; (vii) shall make all financing transactions available for public inspection, including formal annual reviews by both a private auditor and the Comptroller General; and (viii) shall at all times be available to receive public comment in writing on the activities of the Bank. (B) Protection of confidential business information To the extent necessary and appropriate, the Chief Executive Officer may redact any information regarding applicants and borrowers to protect confidential business information. (7) Guarantee Except as provided in section 3102A(e) with respect to Green Bonds, financial support provided by the Bank shall not be fully and unconditionally guaranteed by the United States. . 3. Conforming amendments (a) Tax exempt status Section 501(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (4) The Green Bank established under section 9801 of title 31, United States Code. . (b) Wholly owned government corporation Section 9101(3) of title 31, United States Code, is amended by adding at the end the following: (S) the Green Bank. . (c) Clerical amendments (1) The table of sections for chapter 31 of title 31, United States Code, is amended by inserting after the item relating to section 3102 the following new item: 3102A. Green Bonds. . (2) The table of chapters for subtitle VI of title 31, United States Code, is amended by adding at the end the following new item: 98. Green Bank 9801 .