eligible entity
(3) Eligible entity The term “eligible entity” means— (A) an organization described in section 501(c)(3) of title 26 , and exempt from tax under section 501(a) of such title; (B) a federally insured depository institution; (C) a community development financial institution; (D) a State, local, or tribal government entity; or (E) a partnership or other joint venture comprised of 1 or more of the entities described in subparagraphs (A) through (D), in accordance with regulations prescribed by the Secretary under this subchapter.