North Dakota
Opted in on January 26, 2026
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Kelly Armstrong
Governor , R
“This program incentivizes charitable giving to support our state's most precious resource -- its students.”
Governor Kelly Armstrong, January 26, 2026 (press release)
EFTC Status in North Dakota
Governor Kelly Armstrong announced North Dakota's participation on January 26, 2026.
Great news!
North Dakota has opted in to the Education Freedom Tax Credit.
Governor announced participation; formal IRS Form 15714 not yet submitted as of Jan 27, 2026.
EFTC Readiness Checklist for North Dakota Schools
North Dakota has opted in to the EFTC. Use this 7-step checklist to prepare your school for participation.
Confirm Eligibility
Verify your school is an eligible K-12 institution (private, religious, or homeschool cooperative) under EFTC program rules.
Identify SGOs
Research which Scholarship Granting Organizations operate in North Dakota. Contact them to understand application processes and timelines.
Estimate Family Eligibility
Use the EFTC Income Eligibility Calculator to estimate how many of your families fall within the 300% median income threshold.
Open CalculatorPrepare Documentation
Gather documentation of qualifying educational expenses: tuition, fees, tutoring, curriculum materials, and educational therapy costs.
Designate a Coordinator
Assign an EFTC coordinator to manage scholarship applications, SGO partnerships, and family communications.
Develop Communication Plan
Create materials to inform families about EFTC eligibility, the application process, and covered expenses. Plan for information sessions and one-on-one support.
Build SGO Relationships
Establish relationships with at least one SGO before the application window opens. Understand their requirements, reporting expectations, and disbursement timelines.
Recent News
Governor Armstrong announced North Dakota would participate in the education freedom tax credit scholarship program.
January 26, 2026 · Governor's Office press release
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North Dakota has opted in. Explore eligibility tools and school readiness resources to make the most of the Education Freedom Tax Credit.
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