; and (2) the Commissioner of Internal Revenue has approved the institution as tax exempt for purposes of the Internal Revenue Code of 1986. (h) Office To monitor nonprofit integrity Not later than 1 year after the date of enactment of the College Affordability Act , the Secretary shall establish an office within the Department with the expertise necessary to carry out this section. 126. Review of governance The Secretary shall review the governance of an institution of higher education when such institution has engaged in transactions or arrangements determined by the Secretary as potential indicators of private inurement, in order to promote the highest standards of nonprofit integrity. . 1016. Support and guidance for homeless individuals and foster care youth Part B of title I of the Higher Education Act of 1965 ( 20 U.S.C. 1011 et seq.), as amended by this part, is further amended by adding at the end the following: 127. Support and guidance for homeless individuals and foster care youth (a) Guidance Not later than 120 days after the date of enactment of the College Affordability Act , the Secretary shall issue revised guidance for institutions of higher education and financial aid administrators regarding serving homeless individuals and foster care youth, including the requirements of the determination process for financial aid administrators as specified in section 480(d). (b) Professional development Beginning not later than 1 year after the date of enactment of the College Affordability Act , the Secretary shall conduct an annual professional development or training program, such as a webinar, for liaisons described under section 485(k) and interested faculty or staff regarding postsecondary education services for such homeless individuals and foster care youth. (c) Report Not later than 1 year after the date of enactment of the College Affordability Act , and not less than once every 5 years thereafter, the Secretary shall prepare and submit to Congress a report containing strategies used by