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,

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.

    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 2022-2023 school year is $8,726.00.

    Per NRS 363A.139 and NRS 363B.119 the maximum amount of donations for fiscal year 2023 is $6,655,000.00. The Department of Taxation has received 14 donations in the amount of $6,523,000,00. The remaining amount available for business owners to donate for fiscal year 2023 is $132,000.00.
    For fiscal years 2021 and 2022, an additional amount of $4,745,000.00 was approved per NRS 363A.139 and NRS 363B.119. In fiscal year 2021, $3,000.00 was forfeited. As a result, businesses can donate an additional $3,000 once 2023's maximum donation amount is exhausted.
    For fiscal year 2022, the Department of Taxation received 15 donations in the amount of $1,147,511.33. The remaining balance for businesses to donate is $3,597,488.67. Business can start donating additional funds once the maximum amount for fiscal year 2023 is reached.
    The total remaining balance for businesses to donate, including the remaining balances from previous fiscal years, is $3,732,488.67.