in a local newspaper, or (2) advertising on any broadcast radio or television station licensed by the Federal Communications Commission to serve a local community. For purposes of this subsection, the term advertising includes sponsorships. (f) Local newspaper For purposes of this section— (1) In general The term local newspaper means any print or digital publication if— (A) the primary content of such publication is original content derived from primary sources and relating to news and current events, (B) such publication primarily serves the needs of a regional or local community, (C) the publisher of such publication— (i) employs at least one full-time local news journalist who resides in such regional or local community, (ii) employs not greater than 750 employees, and (iii) is not— (I) an organization described in paragraph (4), (5), or (6) of section 501(c), (II) a political organization (as defined in section 527(e)), (III) any organization controlled by one or more organizations described in subclauses (I) or (II), or (IV) any organization that received more than $100,000 (in the aggregate) from organizations described in subclauses (I), (II), or (III) during the taxable year or any preceding taxable year. (2) Local news journalist For purposes of paragraph (1)(C)(i), the term local news journalist means any individual who regularly gathers, prepares, produces, collects, edits, photographs, records, directs the recording of, writes, presents, or reports news or information that concerns local events or other matters of local public interest. (3) Aggregation rule (A) In general For purposes of clauses (ii) and (iii) of paragraph (1)(C), all persons treated as a single employer under subsection (a) or (b) of section 52, or subsection (m) or (o) of section 414, shall be treated as one person. (B) Exception Subparagraph (A) shall not apply unless such persons are involved in the production of the same print or digital publication. (4) Continuous qualification The requirements of paragraph (1)(C) shall not be