; (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 or an eligible workforce training organization, instead of through the Web portal described in subsection (a), provided that the taxpayer, or the eligible scholarship-granting organization or eligible workforce training organization on behalf of the taxpayer, applies for, and receives pre-approval for a tax credit from the Secretary of Education in coordination with the Secretary of the Treasury. (c) National and State caps on credits (1) National cap There is a cap of $10,000,000,000 on the sum of the contributions that qualify for a credit under section 25F and section 45AA of the Internal Revenue Code of 1986 for each calendar year, of which— (A) $5,000,000,000 shall be allotted for qualified contributions to eligible scholarship-granting organizations; and (B) $5,000,000,000 shall be allotted for qualified contributions to eligible workforce training organizations. (2) Allocation of cap (A) Initial allocations For each calendar year, the Secretary of Education, in coordination with the Secretary of Labor, shall— (i) from the amount allotted under paragraph (1)(A)— (I) first reserve, for each State, an amount equal to the sum of the qualifying contributions made in the State in the previous year; and (II) next, allocate the remaining amount among the participating States by allocating to each State the sum of— (aa) an amount that bears the same relationship to 20 percent of such remaining amount as the number of individuals aged 5 through 17 in the State, as determined by the Secretary of Education on the basis of the most recent satisfactory data, bears to the number of those individuals in all such States, as so determined