Florida Scholarship Granting Organizations

Florida's Tax Credit Scholarship program

Florida's Tax Credit Scholarship (FTC) program is the largest and longest-running school choice tax credit program in the nation. Established in 2001, it now serves over 520,000 students across the FTC and its sibling programs. Florida uses the term Scholarship Funding Organization (SFO) rather than SGO, though they are functionally identical.

Following the landmark 2023 universal expansion under HB 1, all Florida K-12 students qualify regardless of family income.

Am I eligible?

Since the 2023 universal expansion, every Florida K-12 student qualifies for the FTC program. There is no income limit for eligibility. Income determines priority placement only:

• Priority 1: Renewal students who received funding in the prior year
• Priority 2: Household income at or below 185% FPL (~$59,478 for a family of 4) or children in foster care
• Priority 3: Household income between 185% and 400% FPL (up to ~$128,600 for a family of 4)
• Priority 4: All other eligible students

Additional special eligibility categories:

• Military families with PCS orders to Florida
• Siblings of current scholarship participants
• Students who experienced documented bullying incidents
• Previously homeschooled students (via the Personalized Education Program)

How much can my child receive?

Up to ~$8,000–$12,000 per student per year depending on county and grade level, pegged to 100% of per-pupil FEFP funding.

Representative 2025-26 figures:

Funds are delivered as Education Savings Accounts (ESAs). After tuition and fees, remaining funds can cover textbooks, curriculum materials, testing fees, tutoring, digital devices, internet services, and a $750 transportation stipend for K-8 students attending out-of-district schools.

Students with disabilities may qualify for the FES for Unique Abilities (FES-UA) program with larger awards averaging $10,000 and expanded uses including therapies and assistive technology.

How to apply

Florida has a centralized application system through its approved SFOs. Browse the SFOs listed on this page to find one that fits your needs.

Application steps:

1. Create a parent/guardian profile on your chosen SFO's platform
2. Enter student information including Social Security Numbers
3. Upload two different types of proof of Florida residency
4. Upload income documentation (optional, but recommended for priority placement)
5. Upload age verification for rising kindergartners/first graders
6. Submit and wait for eligibility determination
7. Accept or decline the scholarship award
8. Enroll in an eligible private school and approve quarterly payments

How the tax credit works

Florida offers a 100% dollar-for-dollar state tax credit for business donations to approved SFOs. Because Florida has no state individual income tax, the state FTC program provides credits exclusively against business-level taxes.

• C-corporations: Credit up to 100% of applicable state tax liability — no per-entity cap
• Eligible tax types: Corporate income tax, insurance premium tax, alcoholic beverage excise tax, oil/gas severance tax, sales/use tax (direct pay permit)
• Pass-through entities: Generally cannot use the FTC credit unless they owe one of the five eligible tax types directly
• Carry forward: Unused credits roll forward up to 10 years

Note: For individual donors, the new federal Education Freedom Tax Credit starting January 1, 2027 will provide the first avenue for individual participation (see Federal Note below).

How to donate

1. Reserve your tax credit through the Florida Department of Revenue's online allocation portal
2. Receive approval — DOR processes on a first-come, first-served basis (within 10 business days)
3. Make your donation to your chosen SFO within the applicable tax year
4. Receive a Certificate of Contribution from the SFO
5. Claim the credit on your Florida tax return (Form F-1120, Schedule V, Line 14)

Important: Donors cannot designate a specific child as the beneficiary.

Program impact

Florida's FTC is the nation's largest tax credit scholarship program, with over $1 billion in annual tax credit capacity and 520,000+ students served across all related programs.

The program's automatic 25% cap escalator — triggered whenever prior-year utilization reaches 90% — has driven compounding growth from $140M in 2010 to over $1 billion by 2024. HB 1 (2023) transformed the FTC from a targeted low-income program into one of the broadest school choice programs in the country.