An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2)
The United States or any of its agencies or instrumentalities
A state, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities
A foreign government or any of its political subdivisions, agencies, or instrumentalities
Indian tribes exempt from tax under the Indian Reorganization Act of 1923 (25 USC 477) or The Oklahoma Indian Welfare Act (25 USC 503)