meaning given the term qualified higher education expenses under paragraph (3) of section 529(e), except that— (A) such paragraph shall be applied— (i) by substituting elementary school or secondary school (as 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) in subparagraph (B) thereof, by substituting such school for such institution each place it appears, and (B) such term shall include tutoring expenses for student academic needs, including for learning loss. (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) whose substantial purpose is to provide scholarships for qualified elementary or secondary education expenses of eligible students, (C) (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, and (D) which, separate from any other funds or contributions received by such organization, maintains and accounts for any contributions made by any person for the purpose of providing scholarships for qualified elementary or secondary education expenses of eligible students. (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