before the item relating to section 140 the following new item: Sec. 139J. Scholarships for qualified elementary or secondary education expenses of eligible students. . 5. Organizational and parental autonomy (a) Prohibition of control over scholarship organizations (1) In general (A) Treatment A scholarship granting organization shall not, by virtue of participation under any provision of this Act or any amendment made by this Act, be regarded as acting on behalf of any governmental entity. (B) No governmental control Nothing in this Act, or any amendment made by this Act, shall be construed to permit, allow, encourage, or authorize any Federal, State, or local government entity, or officer or employee thereof, to mandate, direct, or control any aspect of any scholarship granting organization. (C) Maximum freedom To the extent permissible by law, this Act, and any amendment made by this Act, shall be construed to allow scholarship granting organizations maximum freedom to provide for the needs of the participants without governmental control. (2) Prohibition of control over non-public schools (A) No governmental control Nothing in this Act, or any amendment made by this Act, shall be construed to permit, allow, encourage, or authorize any Federal, State, or local government entity, or officer or employee thereof, to mandate, direct, or control any aspect of any private or religious elementary or secondary education institution. (B) No exclusion of private or religious schools No Federal, State, or local government entity, or officer or employee thereof, shall impose or permit the imposition of any conditions or requirements that would exclude or operate to exclude educational expenses at private or religious elementary and secondary education institutions from being considered qualified elementary or secondary education expenses. (C) No exclusion of qualified expenses due to institution's religious character or affiliation No Federal, State, or local government entity, or officer or employee thereof, shall