In order to receive the tax benefits associated with charitable contributions, the organization must be "qualified." If John is interested in making a $100,000 charitable contribution in order to receive the tax benefits, to which organization may John contribute? An organization that publishes materials relating to a particular political organization.

)	An organization established to intervene in a political campaign on behalf of a political candidate.

b)	An organization established to benefit a private shareholder.

a)	An organization exclusively operated to prevent cruelty to animals.