Arkansas Scholarship Granting Organizations

Am I eligible?

Your child may qualify through Arkansas's Philanthropic Investment in Arkansas Kids (PIAK) scholarship program if:

• Family income at or below 200% of the federal poverty level (approximately $62,400 for a family of four in 2025-26)
• Students with IDEA-identified disabilities — qualify regardless of prior public school enrollment
• Kindergartners enrolling for the first time — automatically eligible
• Out-of-state transfers who attended an Arkansas private school for less than half the previous academic year
• Students who attended public school for at least one semester in the current school year

How much can my child receive?

Up to ~$6,900 per student per year (2025-26), based on grade level:

• K-8: 80% of per-pupil foundation funding (~$6,000 in 2024-25)
• Grades 9-12: 90% of per-pupil foundation funding (~$6,800 in 2024-25)

Awards cannot exceed actual tuition and fees. Scholarships are distributed 50% each semester (September and January). Students with IDEA-identified disabilities can stack PIAK and Educational Freedom Account (EFA) funds to cover qualifying expenses beyond tuition.

What does the scholarship cover?

Tuition and fees at qualifying Arkansas private schools.

How to apply

Applications are managed by individual SGOs — there is no centralized state application. Browse the SGO listings on this page to find an approved organization, then apply directly through their website. You will typically need to submit income documentation (prior-year Form 1040) with your application.

How the tax credit works

Arkansas offers a 100% dollar-for-dollar state income tax credit for donations to approved SGOs under the PIAK program.

• Individuals and businesses: Credit up to 100% of your Arkansas income tax liability
• No per-donor cap — limited only by the statewide cap and your tax liability
• Carry forward: Unused credits roll forward up to 3 years

How to donate

1. Choose an approved SGO — browse the listings on this page and donate directly to an approved SGO
2. Receive your receipt — the SGO provides a "Philanthropic Investment Kids Program - Tax Credit Application and Receipt of Eligible Contribution" form
3. Claim the credit — attach the receipt to your Arkansas state income tax return

Credits are allocated first-come, first-served against the statewide cap — there is no formal reservation portal. Contact the DFA Tax Credits/Special Refunds Section at PIAKP.TaxCredit@dfa.arkansas.gov or (501) 682-7106 for cap availability.

Note: Donors cannot designate a specific student.

Program impact

The PIAK program has grown rapidly since the LEARNS Act (2023) tripled the statewide cap from $2M to $6M and added an automatic 5% annual escalator.

The program serves approximately 0.2% of Arkansas's K-12 population. The 90% utilization threshold has been reached, triggering the automatic 5% escalator each year.