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SGO - Revocation of Status

If a Scholarship Granting Organization (SGO) does not provide its audit within 180 days after the end of its fiscal year, does not comply with the Department’s request for additional audit documents, or does not provide its annual report on scholarships by January 31, the Department may revoke the SGO’s ability to issue Certificates of Receipt (CORs) or may not renew its application for the next year.

The Department also may revoke the approval of an SGO to issue CORs if the organization has violated the Invest in Kids Act or any rules adopted under the Act. Grounds for revocation include, but are not limited to:

  • failure to meet the requirements of the Act;
  • failure to maintain full and adequate records with respect to the receipt of qualified contributions;
  • failure to supply such records to the Department; or
  • failure to provide notice to the Department of the issuance of CORs pursuant to Section 35 of the Act.

Within five days after the determination to deny recertification or to revoke approval, the Department shall provide notice of the determination to the SGO and provide information regarding the process to request a hearing to appeal the determination.

An SGO whose recertification is 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.*