Low-Income Corporate Scholarship Program

Low-Income Corporate Scholarship Program

Overview: A school tuition organization (STO) scholarship program providing financial aid to low-income families whose students attend private schools in Arizona. Funded through corporate tax credits.

Eligibility

• Grade Levels: K-12 or preschool students with an Arizona public school MET or IEP
• School Requirement: Attending a qualified private school full-time
• Geographic Scope: Arizona
• Income Requirement: Household income must meet the state-mandated income cap (185% of federal poverty level)

Income Caps (2025):
| Household Size | Maximum Income |
|---|---|
| 2 | $72,387.00 |
| 3 | $91,211.00 |
| 4 | $110,034.00 |
| 5 | $128,858.00 |
| 6 | $147,682.00 |
| 7 | $166,506.00 |
| 8 | $185,329.00 |

Students must also meet at least one of the following criteria:

Entering kindergarten

Received a previous Low-Income Corporate, PLUS/Switcher, or Original Individual scholarship in a previous academic year and continued to attend a qualified private school

Transferring directly from:

- An Arizona public or charter school with at least 90 days of attendance in the previous academic year or one full semester in the same year
- An Arizona homeschool program
- The Empowerment Scholarship Account (ESA) program
- A public, private or homeschool program from out of state or out of country

Disabled preschooler enrolled in a qualified disabled preschool

Dependent of active duty military stationed in Arizona on orders

Funding Structure

• Corporate taxpayer contributions provide scholarships
• Awards assessed and released monthly starting July 1st until funds are depleted

Organization Information

• Organization: Institute for Better Education (IBE)
• Status: Arizona Certified School Tuition Organization (STO) and 501(c)(3) Nonprofit
• Contact: services@ibescholarships.org, (520) 512-5438
• Address: 921 N. Swan Rd., Tucson, AZ 85711
• EIN: 23-7102832
• Award Distribution: 92% of donations go to scholarships; 8% covers operational/administrative expenses

Important Notes

• Applications typically released at the start of February for the following school year
• Income eligibility must be verified
• Over $250,000,000 in total awarded scholarships by IBE to date