Oklahoma Equal Opportunity Education Scholarships

Oklahoma’s Equal Opportunity Education Scholarship program gives donors a state income tax credit for contributing to scholarship-granting organizations (SGOs). Those organizations award private school scholarships to eligible students. It is a separate program from the Parental Choice Tax Credit, which parents claim themselves.

Program Type: Tax-credit scholarship, funded by donors and awarded through scholarship-granting organizations

Current Status: Operational

Administered By: The Oklahoma Tax Commission administers the donor credit. Student eligibility is set in state law; individual SGOs administer it, make awards, and issue payment.

Who Can Qualify: A student must meet at least one of these:

• Household income at or below 300% of the free and reduced-price lunch income standard
• Attends, or is zoned to attend, a public school identified for improvement
• Qualifies as an eligible special-needs student: transitioning from a SoonerStart Individual Family Service Plan, holding a public school IEP, or having a clinically diagnosed significant disability approved by the SGO’s board

Continuing Eligibility: Once a student qualifies, that student and their siblings keep eligibility until high school graduation or age 21. Scholarships are also portable: a student may take an award to another participating private school.

Scholarship Amount: State law sets the award at the greater of $5,000 or 80% of the statewide average per-pupil expenditure, and up to $25,000 for an eligible special-needs student. Real awards run far below that, because they depend on how much each SGO raises: the average was $2,695 in 2022-23. Families cover any remaining tuition.

What It Covers: Tuition, fees, and transportation, as determined by the SGO. Transportation sets this program apart from Oklahoma’s other private-school choice programs.

How to Apply:

1. Find a scholarship-granting organization. Families apply directly to individual SGOs, not to the state
2. Submit that organization’s application. Each SGO sets its own form, process, and timing
3. If you are awarded a scholarship, the SGO issues a check payable to the parent and mails it to the private school

Application Timing: There is no statewide application window. Each SGO sets its own: Cornerstone Scholarship Fund, for example, accepts applications January 15 through April 15 each year. Contact the organization directly for current dates.

Program Scale: 3,222 students received scholarships in 2022-23, the most recent figures available. Donations to the scholarship track are backed by a statewide cap of $25 million a year in tax credits, a ceiling on credits claimed, not a guaranteed pool of scholarship money.

Important Limitations:

• Scholarships are donation-dependent, not an entitlement. No student is guaranteed an award
• No statewide directory of approved SGOs was available, so ask the private school you are considering which organizations it works with
• Whether one of these scholarships affects a Parental Choice Tax Credit claim is not settled in the available guidance. Confirm with the Tax Commission and your SGO before using both

Scholarship Organizations: Oklahoma SGOs include the Cornerstone Scholarship Fund, a Tax Commission-approved organization serving eligible students at qualifying private schools, and the Opportunity Scholarship Fund.