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 students who have a sibling who was awarded a scholarship from such organization, (D) such organization does not earmark or set aside contributions for scholarships on behalf of any particular student, (E) such organization takes appropriate steps to verify the annual household income and family size of eligible students to whom it awards scholarships, and limits them to a member of a household for which the income does not exceed the amount established under subsection (c)(1)(A), (F) such organization— (i) obtains from an independent certified public accountant annual financial and compliance audits, and (ii) certifies to the Secretary (at such time, and in such form and manner, as the Secretary may prescribe) that the audit described in clause (i) has been completed, and (G) no officer or board member of such organization has been convicted of a felony. (2) Independent certified public accountant For purposes of paragraph (1)(F), the term independent certified public accountant means, with respect to an organization, a certified public accountant who is not a person described in section 465(b)(3)(A) with respect to such organization or any employee of such organization. (3) Prohibition on self-dealing (A) In general A scholarship granting organization may not award a scholarship to any disqualified person. (B) Disqualified person For purposes of this paragraph, a disqualified person shall be determined pursuant to rules similar to the rules of section 4946. (e) Denial of double benefit Any qualified contribution for which a credit is allowed