Which options are requirements under IRC Sec. 501(a) for entities seeking an exemption from federal income taxes? (Select all that apply): A. All of the above B. No part of the entity's net earnings inures to any private shareholder or individual C. The entity does not participate in, or intervene in, any political campaign on behalf of any candidate for public office D. No substantial part of the entity's activities consists of carrying on propaganda or otherwise attempting to influence legislation