Kansas Scholarship Granting Organizations

Kansas's Tax Credit for Low Income Students Scholarship program

Kansas's Tax Credit for Low Income Students Scholarship Program was established in 2014 and is jointly administered by the Kansas Department of Revenue (KDOR) and the Kansas State Department of Education (KSDE). KDOR manages tax credit approval and the $10 million annual cap, while KSDE verifies student eligibility and monitors SGO compliance.

The program has grown steadily — from 702 students in 2020-21 to approximately 2,360 in 2024-25, with 9 approved SGOs serving 103 participating schools statewide.

Am I eligible?

Your child may qualify if:

• Family income at or below 250% of the Federal Poverty Level (FPL) — approximately $82,500 for a family of four (2026 guidelines). Once a student receives a scholarship, no income re-verification is required for renewal — the student remains eligible through high school graduation.
• Kansas residency — your child must be a Kansas resident
• Age and prior school enrollment:
  • Age 7 and under: Eligible with no prior school requirement (covers entering kindergartners)
  • Age 8 and older: Must have been enrolled in a Kansas public school (K-8) in the prior year
• Enrolled in a qualifying school — an accredited (or working toward accreditation) private school in Kansas

There are no special eligibility categories for students with IEPs or 504 plans, foster care, military families, or based on prior school performance. Eligibility is based solely on income, residency, and the prior enrollment requirement.

How much can my child receive?

Up to $8,000 per student per year — covering tuition, fees, school expenses, and school-provided transportation if applicable.

• Awards are partial or full — each SGO determines amounts based on financial need and available funding
• Does not cover tutoring, textbooks (separate from school fees), therapies, or home education supplies
• Average scholarships range from approximately $2,950 (K-8) to $3,700 (high school)

How to apply

Kansas uses a hybrid model — KSDE provides centralized eligibility verification, while each SGO manages its own scholarship awards.

1. Verify eligibility — confirm Kansas residency, income at or below 250% FPL, and prior public school enrollment (if age 8+)
2. Enroll in a qualifying school — your child must be accepted at an accredited private school
3. Submit eligibility application — apply through the KSDE online eligibility portal
4. Apply to an SGO — contact a participating SGO to apply for a scholarship
5. SGO awards scholarship — the SGO determines the amount (up to $8,000) and sends funds directly to the school

Browse the SGOs listed on this page to find one serving your area.

How the tax credit works

Kansas offers a 75% nonrefundable state income tax credit for donations to approved SGOs.

• Individuals and corporations: Credit equal to 75% of your donation up to $500,000 in contributions per year ($375,000 maximum credit)
• Pass-through entities: Credits flow through to partners, shareholders, and members on a proportionate-share basis
• Carry forward: Unused credits roll forward indefinitely until fully used
• No minimum donation required
• Eligible contribution types: Cash, marketable securities, personal property, and real estate

The statewide credit cap is $10 million per calendar year. Credits are available on a first-come, first-served basis until the cap is reached — the cap was reached for the first time in 2025.

Rate note: The statutory 75% credit rate (K.S.A. 72-4352) was written for tax years 2023–2024. Multiple renewal and expansion bills (HB 2468, SB 386, SB 87) were introduced in the 2025–26 legislative session. Check the Kansas Department of Revenue for the current rate.

Note: Kansas requires donors to add back any federal charitable deduction claimed for the same SGO donation to Kansas taxable income to prevent double-dipping.

How to donate

Kansas does not use a formal donor reservation portal. Donate directly to an approved SGO, which will issue a tax credit certificate.

1. Choose an SGO from the list on this page or the KSDE program page
2. Make your donation — contribute directly to the SGO
3. Receive a tax credit certificate — the SGO issues a certificate with a number assigned by KDOR
4. Claim the credit on your Kansas tax return using Schedule K-70

Note: You cannot designate a specific student for your donation. SGOs must distribute at least 90% of contributions as scholarships.

Program impact

Kansas's program has seen strong growth, particularly after eligibility expansions in 2021 and 2023.

Key legislative milestones: eligibility expanded from 130% FPL to 185% (2021), then to 250% FPL with the credit increased from 70% to 75% (2023).