Stanley, who owns a small tool manufacturing business, donated to four different organizations during the recent tax year. Of the organizations to which Stanley donated, for which one may Stanley deduct up to $50\%$ of his adjusted gross income prior to carrying back any net operating loss?

a$.$ First United Methodist Church.

b$.$ Ames, Iowa, community chest.

c$.$ A locally owned Montessori school.

d$.$ Fox Indian tribal government.