Frequently Asked Questions
Who is eligible to receive a tax credit from the TCLISS Program?
- Individuals and businesses (including shareholders, partners, members in pass-through entities and fiduciary taxpayers)
- Taxpayers with a privilege tax liability
- Taxpayers with a premium tax liability
- Corporate income tax liability
- C Corporations filing a corporate income tax return pursuant to the Kansas income tax act and amendments thereto
- Taxpayers filing a privilege tax return pursuant to K.S.A. 79-1105c et seq. and amendments thereto
- Companies filing an insurance premium tax statement pursuant to K.S.A. 40-252 and amendments thereto
How much can I contribute?
What amount can be applied to tax liability?
Are there any limitations of credit?
What is a Scholarship Granting Organization (SGO)?
How do I get a tax deduction for my gift?
What can I give?
How does my donation help students?
What is the scholarship value?
What schools qualify to receive SGO funding?
A “qualified school” is any nonpublic school that provides education to elementary and secondary students, is accredited by the state board or a national or regional accrediting agency that is recognized by the state board for the purpose of satisfying the teaching performance assessment for professional licensure or is working in good faith toward such accreditation, has notified the state board of its intention to participate in the program and complies with the requirements of the program.
Is my child eligible for a scholarship?
An eligible student means a child who:
(1) Resides in Kansas; and
(2)(A)(i) Has an annual family income that is less than or equal to 250% of the federal poverty guidelines as determined annually in the federal register by the United States department of health and human services under 42 U.S.C. § 9902(2); and
(2)(A)(ii) (a) was enrolled in kindergarten or any of the grades one through eight in any public school in the previous school year in which an educational scholarship is first sought for the child; or
(2)(A)(ii) (b) is eligible to be enrolled in any public school in the school year in which an educational scholarship is first sought for the child and the child is under the age of seven years; or
(2)(B) has received an educational scholarship under the program and has not graduated from high school or reached the age of 21 years.