Last verified: October 2026. Agencies revise these programs every year, so confirm details with the office named in each section.
What does OSDE look at before approving a school for LNH?
The review covers accreditation the State Board recognizes, services or accommodations for students with disabilities, fiscal soundness, compliance with federal antidiscrimination law and health and safety codes, teacher qualifications, academic accountability to parents and published discipline procedures.
How does a new school prove fiscal soundness?
With one school year of operation, a CPA statement that the school is insured and adequately capitalized, or a surety bond or letter of credit equal to a quarter's scholarship funds.
What does an approved school send OSDE?
Each year it signs OSDE's compliance affidavit and sends a cost breakdown for every scholarship student, attaching the contract for any therapy or aide; every quarter it bills OSDE with attendance shown day by day.
Who reviews school applications?
The superintendent, head of school or principal emails the application and documents to OSDE's LNH program contact, Stacy Eden, who can be reached at (405) 521-4876.
How do the state programs look from a school's side?
| Source | What it is | Who can use it | How much | How the money moves | What it isn't |
|---|---|---|---|---|---|
| Parental Choice Tax Credit (PCTC) | Refundable Oklahoma income tax credit | Oklahoma residents from pre-K at age 4 through grade 12 at an accredited, registered private school; every income level | $5,000-$7,500 per student by AGI tier, never more than tuition and fees | Tax Commission check mailed to the school in the parent's name | Not an ESA, not a debit card, and not usable for outside tutors or devices |
| Lindsey Nicole Henry Scholarship (LNH) | OSDE scholarship for students with disabilities and a few other groups | Children from PK3 up on an IEP, plus several foster, military and homeless-school routes | Computed per child from the state aid formula; never above the school's charges; OSDE keeps up to 2.5% | Warrant to the parent, mailed to the school and endorsed over | Not usable at a school OSDE hasn't approved |
| Homeschool tax credit | Refundable Oklahoma income tax credit | Families teaching at home under Oklahoma's homeschool exception | Up to $1,000 per student per tax year | Claimed on the state return for the year you paid | Not a tuition credit, and it excludes internet service and out-of-state trips |
| SGO scholarships (GO for Catholic Schools, OSF and others) | Donor-funded private scholarships | Set by each organization, often need-based | Set by each organization | Usually paid to the school | Not guaranteed; awards depend on what donors give |