La. Admin. Code tit. 28 § CLV-103
A. The words defined in this Section shall have the meanings set forth below whenever the words appear in this policy, unless:
1. the context in which they are used clearly requires a different meaning; or
2. a different definition is prescribed for a particular provision.
Administrative Costs - all costs and expenses associated with the operation of a school tuition organization, including promotional costs and the costs associated with administering state testing, other than scholarship awards. Administrative costs shall not exceed 5 percent of any donation.
Donor - a taxpayer who is required to file a Louisiana income tax return, and who makes a donation to a school tuition organization.
Fiscal Year - the fiscal year for the state of Louisiana.
LDE - Louisiana Department of Education.
MFP - Minimum Foundation Program.
Parent - a parent, guardian, custodian, or other person with authority to act on behalf of the child.
Qualified School - a nonpublic elementary or secondary school in Louisiana which is approved by the Board of Elementary and Secondary Education (BESE) and which complies with the criteria set forth in Brumfield, etal. v. Dodd, et al., 425 F. Supp 528.
Qualified Student-a child who is a member of a family that resides in Louisiana with a total household income that does not exceed an amount equal to 250 percent of the federal poverty level based on the federal poverty guidelines established by the federal Office of Management and Budget and is a student who:
i. is entering kindergarten for the first time;
ii. was enrolled in a public school in Louisiana on October 1 and February 1 of the most recent school year; or
iii. received a scholarship from a school tuition organization or the Student Scholarships for Educational Excellence Program for the previous school year
School Tuition Organization - a tax exempt organization organized under section 501(c)(3) of the Internal Revenue Code which provides scholarships to qualified students to attend a qualified school, in adherence with the provisions of this Rule and R.S. 47:6301.
Student with a Disability - a student shall be considered to have a disability if such student has been evaluated by a local education agency (LEA) as defined in R.S. 17:1942, is deemed to have a mental disability, hearing impairment (including deafness), multiple disabilities, deaf-blindness, speech or language impairment, visual impairment (including blindness), emotional disturbance, orthopedic impairment, other health impairment, specific learning disability, traumatic brain injury, dyslexia and related disorders, or autism, and as a result requires special education and related services according to an individualized education program (IEP) or a services plan in accordance with Title 34 of the Code of Federal Regulations, Part 300.37.
La. Admin. Code tit. 28, § CLV-103