What does the donor tax credit process look like?


  1. Initial Donation: A donor makes an initial donation to a School Tuition Organization (STO) with any applicable stipulations.
  2. Verification of Donation: The Louisiana Department of Education (“LDOE”) certifies the donation by verifying the amount of each taxpayer’s donation with the STO.
  3. Issue Donor Receipts: The LDOE issues receipts to the STOs for the amount of the donation that will be used on student scholarships. The STO will then distribute these receipts to their donors.
  4. Donor Claims Credit on Return: The taxpayer attaches this receipt when filing his income tax return. The taxpayer must have the receipt on or before the due date of the return in order to claim the credit for the preceding tax year.

Filing Dates


News & Announcements

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.


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