; (4) the support of local communities, government, and partners for the project; (5) the project’s potential for strengthening the involvement of diverse and underserved communities in entrepreneurship and economic development; and (6) the ability of the project to continue after the end of the grant period. (d) Matching requirement (1) In general Except as provided in paragraph (2), an eligible partnership shall contribute, for the activities for which the grant was awarded under this section, non-Federal matching funds in an amount equal to the amount of the grant. (2) Waiver The Director may waive the requirement of paragraph (1) for any eligible partnership that the Director determines does not have adequate resources to meet such requirement. (e) Reports Not less frequently than once annually, the Director shall submit to Congress a report that includes— (1) a description of the activities carried out with grants under this section; and (2) an assessment of the effect of the grant program on community economic development. (f) Treatment of makerspaces The use of a makerspace supported by a grant under this section shall not be treated as a private business use under section 141(b) of the Internal Revenue Code of 1986. (g) Prohibition on construction activities An eligible partnership that receives a grant under this section may not use grant funds, or matching funds contributed by the partnership under subsection (d), for construction activities at a public library that would provide extra square footage to house a makerspace. (h) Definitions In this section: (1) Eligible partnership The term eligible partnership means a partnership that includes a public library and— (A) an economic development corporation; (B) a local government; (C) a State government; (D) an elementary school or secondary school (as such terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 )); (E) a museum