Tuition Donation Credit Program

To qualify for a scholarship provided for from the Tuition Donation Credit Program, students must come from families residing in Louisiana whose household income is less than 250% of the Federal Poverty Line ($78,000 for a family of four in 2024–2025). Additionally, they must either be entering kindergarten, have attended a public school in both semesters during the previous school year, or have previously received a scholarship under this program or the Louisiana Student Scholarships for Educational Excellence Program. Awards are on a first-come, first serve basis, but priority is given to students who participated in the Tuition Donation Credit or Louisiana Scholarship Program in the previous year. Families may apply for both an STO scholarship and the Louisiana Scholarship Program or the School Choice Program for Certain Students with Exceptionalities, but families may not combine other scholarships if they accept and use an STO scholarship. _(Last updated July 15, 2024)_

Funds from scholarships are eligible to be used to pay tuition and fees at qualifying private schools in Louisiana. The Louisiana Board of Elementary and Secondary Education sets standards for participation in the program. Families apply for the scholarship through STOs. Scholarships are portable and may be used at any participating school that is an STO partner. Schools must use a lottery if demand exceeds capacity for the number of students meeting enrollment criteria and participating in the program. _(Last updated July 15, 2024)_

Private donors fund this program by donating to STOs and receiving tax credits for their donation, up to certain limits. For participating students in grades K–8, scholarships can be worth up to 80% of the state average Minimum Foundation Program (MFP) funding per pupil for elementary and middle school students the previous year. For grades 9–12, scholarships can be worth up to 90% of the figure for high school students. Students may receive scholarships from more than one STO, but the total dollar amount of scholarships may still not exceed the maximum amounts above. Scholarships cannot exceed the actual amount of tuition and fees. Quarterly payment checks are issued via mail to participating schools in September, December, February, and May. Parents must restrictively endorse the check for deposit into the school’s account. Donors may not designate their donation for a specific student unless their donation benefits students with disabilities. Designations can be made for all students with disabilities, students with a specific type of disability, or a specific student with a disability. Taxpayers receive credit for the portion of their donation that an STO uses to fund student scholarships, up to 100%. STOs may use up to 5% of donations for administrative costs and donors are able to designate their contributions for this purpose, waiving eligibility for a tax credit. Credits are nonrefundable and limited to the taxpayer’s annual liability, but a three-year carry forward is provided. _(Last updated July 15, 2024)_

No legal challenges have been filed against the program. _(Last updated July 15, 2024)_