At the post-secondary level, student education records may be released to a parent or other third party only under the following circumstances:
Through the consent of the student.
In compliance with a subpoena.
By submission of evidence that the parents declare the student as a dependent on their most recent Federal Income Tax form (IRS Code, Section 152) (Parent Affidavit).
Under the alcohol and controlled substance exception or in connection with a health and safety emergency under the circumstances set forth in § 99.36 (if the student is under 21 years of age).
