For which of the following situations might the IRS deny an entity's application for tax

exempt status under section $501($c$)(3)$ of the Internal Revenue Code?

It has an insignificant amount of unrelated business income

The organization collects donations from the community and disburses them as grants to

numerous community not$-$for$-$profit organizations

It is operated pimarily to provide services to low income individuals

The organization's primary purpose is to promote legislation that is favorable to CPAs