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Scholarship-Funding Organizations – Tax Credits for Contributions

Florida offers a dollar-for-dollar credit against specific Florida taxes to businesses and individuals making voluntary contributions to eligible nonprofit scholarship-funding organizations. The purpose of these tax credits is to:

  • Allow private, voluntary contributions to nonprofit scholarship-funding organizations;
  • Expand education opportunities for children from families that have limited financial resources;
  • Allow students subject to violence or bullying at school to apply for transportation to another school or to attend an eligible private school; and,
  • Enable children to achieve a greater level of excellence in their education.

To learn more about these programs, visit:

  • Florida Sales Tax Credit Scholarship Program
    • Authorizes the tenant of commercial rental property to make private, voluntary contributions to an eligible nonprofit scholarship-funding organization and receive a credit against the state sales tax due on rent or license fees for the property.
  • Hope Scholarship Program
    • Allows the purchaser or owner of certain motor vehicles to designate the lesser of $105 or the state sales tax due at the time of purchase or registration to an eligible nonprofit scholarship-funding organization participating in the Hope Scholarship Program.
  • Florida Tax Credit Scholarship Program
    • Allows taxpayers to make private, voluntary contributions to eligible nonprofit scholarship-funding organizations and receive a dollar-for-dollar credit against the following Florida taxes:
      • corporate income tax;
      • excise tax on liquor, wine, and malt beverages;
      • gas and oil production tax;
      • insurance premium tax; and
      • sales and use tax due under a direct pay permit.