; and (iii) contains funds that may be used only for the costs associated with attending an institution of higher education, including— (I) tuition and fees; (II) room and board; (III) textbooks; (IV) supplies and equipment; and (V) Internet access. (D) Dual enrollment program The term dual enrollment program means an academic program through which a secondary school student is able simultaneously to earn credit toward a secondary school diploma and a postsecondary degree or credential. (E) Eligible entity The term eligible entity means— (i) a State educational agency; (ii) a local educational agency; (iii) a charter school or charter management organization; (iv) an institution of higher education; (v) a nonprofit organization; (vi) an entity with demonstrated experience in educational savings or in assisting low-income students to prepare for, and attend, an institution of higher education