North Dakota Nonprofit Private School Tax Credits for Individuals

Nonprofit Private School Tax Credits for Individuals
Schedule ND-1PSC - Nonprofit Private School Tax Credits For Individuals (2023)
NONPROFIT PRIVATE SCHOOL
TAX CREDITS FOR INDIVIDUALS

Schedule ND-1PSC

OFFICE OF STATE TAX COMMISSIONER

2023

SFN 28741 (2-2024)

Attach to Form ND-1
Your Social Security Number

Taxpayer's Name As Shown On Return

Part 1 Nonprofit private primary school credit
1. List each qualified nonprofit private primary school and the total amount contributed to the school.
(a) Qualified Primary School



(b) City

(c) Amount Contributed

Attach a copy of a letter or other document from the school, or a copy of the front
and back of the canceled check(s), to support your contribution(s). See instructions
for other documentation that may be required.

2. Total contributions made directly to qualified primary schools. Add amounts in column (c) of line 1

2

3. Credit on direct contributions. Multiply line 2 by 50% (.50)

3

4. Nonprofit private primary school credit from North Dakota Schedule K-1
(Attach copy of North Dakota Schedule K-1)

4

5. Add lines 3 and 4

5

6. Enter tax amount from Form ND-1, line 20

6

7. Multiply line 6 by 50% (.50)

7

8. Maximum primary school credit allowed

8

9. Nonprofit private primary school credit. Enter smaller of line 5, line 7 or line 8.
Enter the amount from this line on Schedule ND-1TC, line 18

9

2,500

Part 2 Nonprofit private high school tax credit
10. List each qualified nonprofit private high school and the total amount contributed to the school.
(a) Qualified High School



(b) City

(c) Amount Contributed

Attach a copy of a letter or other document from the school, or a copy of the front
and back of the canceled check(s), to support your contribution(s). See instructions
for other documentation that may be required.

11. Total contributions made directly to qualified high schools. Add amounts in column (c) of line 10

11

12. Credit on direct contributions. Multiply line 11 by 50% (.50)

12

13. Nonprofit private high school credit from North Dakota Schedule K-1
(Attach copy of North Dakota Schedule K-1)

13

14. Add lines 12 and 13

14

15. Enter tax amount from Form ND-1, line 20

15

16. Multiply line 15 by 50% (.50)

16

17. Maximum high school credit allowed

17

18. Nonprofit private high school credit. Enter smaller of line 14, line 16 or line 17.
Enter the amount from this line on Schedule ND-1TC, line 19

18

2,500

2023 Schedule ND-1PSC
SFN 28741 (2-2024), Page 2
Part 3 Nonprofit private college credit
19. List each qualified nonprofit private college and the total amount contributed to the college.

(a) Qualified College



(b) City

(c) Amount Contributed

Attach a copy of a letter or other document from the school, or a copy of the front
and back of the canceled check(s), to support your contribution(s). See instructions
for other documentation that may be required.

20. Total contributions made directly to qualified colleges. Add amounts in column (c) of line 19

20

21. Credit on direct contributions. Multiply line 20 by 50% (.50)

21

22. College credit from North Dakota Schedule K-1
(Attach copy of North Dakota Schedule K-1)

22

23. Add lines 21 and 22

23

24. Enter tax amount from Form ND-1, line 20

24

25. Multiply line 24 by 50% (.50)

25

26. Maximum college credit allowed

26

27. Nonprofit private college credit. Enter smaller of line 23, line 25 or line 26.
Enter the amount from this line on Schedule ND-1TC, line 20

27

Instructions

Tax credits are allowed for making
charitable contributions to qualifying
nonprofit private primary schools, high
schools, and colleges located in North
Dakota.
A separate credit is allowed for each
of the three categories of school—
primary school, high school, and
college. A taxpayer can qualify for any
or all three of the credits by making
separate contributions to qualifying
schools within one or more of the
school categories. The maximum
credit allowed in each school category
is limited to $2,500 per tax year. If
the allowable credit exceeds your tax
liability, the excess is not allowed in
any other tax year.
For a list of the eligible schools
within each of the three categories
of schools, see the table on page 3.
To qualify, a contribution must be
made directly to, or specifically
designated for the exclusive use of,
a qualifying school. The contribution
must qualify as a charitable purposes
contribution for federal income

tax under Internal Revenue Code
section 170. Payments for tuition or to
athletic booster, PTO or other groups
do not qualify even if they benefit the
school in some manner.
School network or organization.
If a contribution is made payable
to the account or fund of a school
network or organization that governs
or benefits multiple schools, the
contribution will qualify only if you
specifically designate it for the use of
a qualifying school, and the network
or organization separately accounts
for the funds on behalf of that school.
You must obtain a statement from the
network or organization that identifies
the qualifying school and the amount
contributed to it. If the qualifying
school falls into both the primary
school and high school categories, also
see the next paragraph.
Schools in the primary school and
high school categories. Certain
qualifying schools provide education
in one or more grades in both the
primary school category (K through

