The International Association of Accountants (IAA), a labor union, made a one-time donation to a political candidate who is also a member of the organization. In addition, the IAA publicly endorsed the member candidate through flyers mailed to its membership. Which of the following is true about the IAA exempt status?

a. The IAA is entitled to exempt status because IRC 501(c) specifically allows labor unions to be exempt.
b. The IAA is entitled to exempt status because the candidate it supported is a member of the union.
c. The IAA is entitled to exempt status because it only made a one-time donation, which is not considered actual influence.
d. The IAA will be denied exempt status because it supported a specific political candidate.