; household income; poverty line The terms family size , household income , and poverty line have the respective meanings given such terms in section 36B(d). In the case of any student with respect to whom a deduction is allowable under section 151 to another taxpayer, the terms family size and household income shall be determined with respect to such other taxpayer. (9) Assets and Net Investment Income of Related Organizations (A) In general For purposes of paragraphs (1)(A)(iii) and (4), assets and net investment income of any related organization with respect to an educational institution shall be treated as assets and net investment income, respectively, of the educational institution, except that— (i) no such amount shall be taken into account with respect to more than 1 educational institution, and (ii) unless such organization is controlled by such institution or is described in section 509(a)(3) with respect to such institution for the taxable year, assets and net investment income which are not intended or available for the use or benefit of the educational institution shall not be taken into account. (B) Related organization For purposes of this subsection, the term related organization means, with respect to an educational institution, any organization which— (i) controls, or is controlled by, such institution, (ii) is controlled by one or more persons which also control such institution, or (iii) is a supported organization (as defined in section 509(f)(3)), or an organization described in section 509(a)(3), during the taxable year with respect to such institution. . (b) Special rules relating to deduction of restricted and unrestricted gifts Section 170 of such Code is amended— (1) by redesignating subsection (p) as subsection (q)