The correct answer is Financial institutions.

HIPAA defines covered entities as Health insurance plans, Healthcare clearinghouses, and certain Clinical healthcare providers when they create receive maintain or transmit protected health information in connection with covered transactions. Because banks and similar organizations do not fall into these categories they are not considered HIPAA covered entities. Financial institutions therefore are not covered entities under HIPAA although they may handle health related information and could be subject to other laws or contracts when they act on behalf of a covered entity.

Healthcare clearinghouses is incorrect because clearinghouses perform conversion or processing of health information and are explicitly listed as a HIPAA covered entity type when they handle electronic transactions.

Health insurance plans is incorrect because insurers and payer organizations are a primary category of HIPAA covered entities and are directly regulated by HIPAA for protection of protected health information.

Clinical healthcare providers is incorrect because individual and institutional providers that transmit health information electronically for billing and other standard transactions are covered entities under HIPAA.

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