estimates from fiscal year 2005 found that the volunteer preparation program cost $12.01 per contact, while Taxpayer Assistance Centers and assisted toll-free calls averaged $28.73 and $19.46 per contact, respectively. (9) The number of tax returns prepared by the VITA program increased 100 percent between the 2014 (1.9 million) and 2016 (3.8 million) tax filing seasons. (10) During tax filing season 2016, 298 organizations applied to the Internal Revenue Service seeking more than $24.3 million in grant funding through the VITA program—more than double the available resources—and 210 organizations received grants at a median grant of approximately $40,000. 3. Definitions As used in this Act: (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, including schedules reporting sole proprietorship or farm income, (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 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) Entity described An entity is described in this subparagraph if such entity is— (i) an institution of higher education which is described in section 102 (other than subsection (a)(1)(C) thereof) of the Higher Education Act of 1965 ( 20 U.S.C. 1088 ), as in effect on the date of the enactment of this Act, and which