§ 20-2003-B. Qualification and application by organizations
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 24 P.S. EducationEffective: July 8, 2022
Effective: July 8, 2022
24 P.S. § 20-2003-B
Formerly cited as PA ST 72 P.S. § 8703-F
§ 20-2003-B. Qualification and application by organizations
(b) Information.--In order to qualify under this article, an educational improvement organization, a scholarship organization, a pre-kindergarten scholarship organization or an opportunity scholarship organization must submit information to the department that enables the department to confirm that the organization is exempt from taxation under section 501(c)(3) of the Internal Revenue Code of 1986.
(c) Scholarship organizations and pre-kindergarten scholarship organizations.--A scholarship organization or pre-kindergarten scholarship organization must certify to the department that the organization is eligible to participate in the educational improvement tax credit program established under this article and must agree to annually report the following information to the department by November 1 of each year:
(vii) Where the scholarship organization or pre-kindergarten scholarship organization collects information on a county-by-county basis, the total number and the total amount of scholarships awarded during the immediately preceding school year to residents of each county in which the scholarship organization or pre-kindergarten scholarship organization awarded scholarships.
(2) The information required under paragraph (1) shall be submitted on a form provided by the department. No later than September 1 of each year, the department shall annually distribute such sample forms, together with the forms on which the reports are required to be made, to each listed scholarship organization and pre-kindergarten scholarship organization.
(1) An application submitted by an educational improvement organization must describe its proposed innovative educational program or programs in a form prescribed by the department. The department shall consult with the Department of Education as necessary. The department shall review and approve or disapprove the application. In order to be eligible to participate in the educational improvement tax credit program established under this article, an educational improvement organization must agree to annually report the following information to the department by November 1 of each year:
(iv) Where the educational improvement organization collects information on a county-by-county basis, the total number and the total amount of grants made during the immediately preceding school year for programs at public schools in each county in which the educational improvement organization made grants.
(2) The information required under paragraph (1) shall be submitted on a form provided by the department. No later than September 1 of each year, the department shall annually distribute such sample forms, together with the forms on which the reports are required to be made, to each listed educational improvement organization.
(1) An opportunity scholarship organization must enhance the educational opportunities available to students in this Commonwealth by providing opportunity scholarships to eligible students who reside within the attendance boundary of low-achieving schools to attend schools which are not low-achieving schools and which are not public schools within the eligible student's school district of residence. By February 15 of each year, an opportunity scholarship organization must certify to the department that the organization is eligible to participate in the opportunity scholarship tax credit program.
(vii) Where the opportunity scholarship organization collects information on a county-by-county basis, the total number and the total amount of opportunity scholarships awarded during the immediately preceding school year to residents of each county in which the opportunity scholarship organization awarded opportunity scholarships.
(xii) The number of opportunity scholarships awarded during the immediately preceding school year to applicants with a household income that does not exceed 185% of the Federal poverty level and who reside within a school district that was designated as a financial recovery school district under Article VI-A1 at the time of the award.
(xiii) The total and average amounts of opportunity scholarships awarded during the immediately preceding school year to applicants with a household income that does not exceed 185% of the Federal poverty level and who reside within a school district that was designated as a financial recovery school district under Article VI-A at the time of the award.
(xv) The opportunity scholarship organization's Federal Form 990 or other Federal form indicating the tax status of the opportunity scholarship organization for Federal tax purposes, if any, and a copy of a compilation, review or audit of the opportunity scholarship organization's financial statements conducted by a certified public accounting firm.
(d.2) Verification of income.--Each scholarship organization, pre-kindergarten scholarship organization and opportunity scholarship organization shall provide for an application and review process for scholarship applicants that includes a means of verification of household income, which may include submission of the household members' most recently available Federal or State tax returns, if required to be filed by the household members.
(1) Effective July 1, 2022, in addition to the other requirements of this article, a scholarship organization that intends to provide scholarship awards to applicants of economically disadvantaged schools must demonstrate a history of serving schools throughout this Commonwealth and the capacity to distribute scholarships Statewide to applicants of economically disadvantaged schools.
(e) Notification.--The department shall notify the scholarship organization, pre-kindergarten scholarship organization, educational improvement organization or opportunity scholarship organization that the organization meets the requirements of and is qualified under this article no later than 60 days after the organization has submitted the information required under this section.
(f) Publication.--The department shall annually publish a list of each scholarship organization, pre-kindergarten scholarship organization, educational improvement organization and opportunity scholarship organization qualified under this section in the Pennsylvania Bulletin. The list shall also be posted and updated as necessary on the publicly accessible Internet website of the department. The list shall separately identify the opportunity scholarship organization that qualifies under subsection (d.3).
Credits
1949, March 10, P.L. 30, No. 14, art. XX-B, § 2003-B, added 2016, July 13, P.L. 716, No. 86, § 13, imd. effective. Amended 2018, June 22, P.L. 241, No. 39, § 14, effective July 1, 2018; 2019, June 28, P.L. 117, No. 16, § 11, effective July 1, 2019; 2022, July 8, P.L. 620, No. 55, § 38, imd. effective.
Footnotes
24 P.S. § 6-601-A et seq.
24 P.S. § 20-2003-B, PA ST 24 P.S. § 20-2003-B
Current through 2023 Regular Session Act 32. Some statute sections may be more current, see credits for details.
End of Document |