Nevada Scholarship Granting Organizations

Nevada's Opportunity Scholarship Program

Nevada's Educational Choice Scholarship Program, commonly known as the Opportunity Scholarship, provides need-based K-12 scholarships through approved SGOs. Enacted in 2015, the program serves approximately 1,300 students annually. Funding comes from businesses that donate and receive a 100% credit against Nevada's Modified Business Tax.

Am I eligible?

Your child may qualify if:

• Family income at or below 300% of the federal poverty level (approximately $96,450 for a family of four)
• Grades K-12 at a registered Nevada private school
• Nevada residency required
• Income is verified annually — the same 300% FPL threshold applies for renewals

No IEP/504 exceptions — students with disabilities must meet the same income threshold as all other applicants.

Priority placement:

1. Renewal students who received a scholarship the prior year
2. Siblings of current scholarship recipients
3. New applicants — in order of application receipt, with tiebreakers favoring lower income and students from lower-rated public schools

How much can my child receive?

Up to $10,094 per student per year (2025-26) — adjusted annually by CPI (base was $7,755 in 2015-16).

• Average scholarships range from approximately $3,000–$6,200 depending on the SGO and family need
• Awards are based on a sliding scale — needier families receive larger scholarships
• If a student receives grants from multiple SGOs, the total cannot exceed the annual maximum
• Payments are made quarterly by the SGO directly to the school

Eligible uses of funds:

• Tuition and fees at a registered private school
• Textbooks and supplies
• Transportation to and from school
• Distance education and dual credit courses offered by a public school

How to apply

Each SGO manages its own application process — there is no centralized state application. Browse the SGO listings on this page to find an approved organization, then apply directly through their website.

General application steps:

1. Select an SGO and submit a scholarship application by the SGO's deadline
2. Provide income verification documents (tax returns, pay stubs)
3. If approved, submit a School Commitment Form with your chosen private school
4. SGO makes quarterly payments directly to the school

How the tax credit works

Nevada offers a 100% dollar-for-dollar tax credit for business donations to approved SGOs — but this is a business tax credit only.

• Modified Business Tax (MBT) credit for employers subject to NRS 363A or 363B
• No per-donor dollar cap — a single business could claim the entire statewide allocation
• Statewide cap: $6,655,000 per fiscal year (shared across all donors)
• Carry forward: Unused credits roll forward up to 5 years
• Nevada has no state individual income tax — there is no individual state tax credit for SGO donations

The statewide cap is small and fills almost immediately — in some years the entire allocation has been claimed on the first day of the fiscal year.

For individual donors: You can donate to an SGO as a charitable contribution, but there is no state tax credit for individuals. The upcoming federal tax credit (starting January 2027) will provide the first avenue for individual donors to receive a tax benefit for SGO donations in Nevada.

How to donate

Nevada requires credit approval before donating, routed through your chosen SGO:

1. Choose an approved SGO — browse the listings on this page
2. Notify the SGO of your intent to donate and seek the tax credit
3. SGO applies to the Department of Taxation for credit approval (20-day processing)
4. Upon approval, the SGO notifies you
5. Make your donation within 30 days of receiving the approval notice (forfeited if missed)
6. Claim the credit on your quarterly MBT return

Credits are allocated first-come, first-served against the statewide cap. The fiscal year cap opens July 1 each year — contact an SGO well in advance to coordinate timing.

Note: Donors cannot designate a specific student or school.

Program impact

Nevada's Opportunity Scholarship has served students since 2015, but growth has been constrained by the frozen statewide cap since 2019.

The program peaked with one-time supplemental funding but has contracted as the cap reverted to $6.655 million. Demand consistently exceeds available funding.