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: An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or 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 100% 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. If funding remains available after all students who meet these qualifications have been served, then the next category of qualified student is any student who: Is a member of a household whose total annual income does not exceed 300% of the standard used to qualify for free and reduced lunches and meets at least one of the following qualifications: 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 families at or below 100% 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: An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or 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.

February is typically the application month for MOScholars. The application start date for 2025 for the '25/'26 school year has not yet been announced. Here is what we recommend you do: 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: 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 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. 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: An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or 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 100% 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. If funding remains available after all students who meet these qualifications have been served, then the next category of qualified student is any student who: Is a member of a household whose total annual income does not exceed 300% of the standard used to qualify for free and reduced lunches and meets at least one of the following qualifications: 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 families at or below 100% 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: An individualized education program (IEP) as defined in 20 U.S.C. §1414(d)(I)(A)(i); or 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.

February is typically the application month for MOScholars. The application start date for 2025 for the '25/'26 school year has not yet been announced. Here is what we recommend you do: 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: 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 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.