Students

To qualify for an Independent Schools Corporate Tax Foundation corporate scholarship, a student must:

Be admitted to or enrolled as a continuing scholarship recipient in an Independent School
Meet the family income requirements of less than 185% of the income limit required to qualify a child for reduced lunch prices under the National School Lunch and Nutrition Act as determined by the United States Department of Agriculture

AND

Have attended an Arizona public school for at least 90 days of the school year in the year prior to entrance to private school or, have completed the first semester of the current school year in an Arizona public school

Be entering the Independent School as a kindergarten student

Have received for any year a scholarship from the low-income corporate tax credit program, or an individual tax credit scholarship, or "switcher" scholarship, while maintaining continuous enrollment in private school.

© 2011 The Independent Schools Corporate Tax Foundation
A school tuition organization cannot award, restrict, or reserve scholarships solely on the basis of donor recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer's own dependent.