National Park Centennial Act of 2004 - Establishes the National Park Centennial Fund (Fund) in the Treasury.
Amends the Internal Revenue Code to allow individual taxpayers to designate overpayments and contributions for the benefit of the National Park System. Allocates such amounts to the Fund (along with necessary amounts from the General Fund to the extent that such amounts are inadequate in any fiscal year) for expenditure by the Secretary of the Interior.
Creates within the Fund the National Park Backlog Elimination Fund, the Natural Resource Challenge Fund, and the Cultural Resource Challenge Fund.
Authorizes appropriations for a public awareness campaign about the Fund and the ability of taxpayers to make tax-related contributions.
Requires a specified percentage of Fund deposits to be used: (1) for the elimination of the backlog of unmet needs in the national parks as identified in the Facility Condition Index of the National Park Service (NPS); (2) to protect natural resources within the parks; and (3) to protect cultural resources within the parks. Requires a majority of such percentages to be distributed to those national parks that have completed comprehensive business plans under the Business Plan Initiative of the NPS.
Directs the Government Accountability Office annually to submit a report on the National Park System to specified congressional committees.
Authorizes the Secretary of Education to provide grants to elementary and secondary schools for cooperative agreements with the NPS providing distance learning and onsite education programs.