; (B) an accrediting agency or association recognized by the Secretary pursuant to section 496 has approved such public or nonprofit status of the institution; (C) the State has given final approval to the institution as a public or nonprofit institution of higher education, as applicable; and (D) in the case of an institution seeking nonprofit status, the Commissioner of Internal Revenue has approved the institution as tax exempt pursuant to the Internal Revenue Code of 1986. (10) Not later than 270 days after the date of enactment of the Change of Ownership and Conversion Improvement Act , and periodically thereafter, the Secretary shall publish (and update as necessary) in the Federal Register— (A) descriptions of the documents and materials the Secretary expects or requires institutions of higher education to submit (including any standardized forms) as part of any pretransaction application or change in ownership application under this section, including a description of what the Secretary considers to be a materially complete application; and (B) after at least a 30-day notice and comment period, responses to any public comments received with respect to such descriptions or updates to such descriptions. (11) In a case in which the Secretary requests a document under this section as part of a pretransaction or change in ownership application that is not described in the Federal Register under paragraph (10), the Secretary shall— (A) substantiate, in writing to the institution, the reasons why the Secretary is requesting such documents