of section 48(a)(3)(A) of such Code. (4) Qualified small wind energy property Any qualified small wind energy property (as defined in section 48(c)(4) of such Code). (5) Geothermal property Any property described in clause (iii) of section 48(a)(3)(A) of such Code. (6) Qualified microturbine property Any qualified microturbine property (as defined in section 48(c)(2) of such Code). (7) Combined heat and power system property Any combined heat and power system property (as defined in section 48(c)(3) of such Code). (8) Geothermal heat pump property Any property described in clause (vii) of section 48(a)(3)(A) of such Code. Such term shall not include any property unless depreciation (or amortization in lieu of depreciation) is allowable with respect to such property. (e) Application of certain rules In making grants under this section, the Secretary of the Treasury shall apply rules similar to the rules of section 50 of the Internal Revenue Code of 1986 (other than subsection (b)(3) thereof). In applying such rules, if the property is disposed of, or otherwise ceases to be specified energy property, the Secretary of the Treasury shall provide for the recapture of the appropriate percentage of the grant amount in such manner as the Secretary of the Treasury determines appropriate. (f) Eligible entity For purposes of this section, the term eligible entity means any organization described in section 501(c) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code. (g) Definitions Terms used in this section which are also used in section 45 or 48 of the Internal Revenue Code of 1986 shall have the same meaning for purposes of this section as when used in such section 45 or 48. Any reference in this section to the Secretary of the Treasury shall be treated as including the Secretary's delegate. (h) Appropriations There is hereby appropriated to the Secretary of the Treasury such sums as may be necessary to carry out this section. II Saving consumers and businesses money by promoting