ISW SGO

Here are the precise requirements a student must meet to qualify for a Kansas Tax Credit for Low-Income Students Scholarship (TCLISS):

Requirement Category

Specific Criteria for Kansas Students

State Residency

Must be a current resident of Kansas.

Household Income

Annual family income must be at or below 250% of the Federal Poverty Guidelines.

Enrollment Status

Must meet one of the following:

Enrolled in grades K–8 in a Kansas public school during the previous school year.
Eligible to start school for the first time and is under 6 years old.
A prior recipient of the scholarship in a previous year.

Age Limit

Valid for K–12 students up until they graduate high school or turn 21 years old.

250% Federal Poverty Income Limits (2026 Guidelines)

To qualify for a Kansas Tax Credit for Low-Income Students Scholarship (TCLISS), your gross annual household income must be at or below the following thresholds: ^{[1, 2, 3]}

Household Size

Max Annual Gross Income (250% FPL)

Max Monthly Income

$39,900

$3,325

$54,100

$4,508

$68,300

$5,692

$82,500

$6,875

$96,700

$8,058

$110,900

$9,242

$125,100

$10,425

$139,300

$11,608

For households with more than 8 people, add $14,200 for each additional family member

Registered Scholarship Granting Organizations (SGOs) in Kansas

The state of Kansas does not let families apply to schools directly for this specific funding. Instead, you must apply through a certified SGO. If you qualify, the SGO pays up to $8,000 directly to the private school. ^{[1, 2]}

The primary approved SGOs in Kansas include: ^[1]

ACE Scholarships Kansas SGO

(Broad network of over 90 partner private schools across the state)

Catholic Education Foundation

(Serves Catholic schools in Northeast Kansas/Archdiocese of Kansas City in KS)

Renew Kansas Scholarships / Renewanation

(Partners with a large network of Christian and faith-based schools)

The Independent School Scholarships

(Based in Wichita)

Catholic Diocese of Salina Education Fund

Kansas Lutheran Schools Scholarship Foundation

^{[1, 2, 3, 4, 5]}

For Student

Step 2: Fill out the SGO Application Form

You must complete an application provided by the school’s partner SGO (such as ACE Scholarships Kansas or the Catholic Education Foundation). You can preview the standardized data requirements on the state’s official KSDE TCLISSP portal. The application requires: ^{[1, 3, 4]}

Proof of prior year’s public school enrollment (if the student is entering grades 1–8).
Your student’s legal residential address in Kansas. ^{[1, 2]}

Step 3: Complete the Household Economic Survey

To prove your family income meets the 250% Federal Poverty Level limit, you must fill out a Household Economic Survey attached to the application. You will need to upload financial documentation to verify your income, such as: ^{[1, 2]}

Your most recent Federal Tax Return (Form 1040)
Recent W-2 forms or pay stubs ^[1]

Step 4: Annual SGO Approval & School Notification

The SGO will review your submitted financial and enrollment documents to verify state eligibility. If approved, the SGO awards the scholarship (up to $8,000 per school year) and sends the funding directly to the private school on your behalf to offset tuition costs. ^{[1, 2]}

Note: Scholarships are awarded annually. You must resubmit income verification documents to reapply every school year. ^[1]

For a donor

Participating in the Kansas Tax Credit for Low-Income Students Scholarship Program (TCLISS) allows you to claim a 75% Kansas state income tax credit on your donation. ^[1]

The donor process follows a mandatory “first-come, first-served” sequence because the state caps total statewide credits at $10 million per year: ^[1]

1. Get Pre-Authorized

2. Submit Donation

3. Receive SGO Certificate

4. File Tax Return

Step 1: Request Pre-Authorization

You cannot simply send a check to an SGO and claim the credit. You must first be approved by the state to ensure the $10 million cap hasn’t been reached. ^{[1, 2, 3]}

Reach out to your chosen certified SGO (e.g., ACE Scholarships Kansas or Renew Kansas Scholarships) to request the state pre-authorization application form.
You will fill out your name, Taxpayer Identification Number (SSN or EIN), and the exact amount you intend to donate.
Wait for the SGO and the Kansas Department of Revenue (KDOR) to issue your official Approval Letter. ^{[1, 2, 3, 4, 5]}

Step 2: Make Your Contribution

Once you receive your Approval Letter, you have a strict 180-day window to make your donation before the approval expires. ^[1]

Contribution Limits: Individual and corporate taxpayers can contribute any amount up to a maximum of $500,000 per year to earn credits.
Payment Methods: SGOs typically accept checks, credit cards, or wire transfers. Some SGOs also accept publicly traded or appreciated securities. ^{[1, 2, 3, 4]}

Step 3: Get Your Tax Credit Certificate

After the SGO receives your funds, they are legally required to report the contribution directly to the Kansas Department of Revenue. ^{[1, 2]}

The state will process the data and issue an official Tax Credit Certificate Number.
The SGO will pass this certificate and number back to you for your tax records. ^{[1, 2, 3]}

Step 4: Claim the Credit on Your Tax Return

When you file your annual Kansas state tax return, you will use the information from your certificate to reduce what you owe dollar-for-dollar: ^{[1, 2]}

Fill out Kansas Tax Schedule K-70 (Low Income Student Scholarship Credit).
Provide your specific Certificate Number and the name of the SGO on the form.
Carry-Forward Rule: If your 75% tax credit is larger than your total Kansas tax liability for the year, the remaining credit carries forward to next year’s return until it is fully used. ^{[1, 2, 3]}