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Opportunity Scholarship Act FAQs

This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (DOR) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the DOR and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

What happens if the initiative to repeal LB 753 is successful?

The DOR will notify scholarship-granting organizations (SGO) of the available amount of the tax credit as stated under the law. If the ballot question is successful and repeals the law going forward, the DOR will stop issuing determinations of the available tax credit to the SGO from the date the ballot question is certified.

If I contribute to a Scholarship-Granting Organization before a successful repeal of LB 753, does my credit still count?

Yes, taxpayers who contributed to the SGO prior to the date the ballot question is certified and received a receipt from the SGO will remain eligible to claim the tax credit. 

Does a Scholarship-Granting Organization (SGO) need to apply before a certain date?

DOR accepts SGO applications all year. However, the nonprofit must be certified with DOR prior to accepting contributions. Contributions can be accepted by certified SGOs starting January 1, 2024. If the ballot question is successful DOR will stop issuing SGO certification letters from the date the ballot question is certified.

How can I find out if a Scholarship-Granting Organization (SGO) is certified by DOR?

Certified Scholarship-Granting Organization List

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