Tuition Donation Credit Program

The Tuition Donation Credit Program empowers Louisiana families with the financial resources to choose the school that will best prepare their children for college and careers. This program provides credits to Louisiana state taxpayers that donate to tax-exempt, not-for-profit organizations that provide scholarships to students in low-income families, also known as School Tuition Organizations.

This program, established by the Louisiana Legislature, authorizes School Tuition Organizations to collect and use taxpayer donations to provide scholarships to students that meet the program's income requirements to attend nonpublic schools. All School Tuition Organizations are tax-exempt, not-for-profit organizations with 501(c)(3) status. Taxpayers earn a credit toward their Louisiana state taxes for the year in which they make a donation.

To be eligible for a scholarship, students must:

• Have a family income that does not exceed 250% of the federal poverty line
• Be a resident of Louisiana
• Have attended a public school on October 1st and February 1st of the most recent school year
• Be entering kindergarten for the first time; or
• Have participated in the Louisiana Scholarship Program/Tuition Donation Program the previous school year

Students apply directly to School Tuition Organizations for scholarships. Once a student receives a scholarship, the student then applies directly to one of the nonpublic schools that partner with the School Tuition Organizations for enrollment.

School Tuition Organizations determine the amount of the scholarship. Scholarship amounts cannot exceed the lesser of either the school’s tuition and mandatory fees or 80% of the state average per pupil funding for elementary and middle school students and 90% of the state average per pupil funding for high school students. Parents must pay the difference of any tuition and fees not covered by the scholarship.