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TAX CREDITS
OFFICE OF STATE TAX COMMISSIONER
SFN 28701 (12-2021) Schedule 38-TC

2021
Attach to Form 38
Enter Name of Estate or Trust Federal Employer Identification Number

Important! All taxpayers must read this section. If claiming a credit on line 1, 2, 3, 4, 5, 6a, 7a, 7b, 8, 9a, or 14 of this
schedule, this section must be completed. See "Property tax clearance" in instructions for details.
► Does estate or trust hold a 50 percent or more ownership interest in real property located in
North Dakota? Yes No
If yes, enter name of each North Dakota county in which the estate or trust holds a 50% or more interest in real property:
__________________________________________________________________________________
Attach to Form 38 the completed Property Tax Clearance Record obtained from each county identified above.
For each credit, enter the total credit earned or received by the estate or trust on the applicable line, regardless of
whether a portion of the credit is allocated to the beneficiaries. If a portion of any credit is allocated to the
beneficiaries, report the allocated amount on page 2, line 19b. See separate instructions for more information.
1. Renaissance zone tax credit (Attach Schedule RZ) 1
2. Agricultural commodity processing facility investment tax credit (Attach documentation) 2
3. Seed capital investment tax credit (Attach documentation) 3
4. Biodiesel or green diesel fuel blending tax credit (Attach documentation) 4
5. Biodiesel or green diesel fuel sales equipment tax credit (Attach documentation) 5
6. a. Employer internship program tax credit (Attach documentation) 6a
b. Number of eligible interns employed in 2021 6b
c. Total compensation paid to eligible interns in 2021 6c
7. a. Research expense tax credit (Attach documentation) 7a
b. Research expense tax credit purchased from another taxpayer in 2021 7b
8. Angel fund investment tax credit carryover - only for unused credits attributable to investments
made in angel funds organized and certified before July 1, 2017 (Attach documentation) 8
9. a. Workforce recruitment tax credit (Attach documentation) 9a
b. Number of eligible employees whose 12th
month of employment ended in 2020 tax year 9b
c. Total compensation paid for first 12 months of employ-
ment to eligible employees included on line 9b 9c
10. Geothermal energy device tax credit (only for devices installed on or after January 1, 2009,
and before January 1, 2015):(Attach documentation)
a. Date on which installation of device was completed-
enter as follows: mm/dd/yyyy 10a
b. Amount of unused credit carryover 10b
11. Tax credit for wages paid to a mobilized employee (Attach Schedule ME) 11
12. a. Endowment fund tax credit from Schedule QEC, line 7 (Attach Schedule QEC) 12a
b. Contribution amount from Schedule QEC, line 4 12b
c. Endowment fund tax credit from ND Schedule K-1 (Attach ND Schedule K-1) 12c
d. Contribution amount from ND Schedule K-1 12d
13. Housing incentive fund tax credit carryover (Attach documentation) 13
14. Automation tax credit carryover - only for unused credits carried over from tax years
2016 through 2017 (Attach documentation) 14

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    2021 Schedule 38-TC
    SFN 28701 (12-2021), Page 2

15. Nonprofit private primary school contribution tax credit (Attach documentation)  15
16. Nonprofit private high school contribution tax credit (Attach documentation)     16
17. Nonprofit private college contribution tax credit (Attach documentation)         17
18. Automation tax credit - only for credits attributable to purchases made after
    December 31, 2018 (Attach documentation)                                         18
19. Developmentally disabled/mentally ill employee tax credit (Attach documentation) 19
20. Add lines 1 through 6a, 7a through 9a, 10b through 12a, 12c, and 13 through 19   20
21. a.  Amount of line 20 retained by estate or trust.
       Enter this amount on Form 38, page 1, line 3                                  21a
    b.  Amount of line 20 allocated to the beneficiaries.
        Enter the amount from this line on the beneficiaries'
        Schedule K-1 (Form 38) forms. See instructions for
        completing Schedule K-1 (Form 38)                     21b

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2021 Schedule 38-TC
SFN 28701 (12-2021), Page 2

