Nevada Educational Choice Scholarship Program

Program Information

  • STC
  • Program Type: Scholarship Tax Credit Program, Means Tested, Corporate

Student Participation

  • Family income cannot exceed 300 percent of the federal poverty level ($73,800 for a family of four in 2017–18)
  • Register with the Department of Education
  • Be licensed by the Nevada Department of Education, which requires that schools:
    • Provide the curriculum required of Nevada public schools, 180 days of instruction and the same number of minutes of instruction per day that is required of public schools
    • Comply with health and safety codes
    • Submit a financial statement if the school has more than 30 students
    • Conduct fingerprint checks for teachers and other school personnel
  • Administer at least one nationally norm-referenced test that has been approved by the Department of Education to participating students and report the results to the Department
  • Submit a report to the Department of Education that includes demographic information on each enrolled participating student, information on the scholarship organizations that serve those students, and how the scholarship money has been used
  • Must be registered with the Department of Education and be a certified 501(c)3
  • The SO, board and staff cannot own or operate any school that receives money under the Nevada Educational Choice Scholarship Program
  • Cannot own or operate any school that receives money under the Nevada Educational Choice Scholarship Program
  • Use at least 95% of contributions for scholarships
  • Make scholarships available for more than one school
  • Cannot limit scholarships to specific students
  • Submit to the Department of Education:
    • Demographic information for each student who receives a scholarship
    • The number of applications for a grant received by the scholarship organization for which a grant was not awarded and the reason that a grant was not awarded in each case
    • The total number and dollar amount of the donations, gi“s and grants received by the scholarship organization during the preceding calendar year
    • The total number of students to whom the scholarship organization granted scholarships during the preceding calendar year
    • The total dollar amount of the scholarships made during the preceding calendar year and a description of how each scholarship was used
    • For each school that enrolls a student who receives a scholarship from the SO, the name and address of the school, the number of students enrolled in the school for whom the grant was made, and the total dollar amount of the scholarships provided for students enrolled in the school; if such a pupil was not enrolled in a school, whether the pupil was a homeschooled child or an opt-in child or was not required to attend school for that school year
    • A copy of an audited or compiled financial statement of the scholarship organization prepared by an independent certified public accountant
  • Any donation received by a scholarship organization must not be carried forward for more than five years a“er the last day of the calendar year in which the donation is made
  • Notify the Department of Taxation in writing not more than 10 days a“er receiving a donation from a taxpayer with the amount of the donation

Data Update

Schools Participating
89
SOs Operating
3
2017 Donations
$26,050,000

Financial

Scholarship Cap
- $7,934 for fiscal year 2017-18
- Increases by the annual growth of the Consumer Price Index
Tax Credit Value
- 100 percent
Donor Tax Credit Cap
- 100 percent of tax liability
Statewide Cap
- $26 million (fiscal year 2017–18)
- For each succeeding fiscal year, an amount equal to 110 percent of the amount authorized for the preceding fiscal year