Nevada Educational Choice Scholarship Program (Opportunity Scholarship)


The Nevada Department of Education does not send or accept
  scholarship applications.  Please contact the specific
Scholarship Organization listed in the link below,
Registered Scholarship Grant Organizations List.
 Nevada Revised Statute ("NRS") 363B.119 states that any taxpayer who is required to pay a tax (Modified Business Tax) pursuant to NRS 363A.130 and 363B.110 may receive a credit against the tax otherwise due for any donation of money made by the taxpayer to an approved Scholarship Grant Organization (“SGO”) by the Nevada Department of Education. Donation requests sent in by an approved Scholarship Organization must be approved by the Department of Taxation.

    Want to Donate Funds?

    To donate funds, Please contact the specific
    Scholarship Organization 
    listed in the link below, Registered Scholarship Grant Organizations List.

    Overview

    Nevada Revised Statute ("NRS") 363B.119 states that any taxpayer who is required to pay a tax (Modified Business Tax) pursuant to NRS 363A.130 and 363B.110 may receive a credit against the tax otherwise due for any donation of money made by the taxpayer to an approved Scholarship Grant Organization (“SGO”) by the Nevada Department of Education. Donation requests sent in by an approved Scholarship Organization must be approved by the Department of Taxation.

    The Nevada Department of Taxation must respond to the Scholarship Organization's application to accept said funds and authorize or deny this transaction. If the transaction is approved the Scholarship Organization must notify the taxpayer of the approval as well as the amount of credit approved. The taxpayer must make the donation within 30 days or forfeit the right to provide the funds and to received credit which as authorized by the Nevada Department of Taxation.

    The Nevada Department of Education is responsible for determining the maximum amount of scholarship funding any one student may receive based on the Consumer Price Index. The maximum scholarship amount per-student for the 2020-2021 school year is $8,469.00.

    For fiscal year 2020-2021, the maximum amount of tax credits that may be approved is $11,400,000.00. Senate Bill 551 (2019) authorized an additional $4,745,000 in credits against the Modified Business Tax under this program per year in fiscal year 2020 and fiscal year 2021 beyond those that were authorized in those years based on the provisions of Assembly Bill 458 (2019). Any amount of the $4,745,000 million in credits that is not approved by the Department of Taxation in each fiscal year may be issued in future fiscal years.