Section 504 of the Rehabilitation Act of 1973 requires schools to make reasonable accommodations to allow students with disabilities equal access to the educational process without providing any funding to implement the statute and establishing no compliance mechanism. A survey of 47 elementary school site administrators was conducted to determine their attitudes and perceptions regarding implementation of Section 504. The responses received reflected a generally positive attitude about Section 504 with stated concerns about the lack of funding for implementing it. A discrepancy was noted between larger and smaller school districts regarding whether Section 504 was a burden to implement, with the larger districts indicating that Section 504 was less burdensome than the smaller districts. Administrators generally indicated they believe their knowledge of Section 504 to be superior to that of teachers. It was concluded that recommendations for administrators include enhancing the role of teachers and parents in identifying students that would benefit from Section 504 Plans and in creating said plans. It was also suggested that combining Section 504 training for administrators and teachers with training for the inclusion of students with disabilities in regular educational settings would be a means for reducing the costs of special education services and at the same time improving the educational process for students with disabilities.