procedures for, and shall conduct not less frequently than once every 5 calendar years during which a qualified return preparation program is operating under a grant under this section, periodic site visits— (A) to ensure the program is carrying out the purposes of this section, and (B) to determine whether the program meets such program adherence standards as the Secretary shall by regulation or other guidance prescribe. (2) Additional requirements for grant recipients not meeting program adherence standards In the case of any qualified return preparation program which— (A) is awarded a grant under this section, and (B) is subsequently determined— (i) not to meet the program adherence standards described in paragraph (1)(B), or (ii) not to be otherwise carrying out the purposes of this section, such program shall not be eligible for any additional grants under this section unless such program provides sufficient documentation of corrective measures established to address any such deficiencies determined. (e) Definitions For purposes of this section— (1) Qualified return preparation program The term qualified return preparation program means any program— (A) which provides assistance to individuals, not less than 90 percent of whom are applicable taxpayers, in preparing and filing Federal income tax returns, (B) which is administered by a qualified entity, (C) in which all volunteers who assist in the preparation of Federal income tax returns meet the training requirements prescribed by the Secretary, and (D) which uses a quality review process which reviews 100 percent of all returns. (2) Qualified entity (A) In general The term qualified entity means any entity which— (i) is an eligible organization, (ii) is in compliance with Federal tax filing and payment requirements, (iii) is not debarred or suspended from Federal contracts, grants, or cooperative agreements, and (iv) agrees to provide documentation to substantiate any matching funds provided pursuant to the grant program under this section. (B) Eligible