Ohio

Ohio Tax-Credit Scholarship Program

  • Tax-Credit Scholarship
  • Enacted 2021
  • Launched 2021

Ohio offers tax credits to individuals supporting scholarship granting organizations (SGOs), nonprofits that provide private school scholarships to students in need. This tax-credit scholarship program allows taxpayers to receive dollar-for-dollar tax credits up to $750 for their donations to SGOs. Learn more about how the program works on this page, including eligibility, funding and regulations.

We do not administer this program.

Eligibility Test Apply State Groups

Jump Links

  • 6

     Ohio’s Sixth Private School Choice Program

  • 100%

    of Students Eligible Statewide

  • $$$

    No cap on scholarship values

Student Funding

Scholarship-granting organizations determine scholarship amounts. Taxpayers that contribute to SGOs may claim a dollar-for-dollar credit of up to $750. The state will allow $1,500 per couple for the credit. This requires two separate $750 transactions.

(Last updated December 18, 2023) 

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 December 18, 2023) 

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

  • Income Limit: None (low-income priority)
  • Prior Year Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: No
  • Scholarship Cap: None
  • Testing Mandates: None
  • Credit Value: 100 percent
  • Per Donor Credit Cap: $750 (state will allow $1,500 per couple for the credit; ––requires two separate $750 transactions) 
  • Total Tax Credit Cap: None

SGO Requirements

  • Must primarily use contribution receipts for student scholarships
  • Annual reporting to Attorney General
  • Report Balance sheet; statement of support, revenue; changes in the fund balance; statement of functional expenses

(Last updated December 18, 2023) 

Governing Statutes

Ohio Rev. Code §§ 5747.73.

(Last updated December 18, 2023)