This page provides information about scholarship and voucher programs for private elementary, middle and secondary schools (K-12). Most of these programs are need-based and are very competitive. (Some are available on a first-come, first-served basis and some provide scholarships through random selection from among qualified applicants. Most have more qualified applicants than available funds.) Most of the programs do not cover the full cost of tuition. Many require that the families make a minimum contribution toward tuition because they feel that this investment helps ensure parental involvement.

The best source of information about financial aid for a private K-12 school is the school itself. Some schools award their own funds. Some scholarship programs do not accept applications directly, but instead award money to the schools who then select the recipients.

Please note that private K-12 scholarships are not listed in the scholarship matching services like FastWeb Scholarships. Those databases only list scholarships for postsecondary education and fellowships for graduate education. FinAid also has a separate section for college scholarships for children under age 13.

National Scholarship and Voucher Programs

The Children's Scholarship Fund provides renewable partial tuition scholarships to allow low-income families to send their children to private and parochial elementary schools (grades K-8). There is no restriction on the type of school, which can include religious schools such as Catholic, Protestant, Jewish and Islamic schools as well as secular schools like Montessori schools. Scholarship recipients are selected in a random drawing from among qualified applicants. All eligible children in the chosen families receive scholarships. Approximately 2% of qualified applicants receive scholarships, with more than one million applying. The average scholarship is about $1,250 to $1,500 per child. Scholarship amounts are based on family size, family income and school. The scholarship may be capped at 25%, 50% or 75% of tuition, depending on family income and a dollar cap on the scholarship. Usually families are required to contribute $500 per year or 25% of tuition, whichever is greater, toward tuition. Financial need is based on the eligibility criteria for the federal free and reduced-price school lunch. Deadlines are usually in the fall preceding the next school year. The Children.s Scholarship Fund was founded in 1998 by Ted Forstmann and the late John Walton. It provides matching grants to affiliates in more than 35 cities nationwide, including:

• CEO America - Lehigh Valley Children's Educational Opportunity Fund (Lehigh Valley, Pennsylvania)
• Children.s Scholarship Fund - Charlotte (Charlotte and Mecklenburg County, North Carolina)
• Children.s Scholarship Fund - Portland (Clackamas, Multnomah, and Washington Counties, Oregon)
• Children's Scholarship Fund - Philadelphia (Philadelphia, Pennsylvania)
• KidsFirst Scholarship of Minnesota (7-county Minneapolis metro area, Minnesota)
• Northwest Ohio Scholarship Fund (Lucas, Wood and Fulton Counties, Ohio)
• Parents Advancing Choice in Education (PACE) - Dayton (Montgomery County, Ohio)
• Southern California Children's Scholarship Fund (Los Angeles, San Diego County and Orange County, California)

The Jack Kent Cooke Foundation provides some of the most generous scholarship programs nationwide. Their program spans from high school through college and graduate school. The Young Scholars Program provides support during high school to low and moderate income high school students who demonstrate academic and extracurricular excellence. Students apply to the program during the 7th grade (deadline in early May) and receive funding for high school (9-12). The program provides academic support and mentoring in addition to financial support. The financial support may include support for summer programs, music and art instruction, and computers and software or other learning tools. The Scholars may also continue to receive support beyond high school, including college scholarships and graduate fellowships. Approximately 75 Scholars are selected from among more than 1,000 applications each year. There is no specific income cutoff, but more than 90% of Scholars have an AGI of less than $60,000. (The average income is $25,000.)

The No Child Left Behind Act (NCLB) lets parents send their children to other public schools or to obtain free tutoring for their children if their children are attending an underperforming school or unsafe. The school districts must also pay for transportation costs. It does not cover the costs of sending children to private schools.

Regional Scholarship and Voucher Programs

State Laws

This section includes information about state tax deductions and credits for educational expenses and information about state-funded voucher programs.

The Arizona Private Scholarship Tax Credit (A.R.S. Section 43-1089, 1997) provides for an Arizona state income tax credit of $500 per individual and $1,000 per couple (married filing joint) for contributions to a School Tuition Organization (STO). School tuition programs must award at least 90% of their income to scholarships for low-income students to attend private schools. Eligible students must be eligible for the federal free and reduced price school lunch program (less than 185% of the federal poverty line). Scholarships amounts are capped at $4,200 (K-8) and $5,500 (9-12) as of 2006, increasing by $100 per year thereafter. To comply with IRS requirements parents may not designate or recommend their own child as the recipient of the funds. Parents may also not enter into sponsorship swaps. Arizona also has a corporate tax credit (A.R.S. 43-1183 or SB 1499) for contributions to STOs. The tax credits are awarded on a first-come, first-served basis, with a $5 million annual cap per corporation and a $10 million annual aggregate cap. The constitutionality of the program was upheld in 1999 (Kotterman v. Killian).

