A 2010 report for the General Accountability Office showed that students with disabilities participated in sports at a much lower level than students without disabilities.  This sparked the Office of Civil Rights to issue a Dear Colleague letter in 2013, clarifying the obligation of schools under the Rehabilitation Act of 1973 (Rehab Act) to provide extracurricular athletic opportunities for students with disabilities.  The guidance requires that students with disabilities be provided with equal opportunities for physical activity and sports.