of Federal income tax returns meet the training requirements prescribed by the Secretary, and (D) which uses a quality review process which reviews 100 percent of all returns. (2) Qualified entity (A) In general The term qualified entity means any entity which— (i) is an eligible organization (as described in subparagraph (B)), (ii) is in compliance with Federal tax filing and payment 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 under the VITA grant program. (B) Eligible organization (i) In general Subject to clause (ii), 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. 1088 ), 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) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code, (III) a local government agency, including— (aa) a county or municipal government agency, and (bb) 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, or (IV) a local, State, regional, or national coalition (with one lead organization which meets the eligibility requirements of subclause (I), (II), or (III) acting as the applicant organization). (ii) Alternative eligible organization If no eligible organization described in clause (i) is available to assist the targeted population or community, the term eligible organization shall include— (I) a State government agency, and (II) a