Section 504 of the Rehabilitation Act of 1973 and the Individuals with Disabilities Education Act (IDEA) both provide protections for students with disabilities but have important differences. Section 504 is a federal civil rights law that prohibits disability discrimination in programs receiving federal funds, while IDEA is an entitlement program that ensures students with disabilities receive specialized instruction and related services. Under Section 504, students must have a disability that substantially limits a major life activity and need accommodations, while IDEA has stronger eligibility criteria and procedural safeguards. Both laws require schools to provide appropriate services to eligible students, but IDEA mandates a formal individualized education program (IEP) while Section 504 uses informal plans like 504 plans or accommodation plans.