Which of the following is not a covered entity under HIPAA?

Under HIPAA, a covered entity is defined as a person or organization that performs certain functions on behalf of another entity that involves the use or disclosure of protected health information (PHI). This includes health care providers who transmit any health information in electronic form, health plans that provide health benefits, and billing services that handle healthcare transactions.

Students, on the other hand, do not fall into the category of covered entities under HIPAA as they typically do not engage in the activities outlined by the regulation. Instead, students may be recipients of health services but do not provide or transmit PHI in a manner that would categorize them under HIPAA regulations. Therefore, they are not covered entities. Understanding this distinction is essential for comprehending the scope of HIPAA and its regulations concerning privacy and the security of health information.