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=== Scholarship tax credits === {{main|Scholarship tax credit}} Scholarship tax credit programs grant individuals and businesses a full or partial credit toward their taxes for donations made to scholarship granting organizations (SGOs; also called school tuition organizations). SGOs use the donations to create scholarships that allow students to attend private schools or out-of-district public schools. These programs currently exist in fourteen states: Alabama, Arizona, Florida, Georgia, Illinois, Iowa, Kansas, Louisiana, Minnesota, New Hampshire, Oklahoma, Pennsylvania, Rhode Island, and Virginia.<ref name="School Choice Programs">{{cite web|title=School Choice Programs|url=http://www.edchoice.org/School-Choice/School-Choice-Programs|website=Friedman Foundation for Educational Choice}}</ref>
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