Step Up For Students is a state-approved nonprofit scholarship funding organization that helps administer two scholarships for Florida schoolchildren: the Florida Tax Credit Scholarship Program (FTC) for low-income families and the Gardiner Scholarship (PLSA) for children with certain special needs.

The FTC scholarship program was created to benefit children whose educational options are limited by household income. The scholarships are not tied to the performance of public schools nor the students who receive them.