The Florida Corporate Income Tax Credit Scholarship Program (Fla. Stat. 220.187, 2001), also known as Step Up for Students, provides corporate income tax credits for contributions to non-profit scholarship granting organizations. The scholarship-granting organizations may award scholarships of up to $3,950 to low-income students to help them enroll in private K-12 schools. Students must be eligible for the federal free or reduced-price school lunch program (family income less than 185% of the poverty line). The $5 million cap on the total contributions to each scholarship granting organization was rescinded in 2006. Corporations may contribute up to 75% of their income tax liability. The scholarships are awarded through three Scholarship Funding Organizations, Children First Florida, Florida Pride and the Carrie Meek Foundation. See above for more information about these SFOs.

Florida also provides the A+ Opportunity Scholarship Program (A+OSP) to students attending "failing" public schools (Fla. Stat. 1002.39). This scholarship provides up to $3,500 and allows children to enroll in private schools or a better public school. This program has been challenged in the courts on constitutionality grounds (use of public funds to support a church or sectarian institution) and was ruled unconstitutional by the Florida Supreme Court in Bush v. Holmes (2006).

Florida also offers the McKay Scholarships for Students with Disabilities Program (see also McKay Coalition) provides scholarships of up to $6,500 to special needs children who are not making adequate progress.

The Georgia Special Needs Scholarship enables Georgia special needs children who were served under an Individualized Education Program (IEP) in a Georgia public school during the prior school year to attend participating private K-12 schools in Georgia. Eligible students may also attend one of Georgia's three public schools for the deaf and blind or a different public school in the student's school district or a neighboring school district that has space and can provide the services identified in the IEP.

Georgia also offers a Corporate and Individual Scholarship Tax Credit program (House Bill 1133) that provides up to $50 million in tax credits for donations to Student Scholarship Organizations (SSO). Corporations get tax credits of up to 75% of their tax liability. Individuals get tax credits of $1,000 per individual or $2,500 per married couple. The SSOs must spend at least 90% of the donations on scholarships to enable low income students to attend private K-12 schools. See the Center for Educated Georgia for details.

Illinois provides a 25% income tax credit for up to $500 spent on qualified education expenses, such as tuition, books and fees (Illinois Statute Chapter 35, Article 2, Sec. 201(m), 1999). The constitutionality of the program was upheld in 2001 (Griffith v. Bower and Toney v. Bower).

Iowa provides a 25% income tax credit for the first $1,000 per dependent education expenses (Iowa Code 422.12, 1987). This tax credit was found to be constitutional by the US District Court in 1992.

The Iowa Individual School Tuition Organization Tax Credit (see Iowa Alliance for Choice in Education) provides Iowa taxpayers can receive a state income tax credit equal to 65% of their contributions to School Tuition Organizations (STO), with an aggregate cap of $7.5 million per year (SF 2409, 6/2/2006). STOs must use at least 90% of the donations their receive to provide scholarships to enable low income students to attend private schools. Eligible students must have family income less than 300% of the federal poverty line. More than 7,500 students receive scholarships, with an average scholarship of more than $500.

The Louisiana Student Scholarships for Educational Excellence Program provides scholarships for K-3 students living within Orleans Parish to attend private schools. Eligible students must have family income less than 250% of the poverty line. Scholarship amounts are up to $6,300.

Maine provides for payment of private school tuition for students in rural school districts that do not provide a public school. The tuition scholarships are capped at the average per-student cost of Maine's public high schools. The funds may not be used at religious or sectarian schools.

Minnesota provides two tax credits for qualifying K-12 education expenses (Minn. Stat 290.0674; deduction in 1955 and credit in 1997). The K-12 Education Credit is more generous than the K-12 Education Subtraction (deduction), but requires that the family meet income criteria (family income less than $37,500 for one or two qualifying children; add $2,000 for each additional child). The maximum credit is $1,000 per qualifying child and may be reduced if the family income exceeds $33,500. (The credit is reduced by $1 for one qualifying child and $2 for two or more qualifying children for each $4 in family income exceeding $33,500. The $2,000 per family cap was repealed in 2005.) The credit is limited to 75% of the qualifying education expenses. The subtraction is limited to families with at least one child attending a school in the five-state area (Minnesota, Iowa, North Dakota, South Dakota or Wisconsin). The subtraction is limited to $1,625 per qualifying child in grades K-6 and $2,500 per child in grades 7-12. The constitutionality of the program was upheld in 1983 (Mueller v. Allen).

Ohio's Cleveland Scholarship and Tutoring Program (CSTP) provides funds to low-income students from the Cleveland Municipal School District to attend private schools in grades K-8 (Ohio Rev. Stat. 3313.97.4 - 3313.99, 1995). Eligible students should have family income less than 200% of the federal poverty line. The amount of the award is 90% of the school's tuition up to $3,000 (i.e., a maximum award of $2,700). A lower percentage (75%) may be used depending on family income. The funds may not be used at religious or sectarian schools. More than 6,000 students and 45 private schools participate. The constitutionality of the program was upheld by the US Supreme Court on June 27, 2002 (Zelman v. Simmons-Harris, 536 US 639 (2002)).

