Student Funding

Use of Funds 

Students can use scholarships to attend primary and secondary schools. 

Funding Amount and Source 

Private donors fund this program by donating to SGOs and receiving tax credits for their donation, up to certain limits. SGOs determine scholarship amounts. Taxpayers that contribute to SGOs may claim a dollar-for-dollar nonrefundable credit of up to $750. The state will allow $1,500 per couple for the nonrefundable credit. The average scholarship size has not yet been determined, but there is no cap on scholarship values. 

(Last updated July 14, 2024) 

Student Eligibility

All K–12 students residing in Ohio are eligible. SGOs must prioritize students from low-income families and may set their own additional eligibility guidelines. 

(Last updated July 14, 2024) 

EdChoice Expert Feedback

Ohio’s tax-credit scholarship program has the potential to help tens of thousands of students access schools that are the right fit for them, but policymakers could do more to expand educational opportunity. All students are eligible to receive a tax-credit scholarship, making this among the most expansive educational choice programs in the nation. Statewide, less than 5 percent of students statewide actually use one of Ohio’s five other educational choice programs (including the Autism Scholarship Program, the Educational Choice Scholarship Program, the Jon Peterson Special Needs Scholarship Program, the Income-Based Scholarship Program and the Cleveland Scholarship Program). The average scholarship size has not yet been determined, but there is no cap on scholarship values. Tax credits are worth 100 percent of the value of the contributions to scholarship organizations, but donors can only claim up to $750 in tax credits annually. In order to expand access to educational choice, Ohio policymakers should increase the amount of tax credits that donors may receive. Ohio’s scholarship program generally avoids unnecessary and counterproductive regulations. (Last updated December 18, 2023) 

Rules and Regulations

Program Guidelines

• Income Limit: None (low-income priority)
• Prior Year Public School Requirement: None
• Enrollment Cap: None
• Scholarship Cap: None
• Testing Mandates: None
• Credit Value: 100%
• Per Donor Credit Cap: $750 (Single) / $1,500 (Couple)
• Total Tax Credit Cap: None
• Special Needs Pathway: None

Participant and Family Guidelines

• Education Requirements: N/A
• Parent Supplemented Funds/Scholarships: Allowed
• Miscellaneous: N/A

Education Provider Guidelines

• Accreditation/Approval: State
• Employment Standards: Teachers and staff working with children must undergo background checks
• Nondiscrimination: State (school does not discriminate on basis of race, religion, or ethnic background) and federal
• Calendar/Curriculum/Attendance: N/A
• Financial: N/A
• Miscellaneous: N/A

Scholarship Organization Guidelines

• Scholarship to Contribution Ratio: Must use greater than 50% of program service expenses on student scholarships
• State Reporting: Annual reporting to Attorney General
• Financial: Report Balance sheet; statement of support, revenue; changes in the fund balance; statement of functional expenses
• Priority: Low-income families
• Miscellaneous: N/A

(Last updated October 11, 2024)

Governing Statutes

Ohio Rev. Code §§5447.73  

(Last updated July 14, 2024) 

Legal History

No legal challenges have been filed against this program.

(Last updated July 14, 2024)