Philosophy & Objectives


The Institute for Better Education (IBE) is a 501(c)(3) nonprofit and nonpartisan organization. We are committed to removing any financial obstacles that stand in a family’s way of providing K-12 education for their children and their unique needs. IBE accomplishes this through the Arizona private school tax credit program. We believe parents are the best resource a child has when determining which school will be the perfect fit for their child. Parents have been able to turn to the Institute for Better Education since 1998 if the right school to fit their child’s needs is not within their financial reach. IBE is honored to play a part in making a real difference in the lives of Arizona children.


The following information comes directly from the Institute for Better Education- Board of Trustees Policy Manual. This document spells out why IBE exists, for whom it exists, and at what cost to accomplish those ends. The purpose of the Institute for Better Education (IBE), a state of Arizona authorized School Tuition Organization (STO), is to honor God by administering all Arizona State Private School Tax Credit programs, at a cost of not more than 8% of all tax credit donations made to IBE.

  1. Scholarship Programs will be established to support every Private School Tax Credit program that Arizona votes into law. To date, there are four.
    • Original Individual: Donations made by individuals on behalf of a school or a student attending a school.
    • PLUS/Switcher: Donations made by individuals on behalf of a school or a student meeting state mandated eligibility criteria.
    • Corporate, scholarships for Low Income children: Donations made by corporations on behalf of a school or on behalf of IBE’s Financial Need Fund.
    • Corporate, scholarships for Disabled or Displaced students: Donations made by corporations on behalf of students who have an established IEP, MET or 504 standing with the state of Arizona, OR, students who are now or have ever been, in the Arizona Foster Care system.
  2. Build public awareness of the tax credit scholarship programs through training and promotional materials, advertising, and community presentations.
  3. Health of IBE is demonstrated by the following: maintain a positive public perception; communicate news and laws that impact the tax credit scholarship program; and compare favorably with other STOs based on the annual report from the AZ Department of Revenue.