such terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 )) for eligible educational institution each place it appears, and (ii) by substituting such school for such institution each place it appears in subparagraph (B) thereof, and (B) expenses for tutoring to address academic needs (including learning loss) in connection with enrollment or attendance at an elementary school or secondary school (as so defined). (4) Scholarship granting organization The term scholarship granting organization means any organization— (A) which— (i) is described in section 501(c)(3) and exempt from tax under section 501(a), and (ii) is not a private foundation, (B) substantially all of the activities of which are providing scholarships for qualified elementary or secondary education expenses of eligible students, (C) which prevents the co-mingling of qualified contributions with other amounts by maintaining one or more separate accounts exclusively for qualified contributions, and (D) (i) which meets the requirements of subsection (d), or (ii) which, pursuant to State law, was able, as of the date of the enactment of the Educational Choice for Children Act , to receive contributions that are eligible for a State tax credit if such contributions are used by the organization to provide scholarships to individual elementary and secondary students, including scholarships for attending private schools. (d) Requirements for scholarship granting organizations (1) In general An organization meets the requirements of this subsection if— (A) such organization provides scholarships to 2 or more students, provided that not all such students attend the same school, (B) such organization does not provide scholarships for any expenses other than qualified elementary or secondary education expenses, (C) such organization provides a scholarship to eligible students with a priority for— (i) students awarded a scholarship the previous school year, and (ii) after application of clause (i), any such