Yes! You may recommend anyone who is not your child or dependent. STO4KIDZ selection committee retains discretion regarding all awards. If you have no student preference, you have the option to recommend a private school of your choice. Your tax contribution will then be considered for students attending that school who have completed applications with STO4KIDZ, or you may contribute to STO4KIDZ general funds to be awarded to any qualified student at a private school. The law prohibits parents from swapping tax credit to benefit either taxpayer’s own dependent.