covered organization. (C) If the covered organization is a corporation (other than a business concern that is an issuer of a class of securities registered under section 12 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78l ) or that is required to file reports under section 15(d) of that Act ( 15 U.S.C. 78o(d) )) or an entity described in subsection (d)(2)(B), a list of the beneficial owners of the covered organization that includes, for each beneficial owner— (i) the name