                                             record from a county, obtain it by using       Unused credit carryover from a prior 
New for 2021!                                the form Property Tax Clearance Record,        tax year. Include on this line an unused 
                                             which is available on the Office of State      credit carried over from a prior tax year.
The law governing the income tax credits     Tax Commissioner’s website.
for contributing to nonprofit private                                                       Any unused credits based on investments 
schools that was in effect for the 2019 and                                                 made in tax years prior to 2011 are no 
2020 tax years was extended to tax years     Disclosure notification                        longer allowed and may not be claimed on 
after 2020. In addition, the percentage of   Upon written request from the chairman         the 2021 tax return.
the tax liability that may be reduced by the of a North Dakota legislative standing 
credit was increased from 25% to 50%.        committee or Legislative Management,           Unused credits based on investments made 
See the instructions to Schedule 38-TC,      the law requires the Office of State Tax       in tax years 2011 through 2020 are allowed 
lines 15 through 17.                         Commissioner to disclose the amount of         on the 2021 return, subject to the annual 
                                             any deduction or credit claimed on a tax       and lifetime limitations—see below.
                                             return. Any other confidential information, 
                                                                                            Annual limit. Of the total credits available 
                                             such as a taxpayer’s name or social 
                                                                                            for use on the 2021 return, including 
General instructions                         security number, may not be disclosed.
                                                                                            unused credit carryovers from tax years 
                                                                                            2011 and after, no more than $50,000 may 
If a fiduciary claims an income tax credit 
                                                                                            be used on the 2021 return.
(other than the credit for income tax paid   Specific line instructions
to another state or local jurisdiction),                                                    Lifetime credit limit. A taxpayer is 
Schedule 38-TC must be completed and         On lines 1 through 19, enter the total         allowed no more than $250,000 in credits 
attached to Form 38.                         credit earned or received by the estate or     based on investments made in tax years 
                                             trust on the applicable line, regardless 
Supporting documentation. If the                                                            2005 and after.
                                             of whether a portion of the credit is 
instructions do not specify an officially-                                                  Attach a copy of the Ag Commodity 
                                             allocated to a beneficiary. If a portion of 
prescribed schedule for a particular credit,                                                Processing Facility Investment 
                                             any credit is allocated to a beneficiary, 
a fiduciary must attach documentation 
                                             also report the allocated amount on            Reporting Form received from the 
to support eligibility for the credit and 
to show how the credit was calculated,       line 21b.                                      certified business.
including the use of an unused credit 
carried over from another tax year. In the 
                                             Line 1 - Renaissance zone credit               Line 3 - Seed capital investment 
case of a credit received from an estate,                                                   credit
trust, partnership, S corporation, or a      Enter on this line credits allowed under the 
limited liability company treated like a     North Dakota Renaissance Zone Program.         If the estate or trust made a qualified 
partnership or S corporation, attach a copy  For more information, see the Renaissance      investment in a business certified for the 
of the North Dakota Schedule K-1.            Zone Act Tax Incentives Guideline and          seed capital investment credit program, 
                                             Schedule RZ. Attach Schedule RZ.               enter the allowable credit on this line. 
                                                                                            The credit is equal to 45% of the total 
Property Tax Clearance                                                                      qualified investments made directly to 
North Dakota Century Code § 57-01-15.1       Line 2 - Ag commodity processsing 
                                                                                            a certified business during the 2021 tax 
provides that, before certain state tax      facility investment credit
                                                                                            year. Include on this line a seed capital 
incentives may be claimed, a taxpayer        If the estate or trust made a qualified 
                                                                                            investment credit from a North Dakota 
must obtain a property tax clearance record  investment in a business certified for the 
                                                                                            Schedule K-1.
from each North Dakota county in which       agricultural commodity processing facility 
the taxpayer holds a 50 percent or more      investment credit program, enter the           If an estate or trust is unable to use all of a 
ownership interest in real property. The     allowable credit on this line.                 credit based on investments made during 
                                                                                            the 2021 tax year, the estate or trust may 
property tax clearance record(s) must be     The credit is equal to 30% of the total 
                                                                                            carry the unused credit amount over to 
attached to the North Dakota tax return      qualified investments made directly to 
                                                                                            subsequent years’ returns for up to 4 tax 
on which the incentive is claimed. Certain   a certified business during the 2021 tax 
                                                                                            years. 
credits on this schedule are subject to this year. Include on this line an agricultural 
requirement. The credits subject to this     commodity processing facility investment       Unused credit carryover from a prior 
requirement are identified in the box at the credit from a North Dakota Schedule K-1.       tax year. Also include on this line an 
top of page 1 of Schedule 38-TC.                                                            unused credit carried over from a prior tax 
                                             If the estate or trust is unable to use all of 
                                                                                            year.
If a fiduciary is claiming any of the        a credit based on investments made during 
specified credits, the fiduciary must        the 2021 tax year, the estate or trust may     Any unused credits based on investments 
complete the property tax clearance section  carry the unused credit amount over to         made in tax years prior to 2017 are no 
at the top of page 1 of Schedule 38-TC. If   subsequent years’ returns for up to 10 tax     longer allowed and may not be claimed on 
required to attach a property tax clearance  years.                                         the 2021 tax return.

