; 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 workforce development or apprenticeship training organization. (2) Workforce development or apprenticeship training organization The term workforce development or apprenticeship training organization means any organization— (A) which— (i) is described in section 501(c)(3) and exempt from tax under section 501(a), and (ii) is not a private foundation, (B) whose exclusive purpose is provide workforce development and apprenticeship training to eligible participants, including— (i) community colleges, (ii) workforce training programs, as defined by State workforce agencies, (iii) organizations that provide career and technical education, (iv) organizations that provide training or apprenticeships operated by a collective bargaining organization, (v) community organizations that provide full certified training, and (vi) private schools that confer diplomas, degrees, or certify completion of certain grades, (C) that is in compliance with all applicable State laws, including laws relating to unlawful discrimination, health and safety requirements, and criminal background checks of employees, and (D) which meets the requirements of subsection (d). (3) Eligible participants The term eligible participant means an individual who is enrolled in workforce development and apprenticeship training organization, as described in paragraph (2)(B). (d) Denial of double benefit No deduction shall be allowed under any provision of this chapter for any expense for which a credit is allowed under this section. (e) Election This section shall apply to a taxpayer for a taxable year only if such taxpayer elects to have this section apply for such taxable year. . (2) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting aft the item relating to section 25D the following new item: