; (B) textbooks; (C) tutoring by an authorized provider; (D) transportation to and from a qualified school; (E) therapy necessary to cope with the trauma of a safety incident; (F) college courses; and (G) other required education materials. (7) The term finance authority means the Chief Financial Officer of the District of Columbia or an individual authorized authority designated by the Mayor of the District of Columbia to manage the child safety accounts. (8) The term fraud means any child safety account funds spent on items that does not qualify as an eligible expense, or any other fraud related to the use of such accounts (including falsifying information related to a safety incident or District of Columbia residence for the purpose of receiving such an account). (9) The term parent has the meaning given that term in section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 ). (10) The term poverty line means the poverty line (as defined in section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) ) applicable to a family of the size involved. (11) The term qualified donor means a taxpayer, individual, or corporation, who— (A) files a District of Columbia income tax return; (B) cannot be claimed as a dependent on another taxpayer return; (C) has donated to a scholarship granting organization; and (D) has been certified by the finance authority to make the donation specified. (12) The term qualified school means an elementary school or secondary school in the District of Columbia that— (A) ensures employees are permitted to work in a school by District of Columbia law and who are not a threat to student safety; (B) ensures financial stability with yearly independent financial audits provided to the finance authority; 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