Children in a Jewish day school classroom

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, 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 pre-schools:

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, a JCRC sponsored program; several immigrant and tolerance focused programs sponsored by the National Museum of American Jewish History, and career oriented programs provided by JEVS Human Services.

How the Program Works

Find all necessary forms here: EITC Forms and Instructions

Information for Businesses

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 17, 2021 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 17th.

July 1, 2021 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.

Helpful Forms When Making Your Online Application

How to Apply Step-by-Step

Online Application Preparation Form

Apply for EITC/PKSO/OSTC/EIO

Documents Required by the Foundation for Jewish Day Schools When Making Your Contribution

K-12 EITC (SO) Donation Data Confirmation Form

K-12 OSTC (OSTC) Donation Data Confirmation Form

Pre-K (PKSO) Donation Data Confirmation Form

EIO Donation Data Confirmation Form

All contributions submitted to the Foundation must also be accompanied by a copy of the DCED approval letter.

Information for Individuals

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.

View Participating Schools

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

Mesivta Yesodei Yisroel

OROT

Perelman Jewish Day School

Politz Hebrew Academy

Talmudical Yeshiva of Philadelphia

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 Garden School at Lubavitch of Montgomery County

Chabad of the Main Line

Cheder Chabad of Philadelphia

Congregation Adath Jeshurun Preschool and Infant Center

Congregation Beth Solomon

Congregations of Shaare Shamayim Preschool and Kindergarten

Early Childhood Learning Center at Adath Israel

ECE Center at Congregation Or Ami

Etta Natalie Rosenblatt Preschool at Temple Sholom in Broomall

Federation Early Learning Services (FELS)

Gan Chabad

Germantown Jewish Centre

Har Zion Temple

Judy Sare Preschool at Congregation Tifereth Israel

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

Society Hill Synagogue Playschool

Temple Beth Zion Beth Israel Early Childhood School

Temple Beth Hillel-Beth El Early Childhood Center

Small Wonders at Temple Judea

Tiferet Bet Israel

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 2020-2021 school year, the Foundation has awarded well over $9.7 million in needs-based scholarships to almost 1,000 K-12 students from low- to moderate-income homes to attend a Greater Philadelphia Jewish day school, and almost $750,000 to over 205 pre-K students.

If you have any questions regarding the EITC program, please contact Ellen Horowitz Matz, Director, Education Tax Credit Programs, at 215.832.0525 or ematz@jewishphilly.org.