; (5) create a receipt to be used by the scholarship granting organization to provide to the donor that indicates the amount of the certified donation amount for purposes of a tax credit; and (6) in a case in which the total donations from all donors for a tax year exceed the allowable tax credits, pro-rate the certified donation amounts across such donors for such tax year, and ensure that any amount over such reduced amounts would be uncertified and not eligible for a tax credit. (c) SGO Requirements Each scholarship granting organization shall carry out the following: (1) Certified donations Accepting certified donations from individuals and corporations, providing qualified donors of such donations with a finance authority receipt, and certifying to the finance authority all revenue earned from interest and investments on such donations are used for scholarships described in paragraph (3). (2) Noncertified donations Creating a process for handling noncertified donations, which includes— (A) mailing a form to the donor, to— (i) determine whether the donor would like a refund of the noncertified portion of the donation; (ii) determine whether the donor would like the noncertified portion for additional scholarships; (iii) notify the donor that such form shall be returned within 15 business days if the donor would like the noncertified donations to be used for scholarships; and (iv) notify the donor that if the noncertified portion is used for scholarships, these funds cannot be used as a tax credit, and the donor would only be eligible to use them as a charitable donation under Federal and State laws; (B) keeping for 5 years returned forms for auditing purposes; (C) certifying to the finance authority all revenue earned from interest and investments on such donations are used for scholarships