PUBLIC LAW 105-285—OCT. 27, 1998 112 STAT. 2735 treatment, job training, or other) of services that constitute predominant activities of the organization. " (vi) ADDITIONAL REQUIREMENTS FOR COLLECTION ORGANIZATIONS.— The requirements of this clause are metif the organization— "(I) maintains separate accounting for revenues and expenses; and "(11) msdtes available to the public information on the administrative and fundraising costs of the organization, and information as to the organizations receiving funds from the organization and the amount of such funds. "(vii) SPECIAL RULE FOR STATES REQUIRING TAX UNIFORMITY. —In the case of a State— "(I) that has a constitutional requirement of tax uniformity; and "(II) that, as of December 31, 1997, imposed a tax on personal income with— "(aa) a single flat rate applicable to all earned and unearned income (except insofaur as any amount is not taxed pursuant to tax forgiveness provisions); and "(bb) no generally available exemptions or deductions to individuals; the requirement of paragraph (2) shall be treated as met if the amount of the credit described in paragraph (2) is limited to a uniform percentage (but not greater than 25 percent) of State personal income tax liability (determined without regard to credits). " (4) LIMITATION ON USE OF FUNDS FOR STARTUP AND ADMINISTRATIVE ACTIVITIES.— Except to the extent provided in subsection (b)(2), no part of the aggregate amount a State uses under paragraph (1) may be used to pay for the cost of the startup and administrative activities conducted under this subsection. "(5) PROHIBmON ON USE OF FUNDS FOR LEGAL SERVICES OR TUITION ASSISTANCE.— No part of the aggregate amount a State uses under paragraph (1) may be used to provide legal services or to provide tuition assistance related to compulsory education requirements (not including tuition assistance for tutoring, camps, skills development, or other supplemental services or training). "(6) PROHIBITION ON SUPPLANTING FUNDS.— No part of the aggregate amount a State uses under paragraph (1) may be used to supplant non-Federal funds that would be available, in the absence of Federal funds, to offset a revenue loss of the State attributable to a charity tax credit. ••SEC. 676. APPLICATION AND PLAN. 42 USC 9908. "(a) DESIGNATION OF LEAD AGENCY.— "(1) DESIGNATION.— The chief executive officer of a State desiring to receive a grant or allotment under section 675A or 675B shall designate, in an application submitted to the Secretary under subsection (b), an appropriate State agency that complies with the requirements of paragraph (2) to act
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