School choice is a term or label given to a wide array of programs offering students and their families alternatives to publicly provided schools, to which students are generally assigned by the location of their family residence. In the United States, the most common—both by number of programs and by number of participating students—school choice programs are scholarship tax credit programs, which allow individuals or corporations to receive tax credits toward their state taxes in exchange for donations made to non-profit organizations that grant private school scholarships. In other cases, a similar subsidy may be provided by the state through a school voucher program. Other school choice options include open enrollment laws (which allow students to attend public schools outside of the district in which the students live), charter schools, magnet schools, virtual schools, homeschooling, education savings accounts (ESAs), and individual tax credits or deductions for educational expenses.