ESA Eligible Expenses

What your ESA can (and can't) pay for

The Golden Rule

Tuition comes first.

If your child's tuition equals or exceeds your ESA amount (like at ISP), your entire ESA goes to tuition. You won't have leftover funds for other expenses.

If tuition is less than your ESA, you can use remaining funds for other eligible expenses.

What ESA CAN Pay For

Tuition & Fees

Expense	Eligible?	Notes
Private school tuition	✅ Yes	Primary use of ESA funds
Enrollment/registration fees	✅ Yes	Charged by the school
Activity fees	✅ Yes	School-sponsored activities
Online education programs	✅ Yes	Must be accredited

Learning Materials

Expense	Eligible?	Notes
Textbooks	✅ Yes	Required for courses
Curriculum materials	✅ Yes	Grade-level or subject-specific
Educational software	✅ Yes	Used for specific courses

Academic Support

Expense	Eligible?	Notes
Tutoring	✅ Yes	Must be licensed provider
Educational therapy	✅ Yes	Cognitive skills training
Services for students with disabilities	✅ Yes	From accredited providers
Paraprofessional support	✅ Yes	Trained per state law

Testing

Expense	Eligible?	Notes
Standardized tests	✅ Yes	ISASP, etc.
AP exams	✅ Yes	Advanced Placement
ACT/SAT	✅ Yes	College admission tests
Other admissions exams	✅ Yes	College or credentialing

What ESA CANNOT Pay For

Athletics & Activities (Outside School)

Expense	Eligible?	Why Not
Athletic training	❌ No	Not educational
Club/travel team fees	❌ No	Not school-provided
Sports equipment	❌ No	Personal item
Gym memberships	❌ No	Not educational

Personal Items

Expense	Eligible?	Why Not
School uniforms	❌ No	Clothing is excluded
Gym clothes	❌ No	Clothing is excluded
Everyday clothing	❌ No	Personal item

Consumables & Supplies

Expense	Eligible?	Why Not
Paper, notebooks	❌ No	Disposable supplies excluded
Pencils, pens	❌ No	Disposable supplies excluded
Art supplies	❌ No	Consumable items
Backpacks	❌ No	Personal item

Food & Transportation

Expense	Eligible?	Why Not
Lunch/meals	❌ No	Food excluded
Snacks	❌ No	Food excluded
Bus/transportation	❌ No	Logistics excluded
Field trip transportation	❌ No	Travel excluded
Sports travel	❌ No	Extracurricular travel

Quick Reference Chart

Category	Eligible	Not Eligible
School Costs	Tuition, registration, activity fees	Transportation, meals
Learning Tools	Textbooks, software, curriculum	Pens, pencils, paper, notebooks
Student Support	Tutoring, therapy, paraprofessionals	Clothing, uniforms
Testing	Standardized tests, AP, ACT/SAT	—
Athletics	—	Training, equipment, club fees

For ISP Families

Once ISP is approved as an ESA provider, here's what to expect:

What ESA Would Cover at ISP

ISP Expense	ESA Coverage
Tuition ($7,988)	Designed to match ESA amount
Registration fees	Included in tuition
TimeBack platform access	Included in tuition
Required testing (ISASP)	Eligible expense

What You'd Pay Separately

Expense	Why Not ESA
Personal sports equipment	Personal items
Travel to training facilities	Transportation
Competition/tournament fees	Extracurricular

Our goal: ISP's tuition is designed to match the ESA amount, so families pay nothing out of pocket for tuition once we're approved.

How to Check if Something is Eligible

Is it educational? Must relate directly to learning
Is it consumable? Paper, pens, food = NO
Is it clothing? Any clothing = NO
Is it transportation? Any travel = NO
Is it athletic training? Sports-specific = NO

When in doubt: Contact Iowa DOE or check the official eligible expenses list at educate.iowa.gov.

Common Mistakes to Avoid

Mistake	Why It's a Problem
Assuming athletics are covered	Training is never ESA-eligible
Buying school supplies with ESA	Consumables are excluded
Not paying tuition first	Tuition must be paid before other expenses
Using ESA for non-approved vendors	Vendor must be in Odyssey marketplace