Final answer:
The AICPA Audit and Accounting Guide: Health Care Organizations does not provide reporting requirements for voluntary health and welfare organizations. Therefore, the correct option is D.
Step-by-step explanation:
The AICPA Audit and Accounting Guide: Health Care Organizations provides reporting requirements for various types of healthcare organizations. It does not provide reporting requirements for voluntary health and welfare organizations. These organizations, such as welfare groups, churches, and social clubs, are considered non-profit organizations and have their own specific reporting requirements.