; denies or revokes scholarships, grants, loans, a tax exemption or tax-exempt status; denies access to government-sponsored facilities, activities, or programs; or that imposes any other penalty or denies an otherwise available benefit. Except for a violation of subsection (a)(1) of this section, adverse action does not include a State’s refusal to subsidize contracts, grants, loans, or cooperative agreements with exclusively State revenues because of noncompliance with State standards that, in purpose and effect, are neutral toward religion and generally applicable. Commingled State and Federal revenues shall be deemed Federal revenues. Adverse action does include suspending, revoking, or withholding scholarships, grants, and loans, or access to government-sponsored facilities, activities, or programs to qualified students or graduates of religious educational institutions, notwithstanding that the scholarships, grants, loans, facilities, activities, or programs are funded with State revenues. (5) The term government means— (A) a State, county, municipality, or other government entity created under the authority of a State; (B) any branch, department, agency, instrumentality, or official of an entity listed in subsection (g)(5)(A); (C) any other person acting under color of State law; and (D) the United States, a branch, department, agency, instrumentality, or official of the United States, and any other person acting under color of Federal law. (6) The terms religion and religious include all aspects of religious belief, observance, and practice, whether or not compelled by, or central to, a system of religion. (7) The term religious corporation, association, educational institution, or society include— (A) a church, synagogue, mosque, temple, or other house of worship