# 86 Ill. Adm. Code 1000.250: Section 1000.250 Electronic Notice and Filing Requirements; Books and Records

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_250

## Section

- **Citation:** 86 Ill. Adm. Code 1000.250
- **Heading:** Section 1000.250 Electronic Notice and Filing Requirements; Books and Records
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 86 REVENUE / CHAPTER I: DEPARTMENT OF REVENUE / Part 1000 INVEST IN KIDS ACT / Section 1000.250 Electronic Notice and Filing Requirements › Books and Records

## Text

Section 1000.250  Electronic
Notice and Filing Requirements; Books and Records
a)         Unless otherwise provided, all applications, notices, filings,
certificates, or other documents required by this Part to be submitted to or
issued by the Department shall be made by electronic means.
b)         Scholarship granting organizations and taxpayers shall
maintain books and records under this Part and make them available upon request
by the Department.
c)         Scholarship granting organizations shall maintain their books
and records for no less than three years.  Taxpayers shall maintain their books
and records in accordance with the Illinois Income Tax Act and regulations
promulgated thereunder.

## Nearby sections

- [86 Ill. Adm. Code 1000.100 Section 1000.100  Definitions](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_100.md)
- [86 Ill. Adm. Code 1000.250 Section 1000.250  Electronic Notice and Filing Requirements; Books and Records](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_250.md)
- [86 Ill. Adm. Code 1000.300 Section 1000.300  Scholarship Granting Organization: Approval to Issue Certificates of Receipt](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_300.md)
- [86 Ill. Adm. Code 1000.400 Section 1000.400  Taxpayer Contribution Authorization Certificates](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_400.md)
- [86 Ill. Adm. Code 1000.500 Section 1000.500  Scholarship Granting Organizations: Issuance of Certificates of Receipt](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_500.md)
- [86 Ill. Adm. Code 1000.800 Section 1000.800  Custodian and Student Responsibilities](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_800.md)
- [86 Ill. Adm. Code 1000.900 Section 1000.900  Scholarship Granting Organizations: Reports](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_900.md)
- [86 Ill. Adm. Code 1000.1000 Section 1000.1000  Scholarship Granting Organizations: Annual Recertification; Revocation](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_1000.md)
- [86 Ill. Adm. Code 1000.APPENDIX Section 1000.APPENDIX  A   Invest In Kids: The Five Regions of the State of Illinois](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_APPENDIX.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S1000_250. Check the current official text before relying on it. Not legal advice.