; or (bb) more than 300,000,000 users worldwide accessed, without regard to the means by which the users accessed the service; and (ii) during the most recently completed taxable year, had more than $1,500,000,000 in global revenue; and (B) does not include an organization described in section 501(c) of the Internal Revenue Code of 1986 that is exempt from taxation under section 501(a) of such Code. .