Nevada Educational Choice Scholarship Program

The Nevada Educational Choice Scholarship Program provides need-based private school scholarships for K-12 students to attend eligible private schools. Businesses receive tax credits for donations made to Scholarship Grant Organizations (SGOs), which then distribute awards to qualifying families.

Program Type: Tax-credit scholarship (NOT an ESA)

Official Name: Nevada Educational Choice Scholarship Program (also called “Opportunity Scholarship”)

Who It Serves: Primarily students from lower- and moderate-income households seeking help with private school tuition, fees, and related costs

Income Eligibility: Students from households at or below 300% of federal poverty guidelines (FPL)

Maximum Scholarship Amount (2025-26):

• Up to $10,094 per student (set by Nevada Department of Education annually)
• Actual awards depend on SGO policies and available funds and may be lower
• Average awards are often smaller than the maximum

What It Covers:

• Private school tuition
• School fees
• Related educational costs at participating private schools

How the Tax-Credit Mechanism Works:

For Businesses (Donors):

1. Businesses donate to approved Scholarship Grant Organizations (SGOs)
2. Businesses receive 100% dollar-for-dollar Nevada tax credit against the Modified Business Tax
3. This redirects business tax liability to SGOs instead of general state revenue

For Scholarship Grant Organizations (SGOs):

1. SGOs are nonprofit organizations registered with Nevada Department of Education
2. SGOs receive tax-credited donations from businesses
3. SGOs award need-based scholarships to eligible students under state rules and their own policies
4. SGOs must follow state requirements and reporting standards

For Families:

1. Families do NOT apply directly for tax credits
2. Instead, families apply to one or more SGOs for scholarships
3. SGOs review applications for eligibility based on income guidelines and available funds
4. SGOs award scholarships to students
5. Students use scholarships at participating Nevada private schools

Major Program Constraint – Statewide Cap:

• The program is effectively capped by a statewide tax-credit limit
• Nevada Department of Taxation annually allocates a fixed pool of available credits
• Current cap: ~$6.655 million per year in recent years
• This constrains the total volume of scholarships SGOs can award
• Only a small share of Nevada students can receive scholarships in a given year due to funding limits
• Scholarship availability is competitive

Approved Scholarship Grant Organizations (SGOs):

Families can apply to registered SGOs including:

• AAA Scholarship Foundation (Nevada) – aaascholarships.org/parents/nevada/
• Silver State Scholarships – silverstatescholarships.org
• Other registered SGOs listed on Nevada Department of Education website

Application Timing:

• SGOs commonly open renewal and new scholarship application windows in late winter or spring for the following school year
• Example: AAA Scholarship Foundation announced Nevada renewal applications opening in March for 2026-27 school year
• Scholarship availability is constrained by statewide tax-credit cap and individual SGO funding
• Awards can be competitive and may prioritize renewing students or earlier applicants

Participation Limits:

• Participation is limited due to funding constraints
• Funding depends on level of private sector business contributions each year
• Families should apply early to maximize chances
• Not all eligible families will receive scholarships due to limited funding

Important Notes on the Nevada Educational Choice Scholarship Program:

• Students receiving scholarships are expected to be enrolled in eligible private schools
• Cannot receive scholarship and simultaneously be enrolled in public schools
• Students enrolled in public or charter schools are funded through state’s public education formula instead
• Scholarships typically up to about $10,000 per student
• Families should compare scholarship availability, school tuition rates, and transportation logistics

Official Resources:

• Nevada Department of Education – Program Overview: doe.nv.gov
• Registered Scholarship Grant Organizations List (NDE PDF): Available on Nevada Department of Education website
• Nevada Department of Taxation: Search on Educational Choice Scholarship