193515
Background Statutes In the Internal Revenue Code of 1954 : Parties A non-profit corporation organized to promote certain interests in the field of federal taxation , formed to take over the operation of two other nonprofit organizations , one of which had tax-exempt status under § 501 ( c ) ( 3 ) and the other under § 501 ( c ) ( 4 ) , applied for tax-exempt status under 26 USCS 501 ( c ) ( 3 ) .
 None
Given options, please tell me the categories of all the listed entity words.Output format is "type1: word1; type2: word2". 
Option: location, person, organization 
Text: {0} 
 Entities:  
Answer:
 None