capability, asset development, and the establishment of savings accounts in connection with tax return preparation. (2) Use of grants for overhead expenses prohibited No grant made under this section may be used for overhead expenses that are not directly related to any qualified return preparation program. (c) Promotion and referral (1) Promotion The Secretary shall promote the benefits of, and encourage the use of, tax preparation through qualified return preparation programs through the use of mass communications, referrals, and other means. (2) Internal revenue service referrals The Secretary shall refer taxpayers to qualified return preparation programs receiving funding under this section. (3) VITA grantee referral Qualified return preparation programs receiving a grant under this section are encouraged to refer, as appropriate, to local or regional Low Income Taxpayer Clinics individuals who are eligible to receive services at such clinics. (d) 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 low-income taxpayers, in preparing and filing Federal income tax returns, (B) which is administered by a qualified entity, (C) in which all of the 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 (as described in subparagraph (B)), (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 under the VITA grant program. (B) Eligible organization (i) In general Subject to