Any elementary or secondary student who is a resident of the state of Missouri.

A student meeting the geographical requirements must either:

• Have an approved "individualized education plan" (IEP) developed under the federal Individuals with Disabilities Education Act (IDEA). The term “individualized education plan” means:

  1. An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or

  2. An individual service plan (ISP) that is developed in cooperation with a local educational agency under the IDEA, specifically those provisions pertaining to parentally placed private school children found in 20 U.S.C. §1412(a)(10) and 34 CFR §300.132(b).

Any IEP or ISP that is proffered for program eligibility must be dated within thirty-six months of the date of the student’s application to the program. Students with ISPs that are not developed under the IDEA are not eligible.

OR

• Live in a household whose total annual income does not exceed 300% of the free and reduced lunch rate; and,

• Attended a public school as a full-time student for at least one (1) semester during the previous twelve (12) months; or

• Is a child who is eligible to begin kindergarten or first grade.

Once enrolled in the program, students remain eligible for MOScholars scholarships until withdrawing from school or graduating high school.

First preference will be given to siblings and then families at or below the 100% free and reduced lunch rate and students with an IEP or ISP.

The legislation prioritizes students who have an Individualized Education Plan (“IEP”) developed under the federal Individuals with Disabilities Education Act (IDEA).

The term “individualized education plan” means:

1. An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or

2. An individual service plan (ISP) that is developed in cooperation with a local educational agency under the IDEA, specifically those provisions pertaining to parentally placed private school children found in 20 U.S.C. §1412(a)(10) and 34 CFR §300.132(b).

Any IEP or ISP that is proffered for program eligibility must be dated within thirty-six months of the date of the student’s application to the program. Students with ISPs that are not developed under the IDEA are not eligible.

1. Pick your school

We have compiled a list of all the schools that participate. If you can't find your school on the list, it is still possible for your school to connect with an EAO. Call your school and urge them to connect with one of the approved EAOs.

2. Go to the appropriate EAO website to apply

You will find a pre-qualification survey. If you qualify the EAO will email you the actual MOScholars application. Fill out that application as soon as you can as the scholarships will be awarded on a first-come, first-served basis.

​

If you would like to learn more about how the program will work for

families we recommend you download and read the Parent Handbook

that has been produced by the State Treasurer's Office.

Any taxpayer who makes a qualifying contribution to an educational assistance organization (EAO) may claim a dollar-for-dollar (i.e., 100%) credit against state taxes due, not to exceed 50% of the taxpayer’s state tax liability for the tax year for which the credit is claimed.

A taxpayer (incl. individuals, firms, corporations, etc.) may apply for the tax credit by visiting the treasurer’s official website and completing the online application for tax credit allocation for contributions to a certified educational assistance organization.

A public school, charter school, private school, or a public or private virtual school shall satisfy the following requirements to be considered a qualified school:

1. Full accreditation by the Department of Elementary and Secondary Education or a nationally recognized education accrediting association. A list of approved nationally recognized education accrediting associations will be made available on the treasurer’s official website; AND
   

2. Approval from one or more certified education assistance organizations (EAOs).

Qualified schools will accept payment from the parent not the state. The law clearly states that accepting MOScholars students shall not be construed to permit any governmental agency to exercise control or supervision over any qualified school and that qualified schools shall not be considered an agent of the state or federal government due to its acceptance of the payment. The law also specifies that qualified schools shall not be required to alter creed, practices, admissions policy, curriculum, etc.

The program is created to promote educational opportunities and improve the quality of educational services to ensure all children receive the high-quality education to which they are entitled.

A taxpayer who makes a contribution to an EAO shall not designate the student who will receive a scholarship grant. Furthermore, the treasurer’s office will prohibit an EAO both from having officers who own or operate one of the program’s qualified schools and from providing scholarship accounts to children of its officers or employees.

The intent of the legislation is to empower families who need it the most with the dollars necessary to exercise true choice. Schools will benefit in terms of both opportunities to deliver more fully on their mission and in the reallocation of financial aid as students with the greatest need arrive with significantly greater means than in the past.

Additionally, since the donations to the program provide a 100% credit on tax liability, donors can make donations directly to the school as they normally would AND to a local EAO without impacting their bottom line.

Any elementary or secondary student who is a resident of the state of Missouri.

