Which schools qualify

The federal law doesn't approve or register schools. It works through expenses. A scholarship can pay for costs on the Coverdell list, and those costs have to be tied to a student's enrollment at a public, private or religious school. (Source: §25F(c)(4); §530(b)(3)(A))

School means any school that provides elementary or secondary education, kindergarten through 12th grade, as determined under state law. So the question for your school is simple. Does your state treat you as a K-12 school? (Source: §530(b)(3)(B))

Two more tests sit with the student, not the school. The student has to be eligible to enroll in a public school, and the household has to be within 300% of area median income. CEN checks both. (Source: §25F(c)(2))

States decide whether to join and which SGOs to list. (Source: §25F(g)) Their own laws also shape which schools qualify, because state law defines what counts as a school. Some states have registration, reporting, health and safety or testing rules for private schools.

If your state runs its own voucher, ESA or tax credit program, that program may have its own school rules, such as accreditation or testing. Those rules belong to the state program. They aren't written into the federal credit.

Your state page shows where your state stands and links its own records.

CEN SGO is built only for Christian K-12 schools. A partner school:

• Is a Christ-centered, Gospel-centered K-12 school, Evangelical or Catholic.
• Agrees to CEN's statement of faith.
• Operates as a school under its state's law.
• Is in a state that has joined the federal program, or registers now to be ready when it does.
• Signs CEN's partner agreement and names one contact.

There's no fee to register or take part. Register your school

Treasury expects to treat a home school as a school only where state law treats it as one. Where it does, a scholarship could pay for costs on the list, such as books, supplies, academic tutoring and computer equipment. Where a state puts home education in a separate category that isn't a school, there may be no qualifying expense. (Source: Treasury guidance preview, June 2026; §530(b)(3)(A))

Tennessee includes homeschoolers by statute. (Source: Tennessee Public Chapter 720) Check your own state before you plan on it.

A microschool is judged the same way. If your state recognizes it as a private school, it can qualify. CEN funds scholarships at partner schools, so a Christian microschool that meets CEN's standard can talk to us about joining.

Example. Grace Christian Academy teaches pre-K through 8th grade and is registered as a private school in a state that has joined. Its K-8 students can receive scholarships for tuition and fees. Its pre-K classes can't, because the list covers kindergarten through 12th grade. Grace agrees to CEN's statement of faith, signs the agreement and opens its giving page. (Source: §530(b)(3)(B))

• Check your state's status on the state tracker.
• Have your state registration or charter details ready, whatever your state uses to recognize the school.
• Read CEN's statement of faith with your board.
• Pull your tuition and fee schedule by grade.
• Pick the person who'll be CEN's contact.

• Looking for a federal approval. There isn't one.
• Assuming accreditation is required. Federal law doesn't ask for it, but check your state's rules.
• Counting pre-K. The list starts at kindergarten.
• Waiting for your state to join before registering. Register now so your giving page is ready.
• Promising homeschool families a scholarship before checking state law.