Taxpayers with substantial tax liability may be able to pay tuition for many alternative school students. For such cases, the Legislature should provide a means by which these taxpayers can make payments to nonprofit charitable organizations which act as a conduit to make direct tuition payments and handle recordkeeping. Such organizations may be either existing nonprofit charities or special scholarship organizations that are dedicated exclusively to paying tuition to students who attend alternative schools. As long as these organizations document that 100 percent of each payment is used to fund tuition for students at Michigan alternative schools, the payments should qualify for the tax credit. These organizations may solicit other funding to cover administrative costs.

Such a provision will remove from businesses and individuals the administrative burden of supporting multiple students at multiple schools, thereby improving the accessibility of the UTTC.