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Nevada – Educational Choice Scholarship Program


Nevada – Educational Choice Scholarship Program

Nevada’s Educational Choice Scholarship program was enacted and launched in 2015. The tax-credit scholarship program allows corporations to claim a 100 percent tax credit when they contribute to approved Scholarship Granting Organizations (SGOs). The SGOs then provide private school scholarships to families who meet the income requirements. Learn more about the program’s funding, eligibility, and regulations on this page.

Program Fast Facts

  • America’s 19th tax-credit scholarship program

  • 54 percent of families with children income-eligible statewide

  • Maximum scholarship value: $7,755

  • Maximum value as a percentage of public school per-student spending: 95 percent

Program Details

Percent of Nevada K–12 students eligible for the Nevada Educational Choice Scholarship Program

Click the + symbols to learn more about this program’s details.

Corporations can claim a 100 percent tax credit for contributions to approved Scholarship Granting Organizations (SGOs), nonprofits that provide private school scholarships, counted against the Modified Business Tax. Taxpayers may carry forward a tax credit under this program for five years. The total amount of tax credits awarded statewide is limited to $5 million in 2015–16, a limit that increases 110 percent each year.

Beginning in the 2015–16 school year, scholarship-granting organizations (SGOs) in Nevada will provide scholarships to students to attend private school.

Student Funding

Scholarship amounts are determined by SGOs. The maximum scholarship is $7,775 in 2015-16, a limit that increases by the CPI increase each year.

Student Eligibility

All students receiving scholarships under this program must come from families whose household incomes are at or below 300 percent of the federal poverty line ($72,750 for a family of four in 2015–16).

Rules and Regulations

  • Income Limit: 300 percent Poverty
  • Prior Year Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Scholarship Cap: $7,775
  • Testing Mandates: None
  • Credit Value: 100%
  • Total Credit Cap: None
  • Budget Cap: $5 million (escalator)
  • SGO Requirements:
    • Must be a certified 501(c)3
    • May not own or operate any private school in the state
    • May not spend more than 5 percent of its donations on the administration of the fund
    • May not limit gifts to a single school
    • May not limit gifts to specific pupils
    • Must keep records pursuant to the educational environment of the student

Governing Statutes

Coming Soon

Legal History

No legal challenges have been filed against the program.

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