; and (ii) share such funds with such eligible child or parent in any manner. (B) Refund procedures Any refund that is needed for an item that is being returned or an item or service that has not been provided shall be provided to the administering entity and deposited into the education savings account from which the money refunded was originally paid. (2) Admissions A participating provider may enforce the admission requirements of the school or program offered by the provider and may accept the students best qualified to attend the school, except that a participating school may not discriminate on the basis of race, color, national origin, or sex, in accordance with subsection (f). (3) Transfer of documents Each participating provider that is a school shall agree, as a condition of participation in the program under this Act, to provide the complete academic records of an eligible child attending the school who receives an education savings account under this Act to any other nonpublic school or public school to which the child transfers. (f) Nondiscrimination and other provisions (1) In general A participating provider shall not discriminate against program participants or applicants on the basis of race, color, national origin, or sex. (2) Applicability and single sex schools, classes, or activities (A) In general Notwithstanding any other provision of law, the prohibition of sex discrimination in paragraph (1) shall not apply to a participating provider that is operated by, supervised by, controlled by, or connected to a religious organization to the extent that the application of such paragraph is inconsistent with the religious tenets or beliefs of the participating provider. (B) Single sex schools, classes, or activities Notwithstanding paragraph (1) or any other provision of law, a parent may choose and a participating provider may offer a single sex school, class, or activity. (3) Religiously affiliated participating providers (A) In general Notwithstanding any other provision of law, a participating