Section 1000.1000 Scholarship Granting Organizations: Annual Recertification; Revocation

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Illinois Administrative Code › Title 86 REVENUE › CHAPTER I: DEPARTMENT OF REVENUE › Part 1000 INVEST IN KIDS ACT › Section 1000.1000 Scholarship Granting Organizations: Annual Recertification; Revocation

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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Section 1000.1000  Scholarship Granting Organizations:

Annual Recertification; Revocation

a)

Each SGO that receives approval to issue certificates of

receipt shall file an application for recertification on an annual basis.  The

application for recertification shall be in the form and manner prescribed in

Section

1000.300

and shall include:

1)

certification from the Director or Chief Executive Officer

of the organization that the organization has complied with and continues to

comply with the requirements of the Act, including evidence of that compliance;

and

2)

a copy of the organization's current financial statements.

b)

The Department may revoke the approval of an SGO to issue

certificates of receipt upon a finding that the organization has violated the Act

or this Part

.  These violations shall include, but need not be limited

to, any of the following:

1)

failure to meet the requirements of the Act;

2)

failure to maintain full and adequate records with respect

to the receipt of qualified contributions;

3)

failure to supply these records to the Department; or

4)

failure to provide notice to the Department of the issuance

of certificates of receipt pursuant to Section 35 of the Act.

c)

Within 5 days after the determination to deny

recertification or to revoke approval, the Department shall provide notice of

the determination to the SGO and information regarding the process to request a

hearing to appeal the determination.

[35 ILCS 40/20]

An SGO whose

recertification was denied or approval revoked may, within 20 days after notice

of the determination, protest the Department's determination by making a

written request for a hearing.  After receipt of the request for a hearing, the

Department shall give notice to the SGO of the time and place fixed for the

hearing, shall hold a hearing, and shall issue its final administrative

decision to the SGO

tification was denied or approval revoked may, within 20 days after notice

of the determination, protest the Department's determination by making a

written request for a hearing.  After receipt of the request for a hearing, the

Department shall give notice to the SGO of the time and place fixed for the

hearing, shall hold a hearing, and shall issue its final administrative

decision to the SGO.  In the absence of a protest within 20 days, the

Department's decision shall become final without any further determination

being made or notice given.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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Section 1000.1000 Scholarship Granting Organizations: Annual Recertification; Revocation · 86 Ill. Adm. Code 1000.1000 | Frix