; and (B) total amount of institutional need under this section. (3) Special rule Such formula must at minimum take into consideration the severity of the problem, size of the institution, institutional resources, historical underfunding, and the number of low-income students (as such term is defined in section 419N(b)(7)) being served. 498E. Restrictions on certain expenditures (a) Monitoring authority If, at any point in the 3 preceding fiscal years, the total amount expended by an institution of higher education on instruction as described in subsection (b) is less than 50 percent, the Secretary shall consider such expenditures in determining the eligibility of the institution to participate in programs under this title. (b) Expenditure disclosures (1) In general In the case of an institution at which spending on instruction amounted to less than one-half of net tuition revenue as determined by the institution in each of the three most recent years for which institutional spending figures were required to be reported, the institution of higher education shall annually disclose to the Secretary the amount of funds used by the institution to carry out each of the following activities in the preceding 3 fiscal years: (A) Marketing. (B) Recruitment. (C) Advertising. (D) Lobbying. (2) Defined terms The Secretary shall, using a negotiated rulemaking process, issue definitions with respect to subparagraphs (A) through (D) of paragraph (1). (c) Limitation An institution of higher education may not use any Federal funds acquired through participation in any program under this title for marketing, advertising, recruiting or lobbying expenses if the total amount expended by the institution on instruction, as specified in subsection (a), in each of the three most recent fiscal years does not exceed 50 percent of tuition revenue. 498F. Institutional disclosure system (a) Departmental disclosure The Secretary shall make available, on a publicly accessible website of the Department of Education, a list of institutions of