; and (B) does not include any trade association or for-profit entities. (6) Nonprofit organization The term nonprofit organization means an organization that is described in section 501(c)(3) of the Internal Revenue Code of 1986 and is exempt from taxation under section 501(a) of such Code. (7) Rule The term rule has the meaning given that term in section 551 of title 5, United States Code, to which section 553 of title 5, United States Code, applies. (8) State The term State means each State of the United States, the District of Columbia, each commonwealth, territory, or possession of the United States, and each federally recognized Indian Tribe. (9) Substantial number of children The term substantial number of children means at least 500 children.