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2021 Schedule 38-TC
SFN 28701 (12-2021), Page 3

Unused credits based on investments made or green diesel fuel sales equipment credit
in tax years 2017 through 2020 are allowed from a North Dakota Schedule K-1. Also Line 7 - Research expense credit
on the 2021 return, subject to the annual include on this line an unused credit A tax credit is allowed for conducting
limitation—see below. carried over from tax years 2016 and after. qualified research activity in North Dakota.
The credit is allowed on the excess of
Annual limit. Of the total credits available The unused portion of a 2021 credit may qualified research expenses over a base
for use on the 2021 return, including be carried over to subsequent years’ returns amount. The terms “qualified research
unused credit carryovers from tax years for up to 5 tax years. (This 5-year unused expenses” and “base amount” have the
2017 and after, no more than $112,500 credit carryover period applies to each same meanings as those defined under
may be used on the 2021 return. of the 5 tax years in which the credit is Internal Revenue Code § 41, except that
allowed.)
Attach a copy of the Qualified Seed they do not include research activity or
Capital Business Investment Reporting Lifetime credit limit. No more than sales outside North Dakota. The credit
Form received from the certified $50,000 in total tax credits is allowed for is equal to a percentage of the excess of
business. eligible costs incurred in all tax years. North Dakota qualified research expenses
over the North Dakota base amount for the
tax year. On the first $100,000 of excess
Line 4 - Biodiesel or green diesel Line 6 - Employer internship North Dakota qualified research expenses,
fuel blending credit program credit the percentage is 25%. On excess North
A tax credit is allowed to a North Dakota A tax credit is allowed based on Dakota qualified research expenses over
licensed fuel supplier (wholesaler) business compensation paid to an eligible college $100,000, the percentage is 8%.
that blends biodiesel or green diesel fuel in student hired as an intern under a
North Dakota with a minimum 5% blend qualifying internship program set up in Alternative simplified method. For tax
(“B5”) meeting ASTM specifications. North Dakota. The credit is equal to 10% years beginning on or after January 1,
The credit is equal to 5 cents per gallon of the compensation paid during the tax 2019, a taxpayer may elect to use an
blended. Enter the allowable credit on this year. The credit is allowed for up to 5 alternative simplified method to calculate
line. Include on this line a biodiesel or eligible interns in a tax year. The intern the credit on North Dakota qualified
green diesel fuel blending credit from a must be enrolled in an institution of higher research expenses. This election may be
North Dakota Schedule K-1. Also include education or vocational technical education made regardless of the method used to
on this line an unused credit carried over program in a major field of study closely calculate the federal research credit. A
from tax years 2016 and after. related to the work to be performed and taxpayer may choose between the regular
must be supervised and evaluated by the method and the alternative simplified
The unused portion of a 2021 credit may method each tax year, and the method
employer. The internship must qualify for
be carried over to subsequent years’ returns used for a tax year is binding for that tax
academic credit.
for up to 5 tax years. year. If the alternative simplified method is
Lifetime credit limit. No more than elected, the North Dakota research credit is
$3,000 in total tax credits is allowed for equal to the sum of the following amounts:
Line 5 - Biodiesel or green diesel eligible wages paid in all tax years.
fuel sales equipment credit • 17.5% of the first $100,000 of North
A tax credit is allowed to a North Dakota Line 6a. Enter the allowable credit on Dakota alternative excess research and
licensed fuel seller (retailer) of biodiesel this line. Include on this line an employer development expenses for the year.
or green diesel fuel that adapts or adds internship program credit from a North
equipment to the seller’s facility in North Dakota Schedule K-1. • 5.6% of the North Dakota alternative
excess research and development
Dakota to enable it to sell biodiesel or Line 6b. Enter the number of eligible expenses in excess of $100,000 for the
green diesel with a minimum 2% blend interns employed during the 2021 tax year. year.
(“B2”) meeting ASTM specifications. Disregard this line if the credit is from a
The credit is equal to 10% of the costs to North Dakota Schedule K-1. “North Dakota alternative excess research
adapt or add the qualifying equipment. The and development expenses” means the
credit is allowed in each of 5 tax years, Line 6c. Enter on this line the total amount amount by which qualified research
starting with the tax year in which sales of wages, salaries, or other compensation expenses incurred in North Dakota exceed
of the eligible fuel begin. Eligible costs paid to eligible interns employed during 50% of the average qualified research
incurred before the tax year in which sales the 2021 tax year (as shown on their expenses incurred in North Dakota for the
of the eligible biodiesel fuel begin may 2021 Form W-2s). Disregard this line three tax years preceding the tax year for
be included. Enter the allowable credit on if the credit is from a North Dakota which the credit is being determined.
this line. Include on this line a biodiesel Schedule K-1.