2,500

8th grade) and the high school
category (9th through 12th grades). If
you contribute to one of these schools,
you must obtain and attach to your
return a statement from the school
that identifies the qualifying school and
shows the portion of the contribution
allocated to each category of school. If
you do not attach a statement, onehalf of the total contribution will be
deemed to have been allocated to each
category.
Election. You may elect, on a
contribution by contribution basis,
to treat a contribution made in the
2024 tax year as having been made
in the 2023 tax year if you made the
contribution on or before the due date,
including extensions, for filing the
2023 Form ND‑1. You must attach a
statement to your return containing
the following:
1. A statement that the election is
being made.
2. Name of qualifying school.
3. Date of contribution.
4. Amount of contribution.

2023 Schedule ND-1PSC
SFN 28741 (2-2024), Page 3
Qualified nonprofit private schools
The following lists identify the qualifying schools in each school category.
(Note: These lists are subject to change.)
Primary Schools (Grades K through 8)
Anne Carlsen Center (Jamestown)
Bishop Ryan Catholic School (Minot)
Brentwood Adventist Christian School	
(Bismarck)
Capstone Classical Academy (Fargo)
Cathedral of the Holy Spirit Elementary
School (Bismarck)
Christ the King Catholic Montessori School
(Mandan)
Dakota Memorial School (Minot)
Dakota Montessori School (Fargo)
Forest River School (Fordville)
Full Circle Academy (Fargo)
Grace Lutheran Elementary School (Fargo)
Hillcrest SDA School (Jamestown)
Holy Family – St. Mary’s Elementary
School (Grand Forks)
Holy Spirit Elementary School (Fargo)
Hope Christian Academy (Dickinson)
Invitation Hill Adventist School 	
(Dickinson)
Johnson Corners Christian Academy
	 (Watford City)
Little Flower Elementary School (Rugby)
Martin Luther School (Bismarck)
Nativity Elementary School (Fargo)
New Testament Baptist Christian School
(Larimore)
Oak Grove Lutheran Elementary School
	 (Fargo)
Our Redeemer’s Christian School
	 (Minot)
Prairie Learning Education Center
	 (Raleigh)
Prairie Voyager Adventist School
(Grand Forks)

School of the Holy Family (Mandan)
Shanley High-Sullivan Middle School
	 (Fargo)
SonShine Elementary (Minot)
Shiloh Christian School (Bismarck)
St. Alphonsus Elementary School
	(Langdon)
St. Anne Elementary School (Bismarck)
St. Ann’s Catholic School (Belcourt)
St. Bernard Mission School
	 (Fort Yates)
St. Catherine Elementary School
	 (Valley City)
St. John’s Academy (Jamestown)
St. John’s Elementary School (Wahpeton)
St. Joseph Elementary School (Mandan)
St. Joseph Elementary School
	 (Devils Lake)
St. Joseph’s Elementary School (Williston)
St. Mary’s Academy (Bismarck)
St. Mary’s Elementary School (Bismarck)
St. Michael’s Elementary School
	 (Grand Forks)
St. Monica’s Montessori (Fargo)
The Innovation School (Bismarck)
Trinity Elementary East School
	(Dickinson)
Trinity Elementary North School
	(Dickinson)
Trinity Elementaryy School (West Fargo)
Trinity Elementary West School
	(Dickinson)
Trinity Jr/High School (Dickinson)
Valley City Christian School (Valley City)
Victory Christian School (Jamestown)
Williston Trinity Christian School
	(Williston)

High Schools (Grades 9 through 12)
Anne Carlsen Center (Jamestown)
Bishop Ryan Catholic School (Minot)
Dakota Adventist Academy
	(Bismarck)
Dakota Memorial School (Minot)
Hope Christian Academy (Dickinson)
Johnson Corners Christian Academy
	 (Watford City)
New Testament Baptist Christian
	 School (Larimore)
Oak Grove Lutheran Middle/High
School (Fargo)

Our Redeemer’s Christian School
	 (Minot)
Prairie Learning Education Center
	 (Raleigh)
School of the Holy Family (Mandan)
Shanley High-Sullivan Middle School
	 (Fargo)
Shiloh Christian School (Bismarck)
St Mary’s Central High School
	(Bismarck)
Trinity Jr/High School (Dickinson)
Williston Trinity Christian School
	(Williston)

Colleges (Education above 12th grade)
Jamestown College (Jamestown)
Trinity Bible College (Ellendale)
Turtle Mountain Community College
	(Belcourt)

United Tribes Technical College
	(Bismarck)
University of Mary (Bismarck)
ND Independent College Fund
	(Bismarck)