Section 54.806 - Confidentiality(a) Records in the custody of the board or program entity relating to the participation of specific purchasers, beneficiaries, applicants, scholarship recipients, or donors under the program are confidential.(b) Notwithstanding Subsection (a), the board or program entity may release information described by Subsection (a) to the extent required by a general academic teaching institution, two-year institution of higher education, private or independent institution of higher education, medical and dental unit, career school, accredited out-of-state institution of higher education, or registered apprenticeship program at which a beneficiary may enroll or is enrolled. The institution, unit, school, or program receiving information described by Subsection (a) shall keep the information confidential.(c) Notwithstanding any other provision of this subchapter, the board or program entity may release information to the Internal Revenue Service or to any state tax agency as required by applicable tax law.(d) Notwithstanding any other provision of this subchapter, the board or program entity may release information relating to donors who authorize release of that information.Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 599,Sec. 12, eff. 9/1/2021.Added by Acts 2011, 82nd Leg., R.S., Ch. 1186, Sec. 3, eff. 6/17/2011. See Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 599, Sec. 13.