; (ix) an insurance company (as defined in section 2 of the Investment Company Act of 1940 ( 15 U.S.C. 80a–2 )); (x) an insurance producer (as defined in section 334 of the Gramm-Leach-Bliley Act ( 15 U.S.C. 6764 )); (xi) 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; (xii) a public accounting firm registered in accordance with section 102 of the Sarbanes-Oxley Act ( 15 U.S.C. 7212 ); (xiii) a public utility that provides telecommunications services, electrical power, natural gas, or water and sewer services, within the United States; (xiv) a church, charity, nonprofit entity, or other organization that is described in section 501(c), 527, 4947(a)(1), or 4947(a)(2) of the Internal Revenue Code of 1986, that has not been denied tax-exempt status, and that has not failed to file the most recently due annual information return with the Internal Revenue Service pursuant to section 6033(a) of the Internal Revenue Code of 1986, if required to file such a return, for 3 consecutive years, provided however, that an entity described in this clause shall not be considered a corporation or limited liability company until the period of time 180 days immediately following the date of its denial of tax-exempt status or failure to file its annual information return pursuant to section 6033(a) of the Internal Revenue Code of 1986 for 3 consecutive years; (xv) 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