Ohio's EdChoice Scholarship Program provides scholarships to up to 14,000 students attending under-performing public schools (HB 79 and HB 530, 2006; Ohio Rev. Code Ann. 3310.02). These vouchers enable the students to enroll at a participating private school. The vouchers are worth up to $4,375 (K-8) and $5,150 (9-12) toward the private school's tuition (FY2008 figures). If more than 14,000 students apply for the program, priority will be given to continuing students and then to students from families with incomes at or below 200% of the poverty line. (See also School Choice Ohio.)

Ohio's Autism Scholarship Program provides scholarships to autistic children to attend special education programs to obtain the services specified by the student's Individualized Education Program (IEP). The special education programs may be provided by public schools outside the student's school district or by private schools. More than 1,000 students and 180 schools participate. Scholarships are capped at $20,000.

The Pennsylvania Educational Improvement Tax Credits (EITC) (House Bill 996 enacted May 7, 2001; 24 P.S. 20-2002-B) provides corporate income tax credits for contributions to scholarship organizations and for contributions to educational improvement organizations in the public schools. The tax credits are limited to 75% of a contribution of up to $300,000 in a single year, increasing to 90% if the corporation commits to providing the same amount for two consecutive years. There is an annual first-come first-served cap of $67 million, split 2/3 to the scholarship program and 1/3 to the educational improvement program. The average scholarship is about $1,000.

The Rhode Island Corporate Scholarship Tax Credit (HB 7120, 2006) provides corporate income tax credits for contributions to Scholarship Granting Organizations (SGO). The tax credits are limited to 75% of a contribution of up to $100,000 in a single year, increasing to 90% if the corporation commits to providing the same amount for two consecutive years. (The corporation retains a credit at the 90% rate if the second year's contributions are at least 80% of the first year's contributions. Otherwise the rate drops back to 75%.) There is an annual first-come first-served cap of $1 million for all tax credits. SGOs must use at least 90% of the donations for scholarships. Eligible students must have annual household income less than or equal to 250% of the federal poverty guidelines. The average scholarship is about $3,750. (See also Rhode Island Scholarship Alliance.)

Utah: See Carson Smith Special Needs Scholarship.

Utah's Parent Choice in Education Act provides scholarships to enable low-income students to attend private schools (HB 148 and HB 174, 2007). To receive the full $3,000 scholarship, eligible students will have family income less than or equal to 100% of the income eligibility guideline. Scholarship amounts are reduced by $250 for each 25% of income above the income guideline, up to 200% of the income guideline. Student with family income of 200% to 250% of the income guideline are eligible for a $1,000 scholarship. Families with income over 250% of the income guideline are eligible for a $500 scholarship. The income eligibility guideline is the maximum income eligible for the federal free and reduced price school lunch program (185% of the federal poverty line). Scholarship amounts are reduced 45% for kindergarten. There is an anti-double-dip provision with regard to the Carson Smith Special Needs Scholarship.

Vermont provides for payment of private school tuition for students in rural school districts that do not provide a public school. The tuition scholarships are capped at the average per-student cost of Vermont's public high schools. The funds may not be used at religious or sectarian schools.

Washington DC provides low-income District of Columbia children with scholarships of up to $7,500 to attend private schools through the Opportunity Scholarship Program. This program was funded by the D.C. School Choice Incentive Act of 2003 and is administered by the US Department of Education. The program is open to children in K-12 who qualify for the federal free and reduced-cost lunch program (185% of the federal poverty level).

Wisconsin's Milwaukee Parental Choice Program (MPCP) (see also School Choice Wisconsin) provides low-income families with vouchers to enroll their children in private schools (Wis. Stat. 119.23, 1989; SB 618, 2006). Eligible students must reside in Milwaukee and must have family income below 175% of the federal poverty level (new students) or 220% of the federal poverty level (continuing students). Participating schools must enroll all eligible students or use random selection when applicants exceed available space. The Wisconsin Supreme Court upheld the constitutionality of the program on June 10, 1998, despite the inclusion of religious schools, finding in favor of the program because it has a secular purpose and the primary effect is not one of advancing religion. The US Supreme Court declined to hear the appeal of the case in November 1998. More than 18,500 students and 120 schools participate in this program, with an average scholarship of about $6,500. Enrollment is capped at 22,500.

Referral Programs

A Better Chance refers academically talented students of color entering grades 6-11 to one of more than 300 private middle and high schools nationwide. Students must have a B+ or better GPA, rank in the top 10 percent of their class and perform at or above grade level in math and English. Financial aid, if any, is provided by the member schools and not by A Better Chance. Approximately 90% of A Better Chance scholars receive financial aid.

Advocacy Programs

The Alliance for School Choice is a national advocacy program for school voucher and scholarship tax credit programs. Their web site includes a database of state school choice programs.