By law, only donations to extracurricular activities that charge a fee, such as tutoring, athletics, band, orchestra, field trips, special programs and more qualify for the tax credit. Donations must be made to the school district, but directed toward a specific activity at a specific school.
Donations can be designated in multiple ways:
- Designated for a specific child’s participation in an extracurricular activity OR
- Designated for a specific school(s) OR
- Designated for a specific program(s) OR
- Designated to be directed to the school(s) that has the greatest need.