; other definitions For purposes of this section— (1) Qualified contribution The term qualified contribution means a charitable contribution (as defined by section 170(c)) to a scholarship granting organization. (2) Scholarship granting organization The term scholarship granting organization means any organization— (A) which is described in section 501(c)(3) and exempt from tax under section 501(a), (B) whose exclusive purpose is to provide scholarships for the qualified elementary and secondary education expenses of eligible students, and (C) which meets the requirements of subsection (d). (3) Eligible student The term eligible student means an individual— (A) who is enrolled in an elementary or secondary school (within the meaning of section 530(b)(3)(B), after the application of paragraph (4)(B)), and (B) who is a member of a household with a total annual household income which does not exceed 250 percent of the Federal poverty guidelines (as determined by the Secretary of Health and Human Services). (4) Qualified elementary and secondary education expenses The term qualified elementary and secondary education expenses has the meaning given such term by section 530(b)(3), except that— (A) child shall be substituted for beneficiary and a child shall be substituted for the designated beneficiary of the trust in clauses (i) and (iii) of subparagraph (A) thereof, and (B) in applying such paragraph, the term school shall only include schools which— (i) charge tuition for attendance, (ii) comply with all applicable State laws, including laws relating to unlawful discrimination, health and safety requirements, and criminal background checks of employees, and (iii) agree to provide annual reports as described in subsection (e) to a scholarship granting organization and to the parents or guardians of eligible students receiving a scholarship from the scholarship granting organization. (5) Scholarship The term scholarship does not include any payment to fulfill or fund any obligation or project of any school or school