special entity
(C)For purposes of this subsection, the term “special entity” means— (i)a Federal agency; (ii)a State, State agency, city, county, municipality, or other political subdivision of a State or; (iii)any employee benefit plan, as defined in section 3 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002); (iv)any governmental plan, as defined in section 3 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002); or (v)any endowment, including an endowment that is an organization described insection 501(c)(3) of title 26.