Louisiana Scholarship Granting Organizations

Louisiana's Tuition Donation Credit Program

Louisiana's Tuition Donation Credit Program (TDC) provides K-12 scholarships to eligible students through approved Scholarship Tuition Organizations (STOs). Established in 2012, the program served 3,606 students in the 2023-24 school year with an average scholarship of $4,318.

Am I eligible?

Your child may qualify if:

• Family income is below 250% of the federal poverty level (approximately $80,375 for a family of four in 2025-26)
• Prior school requirement — your child must meet one of these:
  • Entering kindergarten for the first time, OR
  • Attended a Louisiana public school during both semesters of the previous year, OR
  • Previously received a TDC or Louisiana Student Scholarships for Educational Excellence (LSP) scholarship
• Residency in Louisiana is required

Priority goes to returning scholarship students, then first-come, first-served.

How much can my child receive?

Scholarships cover tuition and mandatory fees at qualifying nonpublic schools, up to:

• Grades K-8: The lesser of actual tuition or 80% of the state average per-pupil MFP funding
• Grades 9-12: The lesser of actual tuition or 90% of the state average per-pupil MFP funding

Parents pay the difference between the scholarship and actual tuition. Students may receive scholarships from more than one STO, but the combined total cannot exceed the per-student cap.

How to apply

1. Find a participating STO — browse the organizations listed on this page
2. Apply directly through your chosen STO during their application window
3. If awarded, enroll at a participating nonpublic school — if demand exceeds capacity, the school must use a lottery

How the tax credit works

Louisiana offers a 95% nonrefundable state income tax credit for donations to approved STOs under the Tuition Donation Credit Program.

• Individuals and corporations who file Louisiana income tax returns are both eligible
• No per-donor cap — donate up to 100% of your estimated Louisiana income tax liability
• No annual program-wide cap — the statute does not impose a statewide total limit
• Carry forward: Unused credits roll forward up to 3 years
• Credit is nonrefundable — it can only reduce your Louisiana income tax liability to zero

The 95% credit reflects that STOs must direct at least 95% of donations to scholarships, with up to 5% for administrative costs.

How to donate

1. Choose an STO from the list on this page
2. Complete a donation through the STO (online portals available for most organizations)
3. Receive your receipt — the Louisiana Department of Education issues Form R-10604 through the STO
4. Claim the credit on your Louisiana income tax return, attaching Form R-10604

Important: The credit is earned when the donation is made, but cannot be claimed until the DOE receipt is issued.

Program impact

Louisiana's TDC program has grown steadily since its launch, with over 650 unfunded applicants turned away in recent years due to limited STO capacity. Your donation directly funds a student who is waiting.