AND

A student must either:

• Have an approved "individualized education plan" (IEP) developed under the federal Individuals with Disabilities Education Act (IDEA). The term “individualized education plan” means:

  1. An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or

  2. An individual service plan (ISP) that is developed in cooperation with a local educational agency under the IDEA, specifically those provisions pertaining to parentally placed private school children found in 20 U.S.C. §1412(a)(10) and 34 CFR §300.132(b).

Any IEP or ISP that is proffered for program eligibility must be dated within thirty-six months of the date of the student’s application to the program. Students with ISPs that are not developed under the IDEA are not eligible.

OR

• Live in a household whose total annual income does not exceed 300% of the free and reduced lunch rate; and,

• Attended a public school as a full-time student for at least one (1) semester during the previous twelve (12) months; or is a child who is eligible to begin kindergarten or first grade.

Once enrolled in the program, students remain eligible for MOScholars scholarships until withdrawing from school or graduating high school.

First preference will be given to siblings and then families at or below the 100% free and reduced lunch rate and students with an IEP or ISP

Yes. Family/Household means a group of people who may or may not be related and who do not live in an institution or a boarding house, but who are living as one economic group. Students who are temporarily away at school should be counted as members of the family; however, students who are full-time residents of an institution are considered a family of one.

1. Pick your school

We have compiled a list of all the schools that currently have a relationship with an EAO. If you can't find your school on the list, it is still possible for your school to connect with an EAO. Call your school and urge them to connect with one of the approved EAOs. Even if you have not selected your school yet OR your school is not on the list, go ahead and pick an EAO that serves your area and interests from this list and complete the pre-qualifying form.

2. Go to the appropriate EAO website to apply

You will find a pre-qualification survey that you must first fill out. If you qualify for a MOScholars scholarship, the EAO will send you a follow up email with a link to the actual MOScholars application. Fill out that application as soon as you can as the scholarships will be awarded on a first-come, first-served basis.

​

If you would like to learn more about how the program will work for

families we recommend you download and read the Parent Handbook

that has been produced by the State Treasurer's Office.

IEP stands for Individualized Education Plan for students with special needs. Any student with special needs in public school, private school and homeschool can apply to receive an IEP through their local public school district. Typically IEP’s take up to one semester to put into place.

The term “individualized education plan” means:

1. An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or

2. An individual service plan (ISP) that is developed in cooperation with a local educational agency under the IDEA, specifically those provisions pertaining to parentally placed private school children found in 20 U.S.C. §1412(a)(10) and 34 CFR §300.132(b).

Any IEP or ISP that is proffered for program eligibility must be dated within thirty-six months of the date of the student’s application to the program. Students with ISPs that are not developed under the IDEA are not eligible.

MOScholars scholarshipswill be distributed by Educational Assistance Organizations or EAOs. These are non-profits that are dedicated to accepting applications for MOScholars scholarships, disbursing scholarships, and helping families manage their accounts.

Yes. Gross Income means income before deductions for income taxes, employee's social security taxes, insurance premiums, charitable contributions, bonds, etc. It includes the

following:

• Monetary compensation for services, including wages, salary, commissions, or fees;

• Net income from non-farm self-employment;

• Net income from farm self-employment;

• Social security;

• Dividends or interest on savings or bonds or income from estates or trusts;

• Net rental income;

• Public assistance or welfare payments;

• Unemployment compensation;

• Government civilian employee or military retirement, or pensions, or veterans payments;

• Private pensions or annuities;

• Alimony or child support payments;

• Regular contributions from persons not living in the household;

• Net royalties; and

• Other cash income.

Other cash income would include cash amounts received or withdrawn from any source including savings, investments, trust accounts, and other resources which would be available to pay the price of a child's meal.

Income does not include any income or benefits received under any Federal program, which are excluded from consideration as income by any legislative prohibition.

In a household where there is income from wages and self-employment and the self-employment reflects a negative net income, consider that income as zero so as not to offset the wages earned.

In applying guidelines, the family's current rate of income should be used in determining eligibility.

No, your student must have been in a public school for at least one semester within the year prior to the school year you are applying for.

No. Once you are granted a MOScholars scholarship, you will be able to renew the scholarship each spring.

No. MOScholars scholarships funds remain with the family until the student leaves the program, moves out of state, or graduates from high school. Any funds left over at those points will be returned to the EAO for use in other scholarships.

Yes! Once a student is approved for scholarships, any remaining funds at the end of a school year will roll over to the next school year. This will allow families to save money from year to year to cover expected increased costs in future years. For example, many private high schools are more expensive than private elementary schools, so a family who received a scholarship greater than their private elementary school tuition can save excess funds each year to cover the increased tuition when their child reaches high school.

