ACSA (Arizona Charter Schools Association)—a nonprofit organization that serves charter schools in Arizona and advocates for charter school quality, growth, and autonomy in the state

CDE (California Department of Education)—the state agency primarily responsible for overseeing public elementary and secondary schools in California

CECFA (Colorado Educational and Cultural Facilities Authority)—the Colorado finance authority, established by the Colorado General Assembly in 1981, that provides cultural and educational institutions in the state with lowcost capital financing for their projects through the sale of tax-exempt bonds

CER (Center for Education Reform)—a nonprofit corporation based in Washington, D.C., that advocates for school choice nationally

CSFC (Charter School Finance Corporation)—a nonprofit corporation, established through an amendment to the Texas Education Code in 2001, that issues bonds specifically for the acquisition, construction, repair, or renovation of facilities for open-enrollment charter schools in Texas

CSFP (Charter School Facilities Program)—a California-based program providing state funds for the construction or rehabilitation of charter school facilities

DCPS (District of Columbia Public Schools)— the public school district for Washington, D.C.

FOCUS (Friends of Choice in Urban Schools)—a nonprofit organization that serves charter schools in Washington, D.C., and advocates for charter school quality, growth, and autonomy in the District of Columbia

IRS (Internal Revenue Service)—the federal agency responsible for the collection and enforcement of taxes

KIPP (Knowledge Is Power Program) —founded in 1994, a national network of free, open-enrollment college preparatory public schools in underserved communities

LISC (Local Initiatives Support Corporation)—a national nonprofit organization that combines corporate, government, and philanthropic resources to help community-based organizations revitalize underserved neighborhoods

MassDevelopment (Massachusetts Development Finance Agency)—the Massachusetts finance and development authority, legislated into existence in 1998 for the purpose of providing businesses and local officials in distressed communities with financial and real estate tools and expertise to stimulate economic growth in the states.

MDE (Minnesota Department of Education)— the state agency primarily responsible for overseeing public elementary and secondary schools in Minnesota

MPEFA (Michigan Public Educational Facilities Authority)—the Michigan finance authority that provides low-cost financing and technical assistance for qualified public education facilities and charter schools (known in the state as public school academies) through its bonding and loan programs

NHCS (Neighborhood House Charter School)—a public charter school in Boston serving students in pre-Kindergarten through grade 8

NMCCS (New Mexico Coalition for Charter Schools)—a nonprofit organization that serves charter schools in New Mexico and advocates for charter school quality, growth, and autonomy in the state

ODMPED (Office of the Deputy Mayor for Planning and Economic Development)—a Washington, D.C., office that supports the mayor in developing and executing the District of Columbia's economic development policy

QZAB (Qualified Zone Academy Bond)—a debt instrument created by the U.S. Congress in 1997 to help eligible schools raise funds to renovate and repair buildings, invest in equipment and up-to-date technology, develop challenging curricula, and train quality teachers

RUSD (Rocklin Unified School District)—the public school district for Rocklin, Calif.

TAM (technical advice memorandum)—guidance furnished by the Office of Chief Counsel of the IRS, providing interpretation of proper application of tax laws, tax treaties, regulations, revenue rulings, or other precedents

TCEP (Texas Credit Enhancement Program)—a debt-service reserve fund, operated by the Texas Public Finance Authority Charter School Finance Corporation in consortium with the Texas Education Agency and the Resource Center for Charter Schools, that guarantees eligible tax-exempt bonds issued on behalf of Texas charter schools for their facilities

TEA (Texas Education Agency)—the state agency primarily responsible for overseeing public elementary and secondary schools in Texas

TPFA (Texas Public Finance Authority)—the Texas agency that since 1984 has provided capital financing for state agencies and certain public institutions of higher education