; and (C) ensures funds from child safety accounts are spent appropriately for the education of students. (13) The term qualified student means any student who— (A) is a resident of the District of Columbia; (B) is enrolled in a qualified school; and (C) has attended a qualified school for not less than 100 days. (14) The term safety issue means a reported incident of— (A) bullying (physical, verbal, cyber); (B) sexual harassment; (C) sexual abuse; (D) sexual misconduct; (E) gang activity; (F) fights; (G) suicide attempts or threats; (H) shootings; (I) drug use; (J) special safety needs; (K) food safety needs; (L) health related safety issues; (M) act of violence against the qualified student; or (N) other safety concerns and fears as determined by a qualified student and parent. (15) The term scholarship granting organization means an organization authorized by the finance authority to accept funds and use such funds to provide scholarships to qualified students. (16) The term secondary school means an institutional day or residential school (including a school with a virtual presence), including a public secondary charter school, that provides secondary education, as determined under District of Columbia law, except that the term does not include any education beyond grade 12. (17) The term top off means the payment of tuition or other eligible expense above the amount provided with the child safety account. (18) The term uncertified donation means a donation that is not eligible for a tax credit because the amount of such donation exceeds the amount eligible for such tax credit. 3. Creation of CSA (a) Report Upon receipt of a report of an issue of school safety at a qualified school, such school shall— (1) submit such report to the Office of School Security of the District of Columbia