The Student Scholarship Organization Credit is for people and businesses donating to student scholarship organizations through our Education Donations Portal.
Important! The Montana Supreme Court ruled in Espinoza v. Montana Department of Revenue that section 15-30-3111, MCA (the Student Scholarship Organization Program) is unconstitutional.
The Espinoza plaintiffs have requested that the Montana Supreme Court stay its decision pending their appeal to the United States Supreme Court.
Due to the timing of the Espinoza decision the department has not discontinued the application process for tax year 2018.
However, if the US Supreme Court declines to hear the appeal or upholds the Espinoza decision the department will disallow the credit for tax year 2018 and will recapture the credit for years prior to tax year 2018.
Individuals, corporations, partnerships, small business corporations, trusts, or estates with qualifying donations.
Donations made to student scholarship organizations.
The credit is equal to the amount of the donation up to $150.
Credits are available on a first-come, first-served basis until the total credits claimed reaches the threshold for the year. The threshold for tax year 2017 is $3 million.
The credit is nonrefundable and cannot be carried forward.
Donations and claims must be made online using our Education Donations Portal.