A/HRC/35/24/Add.1 of the General Education Act, which lay down the State’s obligation to fund an education system that is free of charge and is aimed at ensuring access to all, including students up to 21 years of age in secondary education. 78. A legal framework for financing education would make it possible to devote the resources necessary to education on a durable and sustainable basis. Within the legal framework, policies and schemes can be devised to encourage the corporate sector to assume its social responsibility and to contribute to domestic resources for education, as is the case in several countries. IX. Regulating private educational establishments 79. The Special Rapporteur welcomes the importance attached to eliminating for-profit education in State-subsidized educational establishments, premised upon the principle of education as a public good as part of the reform process. A. Banning subsidized private educational establishments from making a profit through education 80. The Inclusive Education Act contains a commitment to progressively and completely eradicate for-profit education in State-subsidized schools by 31 December 2017. In addition, it requires those schools to invest all the resources generated for educational purposes and makes them subject to audit by the Office of the Superintendent of Education. 81. However, the Act applies to compulsory education only; it does not prohibit forprofit education in the first years of preschool. Moreover, it does not prohibit schools from making a profit from other areas linked to education, including consultancy, food, textbooks and uniforms. Furthermore, national discussions have taken place on the forprofit nature of educational technical agencies, which were allowed to be legally established as for-profit organizations. B. Obligation to pursue educational purposes 82. One important element of the Inclusive Education Act is the development of the concept of educational purposes through the definition of 11 categories of expenditure associated with the Institutional Education Project of each school so that public resources are used only for one of those categories. According to the Act, public resources and any surplus should be reinvested in the Project, thus eliminating profit-making in subsidized schools. As a result, all schools receiving State subsidies are required to become non-profit entities no later than 31 December 2017 so that their operations have only educational purposes. 83. The Special Rapporteur deems it important to apply the criterion of “educational purposes” equally to all education providers, irrespective of whether they receive a State subsidy, in order to ensure that there is no place for for-profit education in the education system. C. Banning profit-making in all private educational establishments 84. While profit-making in subsidized private schools is progressively being banned in Chile, profit-making private schools can still be established under Act No. 3.654 of 1982 on compulsory primary education, as long as they do not receive a State subsidy. Such schools remain outside the purview of the Inclusive Education Act and, as with for-profit organizations, they collect fees from students. That constitutes a major limitation of the education reforms, which do not cover the entire spectrum of private schools but thus far, only schools receiving State subsidies. 14