Indicate which Internal Revenue Code section would most likely apply for each of the following entities to be treated as exempt from tax under federal law.

1. Happy Valley Rotary Club
2. Happy Valley Tennis Association
3. Citizens to Elect Joe Schmoe
4. Little Dickens Day Care
5. Colorado Institute of Certified Public Accountants
6. Happy Valley Chamber of Commerce
7. Happy Valley Symphony Orchestra
8. Elks Club
9. Local 1015 of Electric Workers Union