The Foundation for Jewish Day Schools, created by the Jewish Federation of Greater Philadelphia in partnership with the regional Jewish day schools, is an IRS-recognized 501(c)(3) non-profit organization, whose mission is to provide needs-based school scholarships, with an expanded opportunity to support enhanced curriculum content for public school students.
Businesses & Individual Taxpayers Can Participate in this Program
By participating in the Commonwealth of Pennsylvania’s Educational Improvement Tax Credit (EITC) program, businesses and individuals will not only know where their tax dollars are going and receive up to 90% state tax credit, they will also decide how they are being spent, all while supporting Jewish education in our community.
Individuals and business owners can participate in any or all of four distinct tax credit programs that support education.
Three of the programs, EITC (SO), Pre-K (PKSO) and OSTC provide needs-based scholarships to lower and moderate-income families which the Foundation directs to support students attending Jewish day schools and preschools:
EITC (SO) – Education Improvement Tax Credit for grades K-12
Pre-K (PKSO) – Pre-K Education Improvement Tax Credit program for Pre-K programs
OSTC – Opportunity Scholarship Tax Credit for grades K-12
The fourth program, EIO (Education Improvement Organization) supports enhanced curriculum content provided to public school students, such as programs provided through the Youth Symposium on the Holocaust & the Mordecai Anielewicz Creative Arts Competition (Gratz College sponsored programs), several immigrant and tolerance focused programs sponsored by the Weitzman National Museum of American Jewish History, Holocaust education hosted by the Philadelphia Holocaust Remembrance Foundation, National Council on Synagogue Youth and career oriented programs provided by JEVS Human Services.
How the Program Works
Find all necessary forms here: EITC Forms and Instructions
Businesses that pay taxes to the Commonwealth complete a simple online application to participate in one or more of four educational tax credit programs. Upon approval, the taxpayer can receive a credit for between 75% – 100% of their Pennsylvania state tax liability (taxes owed) for up to $1.887 million by making contributions to the Foundation. Notes: 1) 2 year commitment, at a 90% tax credit each year are preferred, and 2) There is no minimum Pennsylvania annual tax liability or tax credit required of a business participant.
For businesses seeking to submit an application, please adhere to these dates. If submission is made just one day earlier, the application will be denied as the state will read it as applying for the previous year and those funds have already been spoken for:
May 15, 2025 as a renewing participant (either the 1st year of a new 2 year commitment or the 2nd year of an existing 2 year commitment). Participation in the program must be continuous in order to submit your application on May 15th.
July 1, 2025 as a new participant – also if your business is returning from a hiatus in participation. If you submit any time after July 1, you will most likely not be approved this year as the last of the funds are usually distributed to July 1 applicants.
Click here for all necessary forms including resources for your Online Application and required documents by the foundation for jewish day schools when making your contribution
All contributions submitted to the Foundation must also be accompanied by a copy of the DCED approval letter.
It is a recent change in the law that allows individual PA taxpayers to participate in Pennsylvania’s EITC program. Pennsylvania has expanded the definition of a business to include a Special Purpose Entity (SPE). The sole and only purpose for an SPE to exist is for individuals’ PA personal tax liabilities to flow through it so these individuals can participate in the EITC program. An individual must become a member of an SPE in order to use their personal tax liability for EITC program participation, and it is the SPE which makes the actual application to the state.
To make it easy for those individuals interested in supporting the Foundation, which supports Jewish pre and day schools in the Philadelphia area, a Special Purpose Entity has been created on behalf of the Foundation called Pennsylvania Education Partnership, LLC. PEPLLC will provide guidance on this process for those contributing a minimum of approximately $6,000. Those participating at a lower amount will need to consult a professional to create an SPE.
Who qualifies to participate as an individual? This means W-2s, consultants, shareholders, partners or members of large firms, and some retiree,…most anyone can use their PA personal taxes to secure a state tax credit and federal charitable tax deduction.
For anyone interested in participating in the EITC program using their personal tax liability, more information can be found here, or please contact Gwen Horowitz at Gwen@paeitc.com.
NOTE: Those who pay business taxes to PA are defacto eligible and do not need a Special Purpose Entity. They should apply to the state using their business entity as indicated above. LLC, LP, S-corp, C-corp and Partnerships are approved entities by the state. Sole proprietors are not approved entities for the purposes of the EITC program and these individuals will need to engage with an SPE (PEP if they would like) or form their own LLC in order to participate in the EITC program.
Click here for more information about each school.
DAY SCHOOLS
Abrams Hebrew Academy
Jack M. Barrack Hebrew Academy
Caskey Torah Academy of Greater Philadelphia
Cheder Chabad of Philadelphia
Kohelet Yeshiva
Kosloff Torah Academy High School for Girls
The Mesivta High School of Greater Philadelphia
OROT
Perelman Jewish Day School
Politz Hebrew Academy
Talmudical Yeshiva of Philadelphia
Yeshiva Ketana
PRE-K SCHOOLS
Abrams Hebrew Academy
Ann Newman Preschool and Infant Center at Temple Sinai
Beth Sholom Infant Center & Preschool
Beth Tikvah B’nai Jeshurun Early Childhood Center
Caskey Torah Academy of Greater Philadelphia
Center City Jewish Preschool
Chabad of the Main Line
Cheder Chabad of Philadelphia
Congregation Adath Jeshurun Preschool and Infant Center
Congregation Beth Solomon
Early Childhood Learning Center at Adath Israel
ECE Center at Congregation Or Ami
Etta Natalie Rosenblatt Preschool at Temple Sholom in Broomall
Gan Chabad
Har Zion Temple
Kaiserman JCC/Robert J. Wilf Preschool and Kindergarten
Kesher Israel Preschool/Kindergarten
Kol Emet
Main Line Reform Temple School for Early Childhood Education
Perelman Jewish Day School Junior Kindergarten (Pre-K)
Richard E. Rudolph Jr. Preschool and Infant Center at Reform Congregation Keneseth Israel
School of Early Learning at Old York Road Temple-Beth Am
Shir Ami Early Learning Center
Temple Beth Zion Beth Israel Early Childhood School
Temple Beth Hillel-Beth El Early Childhood Center
Small Wonders at Temple Judea
Torah Academy of Bucks County
NOTE: Parents interested in seeking access to these EITC/OSTC scholarship funds for their child/ren must complete an application with FACTS, a third party vendor which will determine eligibility. Parents should connect with their child/ren’s school(s) for access to the application link. Once eligibility determination is made for all students, schools will be able to determine what, if any of these funds can be assigned to students. The schools are responsible for making these awards within parameters required by the state and the Foundation for Jewish Day Schools. The timing of the award information is at the discretion of the school.
THE DIFFERENCE WE HAVE MADE THIS YEAR
Thanks to the EITC program, and the generosity of business and individual donors, for the 2024-2025 school year, the Foundation has awarded well over $13.9 million in needs-based scholarships to nearly 1,200 K-12 and pre-k students from low- to moderate-income homes which attend a Greater Philadelphia Jewish day school and preschools.
If you have any questions regarding the EITC program, please call 215.832.0525 or email fjds@jewishphilly.org.