; (ix) an insurance company (as defined in section 2 of the Investment Company Act of 1940 ( 15 U.S.C. 80a–2 )); (x) a registered entity (as defined in section 1a of the Commodity Exchange Act ( 7 U.S.C. 1a )), or a futures commission merchant, introducing broker, commodity pool operator, or commodity trading advisor (as defined in section 1a of the Commodity Exchange Act ( 7 U.S.C. 1a )) that is registered with the Commodity Futures Trading Commission; (xi) a public accounting firm registered in accordance with section 102 of the Sarbanes-Oxley Act ( 15 U.S.C. 7212 ) or an entity controlling, controlled by, or under common control of such a firm; (xii) a public utility that provides telecommunications service, electrical power, natural gas, or water and sewer services, within the United States; (xiii) a church, charity, nonprofit entity, or other organization that is described in section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code of 1986, that has not been denied tax exempt status, and that has filed the most recently due annual information return with the Internal Revenue Service, if required to file such a return; (xiv) any business concern that— (I) employs more than 20 employees on a full-time basis in the United States; (II) files income tax returns in the United States demonstrating more than $5,000,000 in gross receipts or sales; and (III) has an operating presence at a physical office within the United States; or (xv) any corporation or limited liability company formed and owned by an entity described in clause (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x), (xi), (xii), (xiii), or (xiv)