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

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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