21.20—Types of eligible applicants.
The following types of parties that prevail in adversary adjudications are eligible to apply under the Act for an award of fees and other expenses:
(1)
As described in section 501(c)(3) of the Internal Revenue Code of 1954 (26 U.S.C. 501(c)(3) ); and
(e)
Any other partnership, corporation, association, unit of local government, or organization that has—