Educational Improvement Tax Credit

The Educational Improvement Tax Credit Program (EITC) authorizes tax credits (not deductions) for eligible businesses that make contributions to certain state-approved organizations called Educational Improvement Organizations, among others. A business may receive a state tax credit equal to 75 percent of its contribution to an Educational Improvement Organization or Scholarship Organization that is included on the current list published by the Department of Community and Economic Development, up to a maximum of $750,000 per taxable year. The tax credit may be increased to 90 percent of the contribution made, up to a maximum of $750,000 per taxable year, if the business agrees to provide the same amount of contribution to an organization for two consecutive years.

The Norwin School District Community Foundation is included on the Department’s current list as an Educational Improvement Organization, which is one of three designations within the EITC program. Also, several programs proposed by the Norwin School District Community Foundation have been deemed by the Department to be advanced academic “Innovative Educational Programs” within the meaning of the EITC program. The state-recognized programs of the Foundation include expansion of the robotics program within the elementary grades, expansion of advanced STEM (Science, Technology, Engineering, and Mathematics) camps on Saturdays and summer break, increased opportunities for students with regard to Advanced Placement and College in the High School courses, possible creation of a “Norwin App Laboratory” or a Multimedia Arts Learning Laboratory, increased work-study experiences for High School students, and increased support for K-12 STEM Education.

“The EITC program enables a portion of what qualifying businesses would normally pay in state tax dollars to be diverted to support the Norwin School District through the Norwin School District Community Foundation,” said Dr. Jack Boylan, president of the Norwin School District Community Foundation. “The participation of local businesses in the EITC program will benefit students in their current studies as well as prepare them to be successful as they advance their education beyond Norwin High School.”

Businesses can view EITC guidelines on the Department of Community and Economic Development’s Web site at