; (V) research and development; (VI) hospitals, athletics, or other auxiliary enterprises; or (VII) corporate or other private donations directed to 1 or more institutions of higher education permitted to be expended by the State; or (vi) any other funds that the Secretary determines shall not be included in the calculation of State fiscal support for higher education for such State. (C) Adjustments for biennial appropriations The Secretary shall take into consideration any adjustments to the calculations under this paragraph that may be required to accurately reflect State fiscal support for higher education in States with biennial appropriation cycles. (D) Indian tribes In determining the State fiscal support for higher education of an Indian tribe for a fiscal year, the Indian tribe shall be treated as a State except as otherwise determined appropriate by the Secretary. (12) State fiscal support for higher education per FTE student The term State fiscal support for higher education per FTE student , used with respect to a State or Indian tribe for a fiscal year, means, the quotient of— (A) the State fiscal support for higher education for the previous fiscal year