Last verified: October 2026. Program rules change; confirm with the agency named on each page.
What does OSDE check before approving a school for LNH?
OSDE checks that the school meets State Board accreditation requirements, provides services or accommodations for students with disabilities, is fiscally sound, follows federal antidiscrimination law and state health and safety rules, employs qualified teachers and is academically accountable to parents.
How does a school show fiscal soundness?
OSDE accepts one year of operation, a CPA statement, or a surety bond or letter of credit.
What does an approved school file each year?
An annual Private School Compliance Affidavit, an itemized annual statement for each scholarship student and quarterly invoices with detailed daily attendance; contracts for tutoring, therapy or aides go with the statement.
Who handles school applications?
OSDE lists its LNH project manager as the contact for private schools at (405) 521-4876; the application must be signed by the superintendent, headmaster or principal.
How do the state programs differ for a school?
| Program | What it is | Who | Amount | How it is paid | What it is not |
|---|---|---|---|---|---|
| Parental Choice Tax Credit (PCTC) | Refundable state income tax credit | Oklahoma students age 4 (pre-K) through grade 12 at an accredited private school; no income ceiling | $5,000-$7,500 per student by household income, capped at tuition and fees | State check mailed to the school, endorsed by the parent | Not a voucher, not an ESA, and not money you can spend on outside services |
| Lindsey Nicole Henry Scholarship (LNH) | State scholarship for students with disabilities and certain other groups | PK3-12 students with an IEP or IDEA eligibility, plus military PCS, foster, adopted, OJA and homeless-school students | Formula based on state aid factors and grade/disability weights, capped at tuition and fees | Warrant to the parent mailed to the school | Not available at schools OSDE has not approved |
| Homeschool tax credit | Refundable state income tax credit | Students educated at home under Oklahoma's other-means-of-education exception | Up to $1,000 per student | Claimed on your Oklahoma income tax return | Not a credit for private school tuition |
| Tax-credit scholarships (SGO) | Private scholarship funded by donors who get a state credit | Set by each scholarship granting organization, often lower-income families | Varies by organization | Paid by the organization, usually to the school | Not an entitlement; awards depend on donations |