Eligible expenses include:

• Tuition or fees for a private, virtual or public school;

• Textbooks required by a qualified school;

• Educational therapies or services from a licensed or accredited practitioner or provider including, but not limited to, licensed or accredited paraprofessionals or educational aides;

• Tutoring services;

• Fees for a nationally standardized norm-referenced achievement test, advanced placement examinations, international baccalaureate examinations, or any examinations related to college or university admission;

• Services provided by a public school including, but not limited to, individual classes and extracurricular programs;

• Computer hardware or other technological devices that are used to help meet the qualified student’s educational needs and that are approved by an educational assistance organization;

• Fees for summer education programs and specialized after-school education programs;

• Transportation costs for mileage to and from a qualified school.

Scholarships may not be used on the following:

• Consumable educational supplies included, but not limited to, pens, pencils, paper, markers

• Tuition at a private school outside the state of Missouri

• Payments or reimbursements to any person related within the third degree of consanguinity or affinity to a qualified student

Any elementary or secondary student who is a resident of the state of Missouri.

A student meeting the geographical requirements must either:

• Have an approved "individualized education plan" (IEP) developed under the federal Individuals with Disabilities Education Act (IDEA). The term “individualized education plan” means:

  1. An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or

  2. An individual service plan (ISP) that is developed in cooperation with a local educational agency under the IDEA, specifically those provisions pertaining to parentally placed private school children found in 20 U.S.C. §1412(a)(10) and 34 CFR §300.132(b).

Any IEP or ISP that is proffered for program eligibility must be dated within thirty-six months of the date of the student’s application to the program. Students with ISPs that are not developed under the IDEA are not eligible.

OR

• Live in a household whose total annual income does not exceed 300% of the free and reduced lunch rate; and,

• Attended a public school as a full-time student for at least one (1) semester during the previous twelve (12) months; or

• Is a child who is eligible to begin kindergarten or first grade.

Once enrolled in the program, students remain eligible for MOScholars scholarships until withdrawing from school or graduating high school.

First preference will be given to siblings and then families at or below the 100% free and reduced lunch rate and students with an IEP or ISP.

1. Pick your school

We have compiled a list of all the schools that currently have a relationship with an EAO. If you can't find your school on the list, it is still possible for your school to connect with an EAO. Call your school and urge them to connect with one of the approved EAOs. Even if you have not selected your school yet OR your school is not on the list, go ahead and pick an EAO that serves your area and interests from this list and complete the pre-qualifying form.

2. Go to the appropriate EAO website to apply

You will find a pre-qualification (or pre-application) form that you must first fill out. If you qualify for a MOScholars scholarship, the EAO will send you a follow up email with a link to the actual MOScholars application. Fill out that application as soon as you can as the scholarships will be awarded on a first-come, first-served basis.

​

If you would like to learn more about how the program will work for

families we recommend you download and read the Parent Handbook

that has been produced by the State Treasurer's Office.

IEP stands for Individualized Education Plan for students with special needs. Any student with special needs in public school, private school and homeschool can apply to receive an IEP through their local public school district. Typically IEP’s take up to one semester to put into place. It is important to note that IEPs are NOT the same as an ISP or a 504 plan.

An EAO is a nonprofit organization that, after approval by the Missouri State Treasurer’s Office, can receive qualified contributions from individuals and businesses to establish MOScholars scholarship accounts for qualified Missouri students.

Please contact moscholars@treasurer.mo.gov for more information about the certification process.

$75 million in MOScholars tax credits are available.

Eligible donors to the MOScholars program include any of the following that files a Missouri income tax return and is not a dependent of any other taxpayer:

• An individual subject to state income tax;

• An individual, firm, partner in a firm, corporation or shareholder in an S-Corp doing business in the state and subject to state income tax; and,

• An express company that pays an annual tax on its gross receipts in Missouri under chapter 153.

Eligible contributions are monetary donations of $500 or more, including:

• Checks drawn on a US banking institution

• Money orders

• Payroll deductions

• Electronic funds transfers

• The tax credit is equal to 100% of an eligible donation, not to exceed 50% of the donor’s state tax liability for the tax year the credit is first claimed.

• MOScholars tax credits may be carried forward for four (4) subsequent tax years.

• The tax credit is not sellable, transferrable, or refundable.