Montana Student Scholarship Program (2026 Tax Year)
Innovative Education Programs Tax Credit (IEPTC)
One School, Generations of Faith: St. Patrick's Academy
The Montana Student Scholarship Program offers Montana taxpayers the unique opportunity to redirect their state tax liability to directly fund scholarships for eligible students at STPA. You receive a dollar-for-dollar state tax credit while supporting our mission to provide Whole Person Formation to students who otherwise could not afford a Catholic education. This program is essential to maintaining the accessibility and academic excellence of our unified Academy.
IMPORTANT NOTE: While the Academy is unified, each campus operates as a separate Student Scholarship Organization (SSO) under its own EIN for tax compliance purposes.
Scholarships are administered by the designated Student Scholarship Organizations (SSOs). The schools operate under the following Qualified Education Provider names:
- Holy Spirit Catholic School (East Campus)
- Our Lady of Lourdes Catholic School (West Campus)
- Great Falls Central Catholic High School (High School Campus)
URGENT COMPLIANCE NOTICE: MCA 15-30-3103(1)(j)
This page provides the required public disclosure information for Student Scholarship Organizations (SSOs) operating in Montana.
Information for Donors: The Tax Credit Benefit
RISK DISCLOSURE FOR DONORS
Due to the statewide donation threshold, **not all checks may be processed and certified for the 2026 tax credit.** If the maximum threshold is met before your campus processes your donation, your check will be returned. All donations must be physically **in hand on January 21st** to be processed.
2026 TAX CREDIT DEADLINE
To receive a dollar-for-dollar tax credit on your 2026 Montana state tax bill, your donation form and check must be submitted by: Wednesday, January 21, 2026
- Tax Credit Amount: Montana taxpayers (individuals and businesses) who donate to a state-approved SSO may claim an income tax credit equal to 100% of the donation amount.
- Maximum Credit: The credit is capped at a maximum of $200,000 per year per taxpayer.
- Check Instructions: The check must be made out to St. Patrick's Academy with "Student Scholarship Organization" in the memo line.
- Direct Impact: In compliance with SB 253, the SSO allocates not less than 90% of its annual revenue from donations for scholarships.
Required Public Scholarship Disclosures (MCA 15-30-3103(1)(j))
1. Scholarship Eligibility and Criteria
- Residency: The student must be a Montana resident.
- Age/Grade: The student must be 5 years of age or older on or before September 10 of the year of attendance and has not yet reached 19 years of age.(Per MCA 15-30-3102(3))
- Enrollment: The student must be enrolled or intending to enroll in grades K-12 at St. Patrick's Academy.
- Financial Need: The student must demonstrate financial need. Eligibility is typically based on the family’s Adjusted Gross Income (AGI) not exceeding 300% of the federal poverty guidelines.
2. Detailed Description of Scholarship Application and Award Processes (MCA 15-30-3103(1)(j)(i))
- Application: Families apply directly to the individual campus's Admissions/Development Office for all scholarship types.
- Review: The campus scholarship committee reviews the application for eligibility (residency, age, grade), financial need (for SSO funds), and merit (for internal Academic/Continuing Ed. funds).
- Award: Scholarships are awarded based on demonstrated need/merit and the availability of funds from the campus's SSO pool.
3. Listing of Qualified Education Providers Awarded Scholarships in the Previous Year (MCA 15-30-3103(1)(j)(ii))
The SSO awarded scholarships in the previous school year to students attending the following Qualified Education Providers:
- Holy Spirit Catholic School (East Campus)
- Our Lady of Lourdes Catholic School (West Campus)
- Great Falls Central Catholic High School (High School Campus)
4. Mandatory Prominently Displayed Language (MCA 15-30-3103(1)(j)(iii))
Scholarships from this student scholarship organization may be used at any qualified education provider of the parent's or legal guardian's choice.
Maximum Scholarship Value Per Student
In compliance with MCA 15-30-3103(1)(e), a scholarship may not exceed the per-pupil average of total public school expenditures calculated in 20-9-570.
Maximum Annual Award: Approximately $6,000 per year(or the cost of tuition, whichever is less).
Downloadable Forms and Applications
Below are the essential forms needed for the 2026 tax year donation process and scholarship applications for St. Patrick's Academy.
Scholarship Applications (Apply by Campus)
For all scholarship applications (SSO Need-Based, Academic, and Continuing Education), please contact your campus directly:
Questions or Ready to Apply?
Please contact Kylie Carranza, Director of Stewardship & Advancement, for any questions about tax credit donations.
For scholarship application questions, please contact your **individual campus Admissions/Development Office.**
Email: KCARRANZA@DIOCESEGFB.ORG
Phone: 406-868-4620