View all text of Subchapter VII [§ 5621 - § 5628]
§ 5622. Definitions
In this subchapter, the following definitions shall apply:
(1) Account
(2) Community development financial institution
(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.
(4) Federally insured depository institution
(Pub. L. 111–203, title XII, § 1203, July 21, 2010, 124 Stat. 2129.)