requirements, (iii) is not debarred or suspended from Federal contracts, grants, or cooperative agreements, and (iv) agrees to provide documentation to substantiate any matching funds provided pursuant to the grant program under this section. (B) Eligible organization The term eligible organization means— (i) an institution of higher education which is described in section 102 (other than subsection (a)(1)(C) thereof) of the Higher Education Act of 1965 ( 20 U.S.C. 1002 ), as in effect on the date of the enactment of this section, and which has not been disqualified from participating in a program under title IV of such Act, (ii) an organization described in section 501(c) and exempt from tax under section 501(a), (iii) a local government agency, including— (I) a county or municipal government agency, and (II) an Indian tribe, as defined in section 4(13) of the Native American Housing Assistance and Self-Determination Act of 1996 ( 25 U.S.C. 4103(13) ), including any tribally designated housing entity (as defined in section 4(22) of such Act ( 25 U.S.C. 4103(22) )), tribal subsidiary, subdivision, or other wholly owned tribal entity, (iv) a local, State, regional, or national coalition (with one lead organization which meets the eligibility requirements of clause (i), (ii), or (iii) acting as the applicant organization), or (v) in the case of applicable taxpayers and members of underserved populations with respect to which no organizations described in the preceding clauses are available— (I) a State government agency, or (II) an office providing Cooperative Extension services (as established at the land-grant colleges and universities under the Smith-Lever Act of May 8, 1914). (3) Applicable taxpayers The term applicable taxpayer means a taxpayer whose income for the taxable year does not exceed an amount equal to the completed phaseout amount under section 32(b) for a married couple filing a joint return with three or more qualifying children, as determined in a revenue procedure or other published guidance.