; (B) allowable educational expenses; (C) the types of allowable education providers; (D) the percentage of funds an organization may use for program administration; and (E) the percentage of total contributions the organization awards in a calendar year. (b) Nonportal contributions A taxpayer may opt to make a contribution directly to an eligible scholarship-granting organization, instead of through the web portal described in subsection (a), provided that the taxpayer, or the eligible scholarship-granting organization on behalf of the taxpayer, applies for, and receives pre-approval for a tax credit from the Secretary of Treasury in coordination with the Secretary of the Education. (c) National and State limitations on credits (1) National limitation For each fiscal year, the total amount of qualifying contributions for which a credit is allowed under sections 25E and 45U of the Internal Revenue Code of 1986 shall not exceed $5,000,000,000. (2) Allocation of limitation (A) Initial allocations For each calendar year, with respect to the limitation under paragraph (1), the Secretary of the Treasury, in consultation with the Secretary of Education, shall— (i) allocate to each State an amount equal to the sum of the qualifying contributions made in the State in the previous year