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—