Review a presentation that can provide community groups that are non-profits with an alternative source of funds from the PA DCED through the Educational Improvement Tax Credit Program. EPCAMR shows a great example of how to create your own innovative education program and the process to apply for being placed on DCED's Approved List and eligible for funding from the tax credits.

1. Elevate Your Non-Profit or Community Watershed Group
to an Educational Improvement Organization &
Become Eligible for Funds from
Presented by: Robert E. Hughes, Executive Director
Eastern PA Coalition for Abandoned Mine Reclamation
(EPCAMR)
NGO
Educational Improvement
Organization (EIO)
Approval
PA EITC
Tax
Credit
Eligibility
Photo by Val Vesa on Unsplash

2. PA EITC Program
• The Educational Improvement Tax Credit Program-
• Administered by the PA Department of Community & Economic Development (DCED)
• Tax credits may be awarded to business firms that make contributions to:
• Scholarship Organizations; or
• Educational Improvement Organizations (EIO) contained on an approved list published by
PA DCED
• A non-profit organization must register as a 501 (c)(3) with the IRS
• Show justification to become an eligible, innovative EIO
Photo by Sharon McCutcheon on Unsplash

3. PA EITC Program
• Any businesses that you work with or those who decide to review the list of
approved organizations on the EITC List may receive a tax credit equal to:
•75% of its contribution to an EIO up to a maximum of $750K/yr
• May be increased to 90% of the contribution made, up to a max. of
$750K/yr, if the business firm agrees to provide the same amount of
contribution to your organization for 2 consecutive yrs

4. Guidelines and Process for Applying to the PA DCED
EITC PG in order to get on the Approved List of EIOs
• Your organization must be a non-profit entity exempt from payment of federal income taxes
under Section 501(c)(3) of the IRS Code
• 80% of the annual receipts under the EITC from business firm(s), must be contributed as grants
to:
• public school
• charter school
• private school approved under Section 1376 of the public school code
of 1949 for innovative educational programs that meet the requirements of the Act and guidelines
• Grants may include cash payments to public schools to carry out innovative educational PGs
• May include the costs incurred by an Educational Improvement Organization in providing
innovative educational programs to, or in conjunction with, public schools
• EIOs need to maintain full & accurate records with respect to the receipt of “contributions”
from business firms and expenditure or use of those contributions
• The presentation will go over what qualifies as "contributions" to your organization

5. What Is An Innovative Educational PG?
• An advanced academic or similar PG that is not part of the
regular academic PG of a public school
• Enhance the curriculum or academic PG of the public school
• EPCAMR will provide several examples of our innovative educational PGs
that could be replicated
• Many similar non-traditional, informal, educational PGs are more than likely
already taking place across PA in some format in our AMD impacted coalfield
communities
• Internships could be funded out of these types of contributions to support
your watershed group's organizational capacity
• If you have the ability to supervise such seasonal positions administratively

6. What Can be included in an Innovative Educational PG?
• A. Integrates with the instruction PG of
the public school
• B. Supplements, reconstructs, or
involves a major revision to the
curriculum
• C. Provides a different focus, delivery,
including internet-based & distance
learning technologies, methodology or
skill training
D. Offered separately from the
curriculum
E. Offered before or after school
hours, on weekends, year-round PG or
as an extension of the school year
F. Offered as a Standards-based PG of
instruction that operates outside of the
length & time requirements, but which
meets the min. hours or days of
instruction required by State law

7. • G. Use of specialized instructional
materials, instructors, or instruction
not provided by school
• H. Use of internships & other work-
based learning opportunities for
students that supplements the
curriculum or academic PG of a
student & provides a student with
the opportunity to apply the
knowledge & skills learned
What Can be included in an Innovative Educational PG?
I. Offers instruction or programming that
provides credits/advanced placement at
a 2-year or 4-year college or University
authorized by the DOE
J. Reconfiguring, renovating, or
equipping a facility that is owned by a
public school in order to create a
specialized environment that is integral
& necessary to the operation of an
innovative educational PG

8. Public School Community Watershed Connection
• Public schools participating in an innovative educational PG
• Identify targeted school districts within your respective watersheds
• Meet with the School’s Superintendent, School Board, or Grant
Coordinator within the School District to review the PG
• Request a formal Letter of Support for the innovative education PG
that must be signed by the appropriate official
• EIO may offer more than one innovative education PG
• EIO may offer an innovative educational PG that serves > one school

9. Stipulations EIOs must Follow under the EITC PG
• EIOs have to maintain a list of public schools participating in innovative
educational improvement PGs funded from the contributions
• Records need to be maintained for a period of 3yrs
• You are responsible for supplying a contribution receipt to the business firm(s)
• Receipts, on EIO letterhead, must include the following information:
• Company name
• Amount of contribution
• Date of check
• Date check received
(If a company has multiple entities, each entity should be receipted separately)
• EIO shall use the name by which they have been approved by the PA DCED for
participation in the EITC PG on their receipts.

10. A Walk through the Initial Application Process
• A written narrative description of <5
pages of the innovative educational PGs
offered or taught by your organization
• The description must address the
characteristics of the PG that qualify it as
an innovative educational PG

11. A Walk through the Initial Application Process
• Application must have at least 1letter of support/each public
school:
• a. Agrees to participate in the PG
• b. Affirms that the PG will enhance the curriculum or academic PG of the school;
and
• c. Signed by the appropriate school official
• Superintendent
• For an area vocational technical school, the vocational School Director
• For a charter school, the Chief Administrative/Executive Officer
• For a private alternative educational institution, an alternative, charter, independent
or magnet school, or any other public school with a specialized academic mission, the
Principal or other designated leader

12. Cover Letter to
PA DCED EITC PG

15. PA DCED Review Process Once Submitted
• Applications will be reviewed by the PA DCED
• You SHOULD be notified within 60 days from the date of receipt whether or
not the application has met the requirements of the Act and the Guidelines
• If the PA DCED determines that the application meets the requirements, you will
be included on the PA DCED Approved List of EIOs for the fiscal year in which the
application was received
• You will then be required to report on your accomplishments annually in a PA
DCED format
• This report will enable PA to communicate the benefits of the PG to:
• Governor of PA
• The Legislature
• Citizens of the Commonwealth
• Renewed every 2yrs/fiscal year from July 1st thru June 30th

16. Appendix II

17. Appendix III

19. Appendix V

20. Appendix V

21. Renewal Application Process