SELECT Organization.Name, Organization.Id AS OrganizationID, 
Item.Id as Itemid, Item.CTitle, Item.Title,
AcceptList.*
FROM Organization
CROSS JOIN Item

LEFT JOIN (
  SELECT S.OrganizationID, en.ItemID
  FROM Event S, Program en
  WHERE en.EventID = s.Id
  AND en.Accepted = 1
  GROUP BY S.OrganizationID, en.ItemID
  
) AcceptList ON AcceptList.OrganizationID = Organization.Id
                and AcceptList.ItemID = Item.Id
where AcceptList.ItemID is null