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 organization The term eligible organization means— (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. 1002 ), as in effect on the date of the enactment of this section, and which has not been disqualified from participating in a program under title IV of such Act, (ii) an organization described in section 501(c) and exempt from tax under section 501(a), (iii) a local government agency, including— (I) a county or municipal government agency, and (II) an Indian tribe, as defined in section 4(13) of the Native American Housing Assistance and Self-Determination Act of 1996 ( 25 U.S.C. 4103(13) ), including any tribally designated housing entity (as defined in section 4(22) of such Act ( 25 U.S.C. 4103(22) )), tribal subsidiary, subdivision, or other wholly owned tribal entity, (iv) a local, State, regional, or national coalition (with one lead organization which meets the eligibility requirements of clause (i), (ii), or (iii) acting as the applicant organization), or (v) in the case of applicable taxpayers and members of underserved populations with respect to which no organizations described in the