Nebraska taxpayers who want to support students in need of financial assistance to attend a school that works best for them are now offered a tax credit for contributions to Opportunity Scholarships of Nebraska (OSN)! Contributions made in 2024 can be claimed on your 2024 state income taxes.

Nebraska taxpayers with state income tax liability can claim up to 50% of their liability or $100K (or $1M for estates and trusts).

Taxpayers may complete the online form below and make an online payment or mail a check for the tax credit contribution amount within 60 days. OSN will notify the Department of Revenue of the contribution and will send the taxpayer a contribution receipt.

If you would like assistance with this process, please contact us at givehope@nebraskaopportunity.org or call 402.205.7047. For all personal financial questions, please consult your tax professional.

What is an income tax credit?

A tax credit is a dollar-for-dollar amount taxpayers claim on their tax return to reduce the state income tax they owe. A taxpayer will subtract the credit amount from their state income tax liability. This can lower a tax payment or increase a tax refund. For example, if your total tax liability on your return is $1,000 but you claim a $500 tax credit, your net liability drops to $500.

Who can claim the Opportunity Scholarships Tax Credit?

These entities with state income tax liability can claim a nonrefundable tax credit for a contribution made to Opportunity Scholarships of Nebraska (OSN):

Individuals
Corporations
S corps
Estates and trusts

For more Q&A, please visit nebraskaopportunity.org/giving.

Contribution as a Guest

Personal Information

Tax Year

Taxpayer Type

First Name

Middle Initial

Last Name

Mailing Address

City

State

Zip

Phone

Email Address

Confirm Email Address

Contribution

OSN will incur a 2-3% online transaction fee for any credit card payments. Please consider sending OSN a check to ensure as much of your contribution is used for scholarships as possible.

Payment Method

Intended Tax Credit Amount

I understand my contribution is pending Department of Revenue acknowledgement and follows the instructions provided by the Department of Revenue.

I would like my contribution to benefit students who choose a specific school.

I understand and give permission for OSN to implement their Contributor Preference Policy:

A contributor may give preference to partner schools (or school systems) chosen by students applying for Opportunity Scholarships. After scholarship needs are fulfilled for students in Tiers 1-4 (see eligibility table) in the preferred school/system, OSN will assess student need statewide for Tiers 1-4 priority students. This process honors the purpose and priorities of the Opportunity Scholarships Act, which is to empower families, especially lower-income families, to choose the best nonpublic school option for them. This also assures contributors that OSN and our partner schools are great stewards of scholarship dollars both locally and statewide.