Institute for Better Education (IBE)
Institute for Better Education (IBE) is a School Tuition Organization certified by the Arizona Department of Revenue, based in Tucson. It accepts donations under Arizona's individual (original and switcher) and corporate STO credits and awards private school tuition scholarships. It has received about $310.4 million in donations since 1998, and in FY2025 it awarded original individual scholarships to students at 179 different private schools, more than any other STO. It reported scholarships for 4,830 students in FY2025, per the department's March 2026 report.
- Tax-credit scholarship organization
For families
Scholarships pay tuition at qualified Arizona private schools. Apply directly to the STO; many families apply to several STOs and combine awards up to the cost of tuition. A student cannot receive an STO scholarship in the same year the family signs an Arizona ESA contract.
For donors
Arizona taxpayers can give for the original credit (2026 cap $787 single, $1,570 married filing jointly; Form 323) and the switcher credit (2026 cap $784 single, $1,561 married filing jointly; Form 348). Gifts made through April 15, 2027 can count on the 2026 return. Corporations can give through pre-approved corporate credits.
About Institute for Better Education (IBE)
- States served
- Arizona
- Who it serves
- Students attending or enrolling in qualified Arizona private schools.
- Programs
- Arizona Original Individual Tax Credit Scholarship; Arizona Switcher Individual Tax Credit Scholarship; Arizona Low-Income Corporate Tax Credit Scholarship
- Last checked
- Oct 13, 2026
Profile compiled from the organization’s site and official state lists. Each SGO sets its own rules and decides every application.
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