; and (B) have a substantially similar value to the services that the covered beneficiary would initially have received from such organization. (4) Definition In this subsection, the term covered beneficiary means an individual who applies for or receives services under a social services program. (e) Religious exemptions A religious organization’s exemptions, in title VII of the Civil Rights Act of 1964 ( 42 U.S.C. 2000e et seq. ) (including exemption from prohibitions in employment discrimination in section 702(a) of that Act ( 42 U.S.C. 2000e–1(a) )), title VIII of the Civil Rights Act of 1968 ( 42 U.S.C. 3601 et seq. ), title IX of the Education Amendments of 1972 ( 20 U.S.C. 1681 et seq. ), the Americans with Disabilities Act of 1990 ( 42 U.S.C. 12101 et seq. ), the Religious Freedom Restoration Act ( 42 U.S.C. 2000bb et seq. ), the Religious Land Use and Institutionalized Persons Act of 2000 ( 42 U.S.C. 2000cc et seq. ), or any other provision in law providing an exemption for a religious organization, shall not be waived because of the religious organization's participation in, or receipt of funds from, a social services program funded with Federal financial assistance. (f) Limited audit (1) In General A religious organization providing services for a social services program using Federal financial assistance may segregate Federal funds and any required matching funds provided for such program into a separate account or accounts. Only the separate accounts consisting of Federal funds and any required matching funds shall be subject to audit by the Federal Government with respect to an audit undertaken for the purposes of oversight of Federal financial assistance. (2) Commingling of funds If a religious organization providing services for a social services program using Federal financial assistance contributes the organization's own funds in addition to those funds required by a matching requirement or agreement to supplement Federal funds, the organization may segregate the organization's own funds that are