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2021 Schedule 38-TC
SFN 28701 (12-2021), Page 4

If a taxpayer has zero qualified research Enter on this line a carryover of an unused 1. Name of employer.
expenses in any of the three preceding tax angel fund credit that is attributable to an 2. Federal employer identification number
years, the credit is equal to 7.5% of the first investment made in tax years beginning on of employer.
$100,000 of qualified research expenses or after January 1, 2014, but made no later 3. Statement that employer qualifies for
plus 2.4% of qualified research expenses in than June 30, 2017. the workforce recruitment credit based
excess of $100,000. on the employee’s employment.
Lifetime credit limit. For investments
4. Amount of signing bonus, moving
Unused credit. If a taxpayer is unable to made in angel funds on or after January 1,
expense, or non-typical fringe benefit
use the entire credit based on qualified 2013, and before July 1, 2017, a taxpayer
payment.
research during the 2021 tax year, the is allowed no more than $500,000 in total
5. Statement that the payment of the
taxpayer must carry the unused credit back credits attributable to the taxpayer’s own
bonus, moving expenses, or fringe
to the 3 previous tax years’ returns and investments and any credits the taxpayer
benefit may be deductible on the
then forward to subsequent years’ returns receives from a partnership, S corporation,
employee’s North Dakota income tax
for up to 15 tax years. The unused credit or other passthrough entity that invested in
return.
must be carried back to the earliest tax year an angel fund.
first, and then to each succeeding tax year. If a taxpayer is unable to use all of a
credit first allowed in the 2021 tax year,
Election to sell, assign, or transfer Line 9 - Workforce recruitment the taxpayer may carry the unused credit
unused credit. If a taxpayer obtains credit amount over to subsequent years’ returns
certification as a qualified research and A tax credit is allowed to an employer for for up to 5 tax years.
development company, the taxpayer may using extraordinary recruitment methods
elect to sell, assign, or transfer unused to recruit and hire employees for hard-to- Line 9a. Enter the allowable credit on
credits to another taxpayer. For the fill positions in North Dakota. The credit this line. Include on this line a workforce
conditions and procedures, including the is equal to 5% of the compensation paid recruitment credit from a North Dakota
reporting requirements, see N.D.C.C. during the first 12 consecutive months Schedule K-1. Also include an unused
§ 57-38-30.5. Application for certification to the employee hired to fill a hard-to- credit carried over from tax years 2016 and
must be made to the North Dakota fill position. The credit is allowed in the after.
Commerce Department’s Division of first tax year following the tax year in Line 9b. Enter the number of eligible
Economic Development and Finance which the employee completes the 12th employees whose first 12 months of
(EDF). consecutive month of employment. employment ended within the 2020 tax
Line 7a. Enter the allowable credit on To be eligible for the credit, the employer year. Disregard this line if the credit is
this line. Include on this line a research must pay an annual salary that is at from a North Dakota Schedule K-1.
credit from a North Dakota Schedule K-1 least 125% of North Dakota’s average Line 9c. For the eligible employees
and an unused credit carried over from a wage as published by Job Service North included on line 9b, enter the total
prior tax year. Do not include on this line Dakota and must have employed all of the compensation paid during the first 12
any research credit obtained from another following recruitment methods for at least consecutive months of employment.
taxpayer through a sale, assignment, or 6 months to fill a position for which the Disregard this line if the credit is from a
transfer in 2021—report this amount on credit is claimed: North Dakota Schedule K-1.
line 7b.
1. Contracted with a professional recruiter
Line 7b. Enter on this line a research for a fee.
Line 10 - Geothermal energy device
credit obtained from a qualified research 2. Advertised in a professional trade
credit
and development company through a sale, journal, magazine, or other publication
assignment, or transfer in 2021. directed at a particular trade or Complete this line only if (1) a qualifying
profession. geothermal energy device was installed
3. Provided employment information on a on or after January 1, 2009, and before
Line 8 - Angel fund investment January 1, 2015, (2) part or all of the
website for a fee.
credit carryover
4. Offered to pay a signing bonus, moving allowable credit was retained by the
Important! This line is only for an unused expenses, or non-typical fringe benefits. estate or trust, and (3) the estate or trust is
credit attributable to investments made in carrying an unused credit attributable to
angel funds organized and certified before The employer must provide a statement to
the installation over to the 2021 tax year.
July 1, 2017. the employee hired to fill the hard-to-fill
position containing the following:

