Answer:
B. Although our profits are being reinvested in BMI Industries this year, we hope to be able to contribute next year.
Explanation:
A refusal is used in order to decline or deny something, in this case a request for a monetary contribution from an organization.
These examples are all refusals, however B. is the statement which most effectively implies the refusal since it informs the organization of a possible future contribution and properly explains the reason for the refusal at the moment.