A local school system or educational institution may disclose personally identifiable information from the student records without the written consent of the parent or guardian of the student or the eligible student, if the disclosure is: To other school officials, including teachers within the educational institution or local school system, who have been determined by the system or institution to have legitimate educational interests; To officials of another school or school system in which the student seeks or intends to enroll, subject to the requirements set forth in Regulation .22 of this chapter; Subject to conditions set forth in Regulation .23 of this chapter, to authorized representatives of: The Comptroller General of the United States, The Secretary, The Director of the National Institute of Education, or the Assistant Secretary for Education, or State and local educational authorities; In connection with financial aid for which a student has applied or which a student has received, if personally identifiable information from the student records may be disclosed only as may be necessary for purposes such as to: Determine the eligibility of the student for financial aid, Determine the amount of financial aid, Determine the conditions which will be imposed regarding the financial aid, or Enforce the terms or conditions of the financial aid; To State and local officials or authorities to whom information is specifically allowed to be reported or disclosed pursuant to State statute adopted: Before November 19, 1974, if the allowed reporting or disclosure concerns the juvenile justice system and the system's ability to effectively serve the student whose records are released, or After November 19, 1974, subject to the requirement of Regulation .26 of this chapter; To organizations conducting studies for, or on behalf of a local school system or educational institution for the purpose of developing, validating, or administering predictive tests, administering student aid programs, and improving instruction, if the: Studies are conducted in a manner which will not permit the personal identification of students and their parents or guardians by individuals other than representatives of the organization, and Information will be destroyed when no longer needed for the purposes for which the study was conducted; To accrediting organizations in order to carry out their accrediting functions; To parents or guardians of a dependent student, as defined in §152 of the Internal Revenue Code of 1954; To comply with a judicial order or lawfully issued subpoena if the local school system or educational institution makes a reasonable effort (for example, telephone call and have it witnessed, telegram, registered letter, etc.) to notify the parent or guardian of the student or the eligible student of the order or subpoena in advance of compliance, so that the parent, guardian, or eligible student may seek protective action, unless the disclosure is in compliance with: A federal grand jury subpoena and the court has ordered that the existence or the contents of the subpoena or the information furnished in response to the subpoena not be disclosed, or Any other lawfully issued subpoena has ordered that the existence of the contents of the subpoena or the information furnished in response to the subpoena not be disclosed; To the court when the local school system or institution initiates legal action against a parent or student, if the local school system or educational institution makes a reasonable effort to notify the parent or eligible student so that the parent or eligible student may seek protective action; or To appropriate parties in a health or safety emergency subject to the conditions set forth in Regulation .24 of this chapter. If a third party fails to destroy information, in violation of §A(6) of this regulation, the local school system or educational institution may not allow that third party access to personally identifiable information from student records for at least 5 years. This regulation does not require or preclude disclosure of any personally identifiable information from the educational records of a student by a local school system or educational institution to the parties set forth in §A of this regulation.