Identify the correct statutory authority under which the exempt status is granted for each of the following exempt organizations:

Organization:

a. Thomas Jefferson Elementary PTA

b. Dallas TX Rodeo Club

c. American Legion

d. Underwriters Laboratories (UL)

e. Bill and Melinda Gates Foundation

f. Salvation Army

g. American Red Cross

h. Johns Hopkin Medical Center

i. Boy Scouts of America

j. National Press Club

k. Green, Inc., Legal Services Plan

l. St. Mary Catholic Church

m. Elks Lodge

n. Hall County Chamber of Commerce

o. Jamestown Electric Cooperative