grant program. (B) Entity described An entity is described in this subparagraph if such entity is— (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. 1088 ), as in effect on the date of the enactment of this Act, and which has not been disqualified from participating in a program under title IV of the Higher Education Act of 1965, (ii) an organization described in section 501(c) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code, (iii) a State or local government agency, including— (I) a county or municipal government agency, (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, and (III) a State government agency, but only if no other entity described in this subparagraph is available to assist the targeted population or community, (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) a Cooperative Extension Service office, but only if no other entity described in this subparagraph is available to assist the targeted population or community. (3) Low-income taxpayers The term low-income taxpayer means a taxpayer who has an income which does not exceed 250 percent of the poverty level, as determined in accordance with criteria established by the Director of the Office of Management and Budget. (4) Underserved population The term underserved population includes populations of persons with disabilities, persons with limited English proficiency, Native Americans, individuals living in rural areas, and the elderly. (5) Lead national organization The