208). Teaching is open to private enterprise as long as they comply with rules of national education and are authorized and evaluated by the government (article 209). Minimum curricula will be established for elementary schools to ensure common national education. However, some topics such as religion are optional and Indian communities are able to use their own language and learning methods (article 210). The Union, states, Federal District and municipalities will cooperate to organize educational activities; each governing body will take on a different role (article 211). A minimum percentage of tax revenues – 18% from the Union and 25% from the states, Federal District and municipalities – is to be used towards education through distribution process set out in law. Donations from companies for education are permitted (article 212). Public resources will be allocated to schools and other community, religious or philanthropic schools that channel funds to education, scholarships, or research (article 213). The law will establish a multi-year national educational plan to work towards the eradication of illiteracy, universal school assistance, improved quality, professional training, and humanistic, scientific, and technological advances (article 214). Education finance equalization policies To reduce inequality and variation in per student spending between different regions and schools, in 1996, the government introduced and expanded education finance equalization policies, in particular through the creation of FUNDEF (1996–2006) and FUNDEB (2006–present), both of which entailed policies about allocation of education funding and increases in overall funding of education. FUNDEF The Fund for Maintenance and Development of the Fundamental Education and Valorization of Teaching (Fundo para Manutenção e Desenvolvimento do Ensino Fundamental e Valorização do Magistério (FUNDEF)) was introduced in 1996 to reform the funding of education in Brazil. It was established to make sure that money mandated by the constitution is actually spent on education and to establish a per student spending floor for the whole country. The policy mandated redistribution of funds within states across municipalities, so that all municipalities could reach the per student spending requirement. Additionally, federal government then supplemented spending in states and municipalities that could not afford the national spending floor. Finally, FUNDEF required that 60% of spending go towards teacher salaries and 40% go towards school operations. In 1998, when FUNDEF was implemented, 30.6 billion reais(R$) were redistributed to six different states. Overall spending increased from approximately 2% of GDP in 1995 to 4% of GDP in 2008. Additionally, teacher