Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-3-61 - ALABAMA ACCOUNTABILITY ACT - CREDITS FOR SCHOLARSHIP GRANTING ORGANIZATIONS › Section 810-3-61-.06 - Notice Of Nonpublic School To The Department Of Its Intention To Participate In The Scholarship Program

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Scope. Act 2013-64, as amended by Acts
			 2013-265 and 2015-434, imposes eligibility requirements on nonfailing public
			 schools and nonpublic schools wishing to receive scholarship grants for
			 eligible students. Further it limits eligibility for the parent tax credit
			 pursuant to Section 8 of the Act to nonfailing public schools outside the
			 resident school district and to nonpublic schools notifying the Department of
			 their intention to participate in the scholarship program. This rule prescribes
			 the procedure for a nonpublic school to apply for participation in the
			 scholarship program.
(2) The
			 Department will create a web-based portal where nonpublic schools wishing to
			 participate in the scholarship program may register their intent with the
			 department. Registration is not required of nonfailing public schools desiring
			 to participate in the program. The Department presumes that any school that
			 registers to participate in the scholarship program is exhibiting "good faith"
			 intent to accept scholarship students. Any misrepresentation, omission of
			 facts, or fraud in securing scholarship funding will suspend the school from
			 receiving any further scholarship funds.
(3) A nonpublic school registering with the
			 department must indicate that it is willing to abide by all statutory and
			 regulatory requirements of the program, and that it is willing to file and
			 furnish all forms and information required by the SGO and the Department
			 including financial and academic information, as well as all other required
			 information. Academic information reporting requirements pertaining to the
			 statutory requirements referenced above are limited to those students attending
			 the nonpublic school who are receiving educational scholarships under the
			 Alabama Accountability Act. Failing to administer required tests, provide
			 required tests results or other intentional and substantial failure to comply
			 with the requirements of the program will bar the qualifying school from
			 participation in the program. Any qualifying school barred from participating
			 in the Tax Credit Scholarship Program for non-compliance may be reinstated upon
			 correcting any reporting deficiencies or required certifications and providing
			 a statement as to how the problems occurred and have been resolved. Once
			 received the Department will make a determination as to reinstating any school
			 which has been disqualified from the program.
(4) A nonpublic school registering with the
			 department must furnish the name of the accrediting agency by which it is
			 accredited.
(5) If the nonpublic
			 school is not accredited by one of the allowed accrediting agencies, then it
			 must provide the following:
(a) Years in
			 existence (which must be at least three years).
(b) The address of the school's web site that
			 describes the school, its instructional programs, and the mandatory tuition and
			 fees charged by the school (which must be updated prior to the beginning of
			 each semester).
(c) Average daily
			 attendance for each of the last two years.
(d) Number of days in the school year (which
			 must be at least 180 days or the hourly equivalent of 180 days).
(e) Length of the school day (minimum of six
			 and one-half hours).
(f) The number
			 of credits required of students in grades 9-12 before graduation (minimum of
			 24).
(g) The number of such
			 Carnegie credits required in core subjects (minimum of 16).
(h) A statement as to whether the school
			 requires the Stanford Achievement Test, or its equivalent of all
			 students.
(i) A statement as to
			 whether the school requires all candidates for graduation to take the American
			 College Test.
(j) A statement as to
			 whether the school allows special education students to follow an individual
			 plan of instruction that is different from regular education
			 students.