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Can a corporate donor recommend who may receive scholarships from its donation support?

Yes, a recommendation can be made to allocate donated funds for scholarships to students at a particular private school or schools, but a specific student recommendation is not allowed.

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A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of a donor's recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer's own dependent.

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