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.