Which of the Following Statements Is Correct

Which of the following statements is correct?

A) A feeder organization is a division of a tax-exempt organization and it is subject to the Federal income tax.
B) A feeder organization is a tax-exempt organization whose purpose is to provide food to underprivileged children.
C) A feeder organization is a taxable organization whose purpose is to provide reduced cost meals to its employees that are excluded from the employee's gross income.
D) Only a. and b. are correct.
E) None of the above statements is correct.