Philanthropic Investment in Arkansas Kids Scholarship Program

Only Arkansas residents from families earning up to 200% of the FPL are eligible. They must be currently enrolled in a public school, have attended one the previous year, or be starting school for the first time in Arkansas. Previous scholarship recipients remain eligible. Students who recently moved from another state and attended an Arkansas private school for less than half the previous academic year may also qualify. Scholarships are based on grade-level student base funding and capped at 80% of Arkansas’s foundation funding for grades K–8 and 90% for grades 9–12. Donors receive tax credits equal to 100% of their contributions to SGOs. Program participation is limited to about 1,200 students due to a $6 million cap on total tax credits, or less than 1% of Arkansas’ K–12 population.

Funding Mechanism: Private donors fund this program by donating to SGOs. They receive tax credits for their donation, up to certain limits.

Universal Eligibility: ❌
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

Use of Funds: Scholarships fund tuition and fees at participating private schools throughout Arkansas.

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Ark. Code Ann. §§ 6-18-2301 through 2308

(Last updated April 21, 2025)

No legal challenges have been filed against this program.

(Last updated July 15, 2024)