States. Forms Scholarship tax credits Scholarship tax credit programs grant individuals and businesses a full or partial credit toward their taxes for donations made to scholarship granting organizations (SGOs; also called school tuition organizations). SGOs use the donations to create scholarships that allow students to attend private schools or out-of-district public schools. These programs currently exist in fourteen states: Alabama, Arizona, Florida, Georgia, Illinois, Iowa, Kansas, Louisiana, Minnesota, New Hampshire, Oklahoma, Pennsylvania, Rhode Island, and Virginia. Vouchers Vouchers help pay for private school tuition, whether secular or religious. Charter schools Charter schools are independent public schools that are exempt from many of the regulations governing public schools. These exemptions grant charter schools some autonomy and flexibility with decision-making, such as teacher contracts, hiring, and curriculum. In return, charter schools are subject to stricter accountability on spending and academic performance. Most states (and the District of Columbia) have charter school laws, though they vary in how charter schools are approved. Magnet schools Magnet schools are public schools that specialize in science, technology, art or other specific areas. Magnet schools are not open to all children; some require a competitive examination. Magnet schools are an example of open enrollment programs, which refer to that allow families to choose public schools other than the ones they are assigned. Homeschooling Home education or homeschooling is education provided at home, provided primarily by a parent or under direct parental control. Informal home education predates public schools, and formal instruction in the home has at times been popular. As public education grew during the 1900s, homeschooling dropped. Since 2000, the number of children educated at home has increased, particularly in the US. Laws relevant to home education differ: in some states, the parent needs to notify the state that the child is to be educated at home, while in others, at least one parent must be a certified teacher and annual progress reports are reviewed by the state. Inter-district enrollment Intra-district open enrollment programs allow school choice within a district, while inter-district open enrollment allows families to choose schools outside the district. To participate in California's District of Choice program, district governing boards declare themselves a District of Choice and set a quota for how many students to accept. School districts cannot discriminate among students, but can limit the number through a lottery system. Education Savings Accounts ESAs allow parents to receive a public funds in