STATE PARTICIPATION

Expanding Education Opportunities for Families

through Pennsylvania’s EITC and OSTC Programs

For many Pennsylvania families, finances stand between their child and a Christ-centered education. Children’s Tuition Fund exists to help remove that barrier, connecting contributors and schools through a Special Purpose Entity that redirects Pennsylvania state taxes into scholarships for students across the state.

As an approved Educational Improvement Organization, CTF partners with Pennsylvania schools to identify eligible families and directs scholarship funds to students through the EITC and OSTC programs, all while ensuring full compliance with state regulations.

 

Contribute Now

Program Details

Receive up to a 90% Pennsylvania state tax credit on your contribution through a Special Purpose Entity (SPE)

EITC provides scholarships to eligible students attending private school; OSTC provides scholarships to students living within a low-achieving school’s attendance area

WHICH BEST REPRESENTS YOU?

Contributor

 Parent

 School

Contribute
Now

Special Purpose Entity

 

Participate with Guaranteed Credits (Business or Individual)

Individuals

Eligibility: A business owner, an employee of a for-profit business, OR meet one of the qualifications below if you work for a non-profit or government:

  • File jointly and your spouse works for a for-profit business
  • Own (or purchase) at least one share of a dividend-producing, Pennsylvania tax-paying company (e.g., a public company like Apple, Comcast, or a local utility or bank).

Requirements

  • Minimum PA Tax Liability: $1,000
  • 2-Year Commitment Required
  •  Joinder Agreements Accepted Year-Round
  • Credits awarded based on availability

For Businesses Participating

  • Commit to a 2-year participation and contribution
  • Receive tax credits for your business or pass credits down to the individual
  • To pass credits down, your business must complete and submit a separate REV-1123 form when filing taxes

Participate Directly

 

Applies Directly with the State (Business Only)

Eligibility

  • Corporations, LLCs, S-corps, and partnerships paying PA business taxes.
  • No sole proprietors or individuals.

Returning Participant

  • Previously Approved
  • Gave consecutively (no gap)
  • Apply on May 15

New Participant

  • First-time or lapsed donor
  • Apply on July 1
  • Credits awarded by lottery

 Parents

Is my student eligible for a scholarship?

There are three different types of scholarship programs in PA: EITC (K-12), Pre-K, and OSTC (K-12). To qualify, families must meet the following guidelines:

 

  • EITC & Pre-K Eligibility: Household income is not to exceed $122,322 plus $21,531 per dependent child. (Example: for a family with two children, the maximum income allowed to be eligible in this program would be $165,384).
  • OSTC Eligibility: EITC requirement + student must also reside within the attendance radius of a low-achieving school. The scholarship awarded may not exceed $8,500 per student.

How do I apply for a scholarship for my child?

Once you have applied for a scholarship through your school and have been approved for a scholarship, funds are then allocated based on the individual school’s tuition assistance guidelines and in compliance with PA State Education Tax Credit Program guidelines.

Scholarship funds are sent directly to the school.

Schools

Get Involved Today!

There are three different programs through the Pennsylvania Education Tax Credit Program that benefit students, schools, and businesses:

Educational Improvement Tax Credit (EITC) K-12:
Household income is not to exceed $122,322 plus $21,531 per dependent child. (Example: for a family with two children, the maximum income allowed to participate in this program would be $165,384).

Opportunity Scholarship Tax Credit (OSTC) K-12:
EITC requirement + student must also reside within the attendance radius of a low-achieving school. The scholarship awarded may not exceed $8,500 per student.

Educational Improvement Tax Credit Pre-K (EITC Pre-K):
Household income is not to exceed $122,322 plus $21,531 per dependent child. (Example: for a family with two children, the maximum income allowed to participate in this program would be $165,384).

Partner with CTF

Register your school

Refer your donors to CTF

Advertise the EITC Program & CTF on your website.

School Forms

School Registration

  • Each school is required to register annually with Children’s Tuition Fund to receive Scholarships.
  • Pre-K Schools – A curriculum alignment letter is required to qualify for Pre-K funds. Please use this Example-Curriculum Alignment Letter to complete your letter to include with your registration with Children’s Tuition Fund. This application and sample letter will be submitted to the Department of Education on your schools’ behalf at the end of the calendar year.

Disbursement Request Form

Special Needs Verification

Parent

of a student attending a Christian School in Alabama

“Thank you all so much for blessing my daughter with an amazing education throughout her life. She’s an amazing, wonderful, smart young lady who has a goal to teach and reach other young people. The school she attends has given my child a strong Christian background ata high educational level along with opportunities to attend great A-1 colleges with academic and sports scholarships. She has made history at the school in leading them to State Championships three times in competitive swimming. She’s also taking AP college class tohelp with entering in selected colleges. God has been so good to us, I’m so grateful for Children’s Tuition Scholarship program for helping my daughter get the education she deserves for a great future.”