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2021 Schedule 38-TC
SFN 28701 (12-2021), Page 5

purchases made in 2013 through 2015 tax for the use of a qualifying school, and
Line 11 - Credit for wages paid to a years. the network or organization separately
mobilized employee accounts for the funds on behalf of that
Enter on this line the credit allowed for See the instructions to line 18 for
school. The estate or trust must obtain a
continued payment of compensation to information on the automation income
statement from the network or organization
an employee who is a member of the tax credit program in effect for tax years
that identifies the qualifying school and the
National Guard or Reserve while the 2019 through 2022.
amount contributed to it. If the qualifying
employee is mobilized for federal active school falls into both the primary and
military duty during the tax year. Include high school categories, also see the next
Lines 15 through 17 - Nonprofit
on this line a credit for wages paid to a private school tax credits paragraph.
mobilized employee from a North Dakota
Tax credits are allowed for making
Schedule K-1. For more information, see Schools in both primary and high school
charitable contributions to qualifying categories. If a contribution is made to a
Schedule ME. Attach Schedule ME. nonprofit private primary schools, high qualifying school that provides education
schools, and colleges located in North in one or more grades in both the primary
Dakota. A separate credit is allowed for
Line 12 - Endowment fund credit school category (kindergarten through 8th
each of the three categories of school—
A tax credit is allowed for making a grades) and the high school category (9th
primary school, high school, and college.
contribution to a qualified endowment through 12th grades), a separate credit is
For each category of school, the credit
fund. For more information, see allowed for the portion of the contribution
equals 50% of the contributions made to
Schedule QEC (for filers of Forms 38, 40, designated for use within each school
all eligible schools within the category.
58, and 60). Attach Schedule QEC. category. The estate or trust must obtain
For a list of the eligible schools a statement from the qualifying school
Note: If the estate or trust is carrying or the school network or organization
within each of the three categories of
over an unused endowment fund credit that identifies the qualifying school and
schools, see the table on page 7 of these
from a prior tax year, enter it on the 2021 shows the amount contributed within each
instructions.
Schedule QEC, line 6. category of school. If the estate or trust
For an estate or trust, the rules that apply
Lines 12a and 12b. Enter on these does not obtain a statement, one-half of the
depend on whether the estate or trust
lines the applicable amounts from total contribution will be deemed to have
acquires the credit by making a direct
Schedule QEC. been made to each category of school.
contribution to a qualifying school or by
Lines 12c and 12d. Enter on these lines holding an interest in a passthrough entity Election. An estate or trust may elect, on
an endowment credit and the related that contributed to a qualifying school. A a contribution by contribution basis, to
contribution amount shown on a North passthrough entity means an estate, trust, treat a contribution as having been made
Dakota Schedule K-1 received from a partnership, S corporation, or a limited during the 2021 tax year if it is made on or
partnership, S corporation, estate, or trust. liability company treated like a partnership before the due date, including extensions,
or S corporation. for filing the 2021 Form 38. If this election
is made for any contribution, attach a
Line 13 - Housing incentive fund Acquisition of credit by making a direct statement to the return containing the
credit carryover contribution. If an estate or trust acquires following:
Enter on this line an unused housing a credit by making a direct contribution to
incentive fund credit carried over from tax a qualifying school, the entire credit must 1. A statement indicating that the election
years 2011 through 2016. be allocated to its beneficiaries. Report is being made.
each beneficiary’s share of the allocated 2. Name of qualifying school.
credit on the beneficiary’s North Dakota 3. Date of contribution.
Line 14 - Automation credit Schedule K-1. 4. Amount of contribution.
carryover
To qualify, a contribution must be made Acquisition of credit by holding an
Important! This line only applies to the directly to, or specifically designated for interest in a passthrough entity. If an
automation income tax credit program the exclusive use of, a qualifying school. estate or trust acquires a credit by holding
that was in effect for tax years 2013 an interest in a passthrough entity, the rules
School network or organization. If a
through 2017. that apply depend on whether the estate
contribution is made payable to the account or trust retains the credit or allocates the
Enter on this line an unused automation or fund of a school network or organization credit to its beneficiaries. In the case of a
credit attributable to qualifying purchases that governs or benefits multiple schools, credit received from a passthrough entity,
made in the 2016 and 2017 tax years. the contribution will qualify only if the an estate or trust may retain part or all of
Do not include on this line any unused estate or trust specifically designates it the credit. If the estate or trust allocates
automation credit attributable to qualifying

