2055, 2106(a)(2), and 2522) with respect to any contribution to an organization during a contribution suspension period. (2) Contribution suspension period For purposes of ths subsection, the term contribution suspension period means, with respect to any qualified institution of higher education, the period beginning on the day after a return under section 6033 is filed for a taxable year for which there is an undistributed required payout, and ending on the first day no portion of such undistributed required payout exists. (3) Notice of suspension If the deductibility of contributions is suspended under this subsection, the Internal Revenue Service shall update the listings of tax-exempt organizations, and the Internal Revenue Service and such organization shall publish appropriate notice to the public of such suspension and of the fact that contributions to such organization are not deductible during the period of such suspension. (d) Special rule for complete payment for working-Family students With respect to a qualified institution of higher education for a taxable year, if, during the one-year period preceding the date on which an initial tax under subsection (a) would (but for this subsection) be imposed on the undistributed required payout for such taxable year, each degree-seeking working-family student receives an amount of grants for such period that is not less than the cost of attendance for such student at such institution during such period, no tax shall be imposed under this section on the undistributed required payout for such taxable year. (e) Definitions and special rule For purposes of this section— (1) Qualified institution of higher education (A) In general The term qualified institution of higher education means an eligible educational institution (as defined in section 25A(f)(2))— (i) which had at least 500 tuition-paying students during the preceding taxable year, (ii) more than 50 percent of the tuition-paying students of which are located in the United States, (iii) the aggregate fair