; (ii) provides qualifying scholarships to individual elementary and secondary students who— (I) reside in the State in which the eligible scholarship-granting organization is recognized; or (II) in the case of the Bureau of Indian Education, are members of a federally recognized tribe; (iii) a State reports to the Secretary as an eligible scholarship-granting organization under subsection (e)(5)(B); (iv) allocates at least 90 percent of qualified contributions to qualifying scholarships; and (v) provides scholarships to— (I) more than 1 eligible student; (II) more than 1 eligible family; and (III) different eligible students attending more than one education provider; or (B) an organization that— (i) is described in section 501(c)(3) and exempt from taxation under section 501(a)