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2021 Schedule 38-TC
SFN 28701 (12-2021), Page 6

any part of the credit to its beneficiaries,
report each beneficiary’s share of the Line 18 Line 19
allocated credit on the beneficiary’s Automation tax credit Credit for hiring an individual
with a developmental disability or
North Dakota Schedule K-1. If the estate Important! This line only applies to the mental illness
or trust retains any part of the credit, automation income tax credit program
the amount of the credit that the estate in effect for the 2019 through 2022 tax A tax credit is available for employing
or trust may claim within each school years. an individual with a developmental
category is limited to the lesser of the disability or mental illness. To qualify,
following amounts: If the estate or trust qualified for the an employer must apply for and obtain
automation tax credit under N.D.C.C. certification from the North Dakota
• The amount of the credit retained by § 57-38-01.36, enter on this line the Department of Human Services,
the estate or trust. amount of the credit shown on the credit Vocational Rehabilitation Division, that
• 50% of the tax on Form 38, page 1, approval letter issued to the estate or the individual has a severe disability,
line 1. trust by the North Dakota Office of is eligible for the agency’s services,
State Tax Commissioner. Include on and requires customized or supported
• $2,500. this line an automation credit from a employment to become employed. The
Completing lines 15 through 17. Enter North Dakota Schedule K-1. The unused credit is equal to 25% of the wages paid
the credit for each school category on the portion of a 2021 credit may be carried to the individual during the tax year,
applicable line. Include both the portion over to subsequent years’ returns for up up to a maximum credit of $1,500 per
allocated to the beneficiaries and the to 5 tax years. eligible employee. Include on this line
portion retained by the estate or trust. a developmentally disabled/mentally ill
In the case of a credit received from a employee credit from a North Dakota
passthrough entity (on North Dakota Schedule K-1. The total credit amount,
Schedule K-1) that is retained by the including any credit from a North Dakota
estate or trust, only include the amount Schedule K-1, that a taxpayer may claim
of the credit allowed after applying the in a tax year may not exceed 50% of the
limitations. taxpayer’s tax liability before credits.
Attach a copy of the certification letter
from Human Services. A copy of the
letter is not required if the credit is
from a North Dakota Schedule K-1.

