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Should I apply as a business or an individual?

If you have a business with employees and you plan to invoice families for services those employees provide, apply as a business entity. If you are an individual with a business that is licensed in the state of Indiana and do not currently have employees but plan on hiring in the future, apply as a business entity. Individuals who are providing services not in accordance with a business should apply as an individual.  Ask yourself, "Do I work for a business that has an LLC or articles of incorporation or do I provide services under my own license?". If you provide services under your own license, apply as an individual.

Participating Entity Agreement


This agreement outlines the rights and responsibilities of Participating Entities in the ESA program
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Provider Handbook


The Provider Handbook is the official resource for individual providers, business entities, and schools providing educational services to Eligible Students participating in the Indiana Education Scholarship Account Program
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Frequently Asked Questions

What is the difference between Providers and Participating Entities?

Providers are individuals or entities who provide services to students. Participating Entities are providers who have signed up for and been approved to accept payment from ESA accounts for the provision of those services. To become a Participating Entity, a provider must comply with statutory provisions and by following the guidance of this Handbook.

How do I become an Indiana ESA participating entity? Are there any requirements or costs?

Providers wishing to accept payments from scholarship accounts must submit an application to the Treasurer of State’s office.  Each applicant may be asked to provide proof of accreditation, licensure, certification or any other supporting documentation. There are no costs associated with application.

Do schools also need to apply to participate in the program?

Yes, similar to the Choice Scholarship program, qualified schools need to apply to be considered a participating provider in the Indiana ESA program. A qualified school is a nonpublic school accredited by either the state board or a national or regional accreditation agency that is recognized by the state board. Qualified schools who enroll participating students and accept fees from student accounts must administer a statewide assessment, unless otherwise prescribed by the participating student’s IEP, service plan or choice special education plan.

If I am already participating in the Choice Scholarship Program, do I also need to apply to the Indiana ESA Program? What is the difference between the two programs?

Yes. Any non public schools that may already be participating in the Choice Scholarship Program will need to apply to become a participating entity in the Indiana ESA Program.

The Indiana Choice Scholarship can only be used to cover tuition and fees at non-public, voucher-accepting schools, whereas tuition and fees are just one type of qualified expense for an Indiana ESA student.  Any remaining funds after the cost of tuition and fees can be used on any pre-approved educational expenses, such as therapies and services.

Furthermore, instead of using the Indiana ESA funds at a non-public school, parents can instead opt to completely customize their child’s education through the use of tutors, therapies, services, and other pre-approved educational expenses, as long as the parent of the eligible student uses part of the money in the account in the following areas of study: reading, grammar, mathematics, social studies or science, or other area as determined in the student’s IEP, service plan or choice special education plan.

Types of Participating Entities


  • Qualified schools
  • An individual tutor or tutoring agency
  • An individual or entity that provides a service or therapy to a student with a disability as part of their individualized education program or service plan
  • An individual or entity that offers a course or program to an eligible student
  • Entities that provide student assessments

Types of Qualified Expenses


  • Educational services
  • Tuition and fees at an approved non-public school
  • Private tutoring
  • Paraprofessionals or educational aides
  • Services or therapies as prescribed
  • Tuition and fees to attend training programs and camps focusing on vocational, academic, life, independence, or soft job skills.
  • Services contracted for and provided by an approved charter, magnet, public or non-public school, such as individual classes, extracurricular activities, or additional programs, resources, or staffing as part of the student’s IEP or ISP.
  • Fee for service transportation to and from approved provider
  • Fees for certain student assessments and examinations
  • Fees for the management of the Indiana ESA account

For additional information, please send us an email!

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