; and (C) the State has given final approval to the institution as a nonprofit institution of higher education, as applicable; 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 Students Not Profits Act of 2019 , the Secretary shall establish an office within the Department with the expertise necessary to carry out this section. 125. 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. .