“(5) which is not a qualified religious institution.”.

“(h) Qualified religious institution.—For purposes of subsection (c)(5), the term ‘qualified religious institution’ means any institution—

“(1) which was established after July 4, 1776,

“(2) which was established by or in association with an organization described in section 170(b)(1)(A)(i),

“(3) which—

“(A) has at least 25 percent of the members of its highest governing body as being either—

“(i) appointed or approved by such organization, or

“(ii) required under the governing documents of the institution to be clerical members of such organization,

“(B) is party to a formal written agreement with such organization that expressly acknowledges the institution’s historical and ongoing relationship with the organization, and sets forth shared commitments relating to institutional mission, values, or engagement with the religious traditions of the organization, or

“(C) is formally designated as a religious institution by the governing body of such organization based on an evaluation of the institution’s alignment with the organization’s religious identity, values, or educational mission, and

“(4) which maintains a published institutional mission which is approved by the governing body of such institution and which includes, refers to, or is predicated upon religious tenets, beliefs, or teachings.”.

“(5) which is not a qualified religious institution.”.

“(h) Qualified religious institution.—For purposes of subsection (c)(5), the term ‘qualified religious institution’ means any institution—

“(1) which was established after July 4, 1776,

“(2) which was established by or in association with an organization described in section 170(b)(1)(A)(i),

“(3) which—

“(A) has at least 25 percent of the members of its highest governing body as being either—

“(i) appointed or approved by such organization, or

“(ii) required under the governing documents of the institution to be clerical members of such organization,

“(B) is party to a formal written agreement with such organization that expressly acknowledges the institution’s historical and ongoing relationship with the organization, and sets forth shared commitments relating to institutional mission, values, or engagement with the religious traditions of the organization, or

“(C) is formally designated as a religious institution by the governing body of such organization based on an evaluation of the institution’s alignment with the organization’s religious identity, values, or educational mission, and

“(4) which maintains a published institutional mission which is approved by the governing body of such institution and which includes, refers to, or is predicated upon religious tenets, beliefs, or teachings.”.