PLUS/Switcher Scholarship Program

PLUS/Switcher Scholarship Program

Overview: A school tuition organization (STO) scholarship program for students meeting specific transition or special criteria, designed to support those entering kindergarten, switching schools, transferring from public education, or with military family status.

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

Students must 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

• Individual and corporate taxpayer contributions provide scholarships
• Families may apply for financial aid directly OR solicit friends and family to recommend donations (Recommended Funds program)
• Awards assessed and released monthly starting July 1st until funds are depleted

Tax Credit Information (2025)

• Single Filers: Up to $766 in tax credit
• Married Filers: Up to $1,527 in tax credit
• Note: By law, donors may only donate to PLUS/Switcher once they have fulfilled their Original Individual donation for that tax year
• Tax credits reduce Arizona state tax liability dollar-for-dollar

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
• No deadline for Recommended Funds applications, but funds released 1st-15th of each month (except June)
• Donations must be made on or before tax day to claim credit for that tax year
• Eligibility requirements must be met for PLUS/Switcher program participation