an organization described in section 501(c)(3) of title 26, and exempt from tax under section 501(a) of such title;

a federally insured depository institution;

a community development financial institution;

a State, local, or tribal government entity; or

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.