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2021 Schedule 38-TC
SFN 28701 (12-2021), Page 7

Qualified nonprofit private schools
(for Schedule 38-TC, lines 15 through 17)
For purposes of the credits on Schedule 38-TC, lines 15 through 17, the following lists the 
qualifying schools in each school category. (Note: These lists are subject to change.)

                 Primary Schools (Grades K through 8)
Anne Carlsen Center (Jamestown)                Our Redeemer’s Christian School (Minot)
Bishop Ryan Catholic School (Minot)            Prairie Learning Education Center (Raleigh)
Brentwood Adventist Christian School           Prairie Voyager Adventist School
 (Bismarck)                                     (Grand Forks)
Cathedral of the Holy Spirit Elementary School Red River Adventist Elementary School 
 (Bismarck)                                     (Fargo)
Children’s Montessori Center (Fargo)           School of the Holy Family (Mandan)
Christ the King Catholic Montessori School     Shanley High-Sullivan Middle School (Fargo)
  (Mandan)                                     Shiloh Christian School (Bismarck)
Dakota Memorial School (Minot)                 SonShine Elementary (Minot)
Dakota Montessori School (Fargo)               St Alphonsus Elementary School (Langdon)
Forest River School (Fordville)                St Anne Elementary School (Bismarck)
Grace Lutheran Elementary School (Fargo)       St Ann’s Catholic School (Belcourt)
Grand Forks Montessori Academy                 St Bernard Mission School (Fort Yates)
 (Grand Forks)                                 St Catherine Elementary School (Valley City)
Hillcrest SDA School (Jamestown)               St John’s Academy (Jamestown)
Holy Family – St. Mary’s Elementary School     St John’s Elementary School (Wahpeton)
 (Grand Forks)                                 St Joseph Elementary School (Mandan)
Holy Spirit Elementary School (Fargo)          St Joseph Elementary School (Devils Lake)
Hope Christian Academy (Dickinson)             St Joseph’s Elementary School (Williston)
Invitation Hill Adventist School (Dickinson)   St Mary’s Academy (Bismarck)
Johnson Corners Christian Academy              St Mary’s Elementary School (Bismarck)
 (Watford City)                                St Michael’s Elementary School (Grand Forks)
Little Flower Elementary School (Rugby)        The Innovation School (Bismarck)
Martin Luther School (Bismarck)                Trinity Elementary East School (Dickinson)
Nativity Elementary School (Fargo)             Trinity Elementary North School (Dickinson)
New Testament Baptist Christian School         Trinity Elementary School (West Fargo)
 (Larimore)                                    Trinity Elementary West School (Dickinson)
Oak Grove Lutheran Elementary School           Trinity Jr/High School (Dickinson)
 (Fargo)                                       Victory Christian School (Jamestown)
                                               Williston Trinity Christian School (Williston)

                 High Schools (Grades 9 through 12)
Anne Carlsen Center (Jamestown)                Oak Grove Lutheran Middle/High School
Bishop Ryan Catholic School (Minot)              (Fargo)
Dakota Adventist Academy (Bismarck)            Our Redeemer’s Christian School (Minot)
Dakota Memorial School (Minot)                 Prairie Learning Education Center (Raleigh)
Hope Christian Academy (Dickinson)             School of the Holy Family (Mandan)
Johnson Corners Christian Academy              Shanley High-Sullivan Middle School
  (Watford City)                                 (Fargo)
New Testament Baptist Christian School         Shiloh Christian School (Bismarck)
  (Larimore)                                   St Mary’s Central High School (Bismarck)
                                               Trinity Jr/High School (Dickinson)
                                               Williston Trinity Christian School (Williston)

                 Colleges (Education above 12th grade)
Jamestown College (Jamestown)                  United Tribes Technical College (Bismarck) 
Trinity Bible College (Ellendale)              University of Mary (Bismarck)
Turtle Mountain Community College              ND Independent College Fund (Bismarck)
 (Belcourt)

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