Ohio's school choice and education tax credit programs
Ohio supports private school students in two separate ways. The State pays scholarships, often called vouchers, for individual students: EdChoice, EdChoice Expansion, the Cleveland Scholarship, the Autism Scholarship and the Jon Peterson Special Needs Scholarship. It also gives an income tax credit to people who donate to a scholarship granting organization (SGO) certified by the Ohio Attorney General.
Ohio has also elected to take part in the Federal Scholarship Tax Credit for 2027. That credit is not available yet, and Ohio's participation still depends on a step the State has not yet publicly completed (see Federal credit).
Ohio's programs at a glance
| Program | Who it is for | Amount | How it starts |
|---|---|---|---|
| EdChoice (performance-based) | K-12 students outside the Cleveland district who would be assigned to a designated low-performing public school building, plus some other groups. No income test. | Up to $6,166 for K-8 and $8,408 for 9-12 in 2026-27, or the school's tuition if less. | The participating private school applies for the family. |
| EdChoice Expansion | Any Ohio K-12 student outside the Cleveland district enrolling at a participating chartered nonpublic school. | The same maximums for families at or below 450% of the federal poverty guidelines; a smaller amount above that, never below $616.60 for K-8 or $840.80 for 9-12. | The participating private school applies for the family. |
| Cleveland Scholarship | K-12 residents of the Cleveland Municipal School District, including students already in a private school. | Up to $6,166 for K-8 and $8,408 for high school, as ODEW's Cleveland page (last updated July 2025) shows. | See ODEW's how-to-apply page. |
| Autism Scholarship | Children aged 3 through 21 identified with autism by their school district, or diagnosed privately, with an IEP or an education plan. | Up to $34,000 in 2026-27, or the program's tuition if less. | The parent enrolls the child with an approved provider. |
| Jon Peterson Special Needs Scholarship | Children aged 3 through 21 with a finalized IEP from their district of residence. No income verification. | Depends on the disability category, up to $34,000 in 2026-27. | The provider helps the parent apply. |
| Ohio SGO tax credit (for donors) | Ohio income taxpayers who donate cash to an SGO certified by the Ohio Attorney General. | A credit equal to the gift, up to $750 per taxpayer. On a joint return the limit is $1,500, but only when each spouse gives at least $750 from their own funds. | The donor claims it on their Ohio income tax return. |
| Federal Scholarship Tax Credit (for donors, from 2027) | Taxpayers who give to an SGO on Ohio's federal list, once Ohio submits one. | Up to $1,700 per taxpayer per year. | Not available yet. Ohio must submit its SGO list to the IRS by February 15, 2027. |
The EdChoice page carries a dated notice about a court case involving EdChoice and EdChoice Expansion.
Other Ohio tax credits for families
Ohio has two smaller income tax credits for parents. One covers tuition paid to a nonchartered nonpublic school approved by ODEW; it does not apply to chartered schools, which include the schools that take EdChoice. The other covers home instruction expenses for each home-educated student. The Ohio Department of Taxation's FAQ on individual credits explains the tuition credit.
Where to start
- Families: the Ohio Department of Education and Workforce scholarships page covers every state scholarship.
- Donors: the Ohio Attorney General's list of certified scholarship granting organizations shows which SGOs qualify for the Ohio credit.
- Every official source behind these pages is on the Sources page.
Fundraising rules in Ohio
Registering a charity or school
Charities register with the Ohio Attorney General's Charitable Law Section before soliciting in Ohio and refile every year; a private school not under religious control is exempt only while it asks just its own alumni, faculty, trustees, students and their families, unless another exemption applies; organizations operated, supervised or controlled by a religious organization are exempt; and any exemption is obtained by requesting a determination from the Attorney General. The law and the Attorney General's guidance do not settle whether an independent religious school run by an order or a lay board counts as controlled by a religious organization, or whether an exempt school must register once a professional solicitor works for it, questions for the Attorney General's Charitable Law Section.
Professional solicitors
A professional solicitor, anyone paid for a service in connection with which contributions are solicited for a charity in Ohio, including through people it engages, registers with the Ohio Attorney General under oath before soliciting. Before each campaign it files a notice, its contract and the charity's consent, within 90 days after the campaign it files a financial report, and at the point of solicitation it discloses that it is a professional solicitor and which charity benefits. The Attorney General's pages say the charity must already be registered to solicit in Ohio before the campaign can be approved.
Fundraising counsel
Since the start of 2025, paid fundraising counsel who plan or advise on campaigns but do not solicit or hire solicitors no longer register in Ohio. A counsel that holds contributions at any time must give the charity a written accounting within 90 days after the campaign ends, file a copy with the Attorney General within 7 days, deposit the funds in an account only the charity controls and keep records for three years.
Check a solicitor's or fundraising counsel's registration
Ohio Attorney General, list of professional fundraisers registered in Ohio
References
This page is informational and is not tax or legal advice.
