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School Tuition Organizations (STO)

School Tuition Organizations (STO) are charitable organizations that raise tuition grant funding for eligible students who enroll in accredited nonpublic schools in Iowa. Iowa taxpayers who donate to STOs are eligible for a tax credit equal to 65 percent of the total contribution. The STO must represent more than one school, and 90 percent of its annual revenue must be used to provide tuition grants that eligible Iowa children can use at a qualified school of their parents’ choice.

The total amount of authorized STO tax credit for 2012 was $8,750,000. To be eligible for a tuition grant, a student’s family income must be no more than 300 percent of the federal poverty guidelines from the U.S. Department of Health and Human Services (Iowa Code section 422.11S). More information about the STO tax credit is available on the Iowa Department of Revenue website at

Printed from the Iowa Department of Education website on May 16, 2022 at 7:04am.