Schools for Students with Disabilities Fund

General Information
The Schools for Students with Disabilities Fund is authorized by the General Assembly ( §3-5.06 in Chapter 847, 2007 Acts of Assembly) to establish a mechanism whereby individuals and businesses may donate monies to reduce the tuition costs for students with disabilities to attend state-approved private schools.

State tax credits of 40 percent are provided as an incentive to contribute to the fund. Contributions are restricted to cash only and may qualify as charitable contributions.

State tax credits totalling $3 million, representing $7.5 million in potential tuition assistance, is available annually. One hundred percent of all donations to the Schools for Students with Disabilities Fund is utilized by private schools to reduce tuition costs for students who are placed by their parents.

Link arrow Program Guidlines (.pdf)
Link arrow Program Guidlines (.doc)

Private School Information
Schools eligible for participation in the program include those licensed by the Virginia Department of Education as private day schools for students with disabilities and those licensed through the interagency licensure process as private residential schools for students with disabilities. Private school participation is voluntary.

Link arrow Private Day Schools for Students with Disabilities   (.pdf)
Link arrow Private Residential Schools for Students with Disabilities (.pdf)

Eligible private schools must apply annually to participate in the Schools for Students with Disabilities Fund program. The application requires assurances that the school will abide by legal and procedural guidelines in the use of funds.

Applications for participation in the program are available each January with a submission date of April 30. Grant awards are distributed to schools each July for use in the upcoming school year. The level of funding available for individual school grants is subject to the total of donations made to the fund each year.

Link arrow Grant Application - Due Date April 30, 2008 (.pdf)

Donor Information
Donors must apply to the Virginia Department of Education to receive tax credits for contributions to the Schools for Students With Disabilities Fund.  Tax credits will be issued on a first-come, first-serve basis.  Minimum and maximum limits for tax credits are established by the Code of Virginia.

Individual Donor:
The donation by an individual must be at least $500 per taxable year to be eligible for state tax credits.  A maximum of $50,000 in tax credits may be imposed upon the individual donor if all available tax credits are allocated in a single year.  (Additional provisions may apply in accordance with §63.2-2006.)

Business Donor:
State tax credits may be issued to any business entity authorized to do business in the Commonwealth of Virginia.  For the business donor, no tax credit less than $400 or in excess of $175,000 shall be given in a taxable year.  (Additional provisions may apply in accordance with §63.2-2003)

Making a Donation:
For assurance regarding the availability of tax credits, donors must apply for tax credits prior to making a donation using one of the following forms:

Link arrow Application for Tax Credit – Business Donor (.doc)
Link arrow Application for Tax Credit – Individual Donor (.doc)

Once the donor receives authorization of tax credits, the Submission of Donation form must be completed and sent with the donation to the Virginia Department of Education.

Link arrow Submission of Donation form (.doc)

Certificate of Tax Credit:
Upon receipt of a qualifying donation, the Virginia Department of Education issues to the donor a Certificate of Tax Credit and provides notification to the Virginia Department of Taxation. The Certificate of Tax Credit must accompany the donor’s tax return. Upon receipt of the Certificate of Tax Credit, pass-through business entities must file Form PTE with the Department of Taxation.

Link arrow Form PTE - Virginia Pass-Through Credit Allocation (.pdf)

For More Information
Questions regarding the Schools for Students with Disabilities Fund should be directed to Susan Cumbia, Virginia Department of Education, (804) 371-2725, susan.cumbia@doe.virginia.gov.

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