Article: 50476

Overview 

North Dakota offers a state income tax credit to individuals who make qualifying contributions to nonprofit private primary, secondary, or postsecondary schools located in the state. To claim the credit, you must complete the Nonprofit Private School Tax Credit form, which corresponds to Schedule ND-1PSC. 

Who Can Claim This Credit? 

You may claim this credit if: 

• You made a monetary contribution during the tax year to: 

• A qualified nonprofit private primary or secondary school, or 

• A qualified nonprofit private college or university, and 

• The institution is in North Dakota, and 

• The institution is exempt from federal income tax under IRC §501(c)(3). 

Note: The credit is nonrefundable but may be carried forward for up to 3 years if it exceeds your tax liability. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form. 

3. In the dropdown menu, select North Dakota. 

4. Click on the Supplemental tab. 

5. Select Nonprofit Private School Tax Credit to open the screen. 

6. Enter all required information.  

7. Click Save once complete. 

Additional Resources 

For further guidance, see: 2024 North Dakota Schedule ND-1PSC – Nonprofit Private School Tax Credit (PDF)