organization. (2) Qualified expense The term qualified expense means any educational expense that is— (A) for an individual student’s elementary or secondary education, as recognized by the State, (B) for the secondary education component of an individual elementary or secondary student’s career and technical education, as defined by section 3(5) of the Carl D. Perkins Career and Technical Education Act of 2006 ( 20 U.S.C. 2302(5) ), or (C) for the purpose of providing eligible individual participants with scholarships for secondary or postsecondary vocational education and training, workforce development, or apprenticeship training, including preparation and examination costs relating to portable certificates or credentials, or industry recognized certification or credentialing programs. (3) Eligible scholarship-granting organization The term eligible scholarship-granting organization means— (A) an organization that— (i) is described in section 501(c)(3) and exempt from taxation under section 501(a), (ii) provides qualifying scholarships for qualified expenses to only individual elementary and secondary students who— (I) reside in the State in which the eligible scholarship-granting organization is recognized, or (II) in the case of the Bureau of Indian Education, are members of a federally recognized tribe, (iii) a State reports to the Secretary of Education as an eligible scholarship-granting organization pursuant to section 201(c)(5)(B) of the Education Freedom Scholarships and Opportunity Act , (iv) allocates at least 90 percent of qualified contributions to qualifying scholarships for qualified expenses, and (v) provides scholarships to— (I) more than 1 eligible student, (II) more than 1 eligible family, and (III) different eligible students attending more than one education provider, or (B) an organization that— (i) is described in section 501(c)(3) and exempt from taxation under section 501(a), and (ii) pursuant to State law, was able, as of the date of the enactment of the Education Freedom Scholarships