Corporate Champions

Montana’s Tax Credit Programs

Your company can help children at no cost through the Montana Leadership Foundation

  • Under this program (15-30-3111), Corporations, Partnerships, LLCs, Individuals, Estates or Trusts that owe Montana corporate income tax can redirect a portion, or their entire tax obligation (up to $200,000 or $400,000 for Married taxpayers filing jointly) to student scholarship organizations (such as the Montana Leadership Foundation.)
  • The Montana Leadership Foundation then awards K-12 scholarships to students qualifying for the program.
  • Participating corporations and taxpayers redirect funds they must already pay to the state, enabling them to help children attend a school of their choice and attain educational excellence at NO COST to the corporation.

As a result, the program is paving the way for an educated workforce that will greatly contribute to the betterment of our communities.

You can find out more about MLF here. If your company is interested in working with MLF, please contact us.

For more information about the program you can visit the Montana Department of Revenue.

How It Works

Getting Started

The corporation contacts MLF and pledges a contribution amount. MLF confirms there are remaining tax credits available.

Application Submission

The taxpayer provides a contribution to MLF.  MLF completes the application, confirms receipt of the contribution and submits to MT Department of Revenue.

Preapproval

Taxpayers preapproved for the credit will receive a donation receipt with a confirmation number which should be reported on the tax return when claiming the credit.

Tax Credit

Taxpayers take the tax credit of their tax return or may carry forward any unused credit for up to three years.

Program Cap and Tax Designations for the 2026 Fiscal Year

Frequently Asked Questions

Students apply to the Montana Leadership Foundation for a scholarship to attend the private school of their choice. Our program awards scholarships based on three points: qualifying for financial need, prior academic achievement and extracurricular activities that build lifelong leadership skills. Scholarship funds are sent directly to the qualified private school on behalf of the student.

Under this program (15-30-3111), Corporations, Partnerships, LLCs, Individuals, Estates or Trusts that owe Montana corporate income tax can redirect a portion, or their entire tax obligation (up to $200,000 or $400,000 for Married taxpayers filing jointly) to student scholarship organizations (such as the Montana Leadership Foundation.)

MLF then awards K-12 scholarships to students qualifying for the program. The taxpayer will receive a 100% tax credit for every dollar it donates. Participating corporations redirect funds they must already pay to the state, enabling them to help children achieve greater educational excellence at NO COST to the corporation. As a result, the program is paving the way for an educated workforce that will greatly contribute to the betterment of our communities.

Once the taxpayer provides a contribution to Montana Leadership Foundation, we will apply for the credit. Preapproval is immediate and MLF will let you know the finalized details within a business day.

Partnerships and S corporations report the credit on Form PTE, Schedule II. Corporations report the credit on Form CIT, Schedule C. Estates or trusts report the credit on Form FID-3, page 2. Individuals report the credit on the Form 2, Nonrefundable Credits Schedule.

Yes, any unused credit can carry forward for up to three years. *this does not constitute tax advice, please consult with your tax professional.

The choice to be anonymous or have a public-facing contribution is up to each individual company.  

The company headquarters does not need to be domiciled in Montana.  The company simply must have an income tax liability in Montana to be eligible for the redirection.

* This information does not constitute tax advice. Please consult with your tax professional.