Across all 50 states, there are different ways in which states allocate K-12 and special education funding to districts. Education Commission of the States has collected information on states' primary funding models, base per-student funding amounts, student attendance count methods, and funding for special education, English language learners, students from low-income backgrounds, gifted and talented, and small schools. This document is part of the "50-State Comparison: K-12 and Special Education Funding." It provides details on states' primary funding models. States provide money to school districts to cover basic costs of education, such as teacher salaries and instructional materials. Yet not all states take the same approach. Some states allocate money based on student or district characteristics, others allocate funds for resources such as school positions, and others focus on the base property tax rate. There are at least 33 states and the District of Columbia that use a student-based foundation, 10 states with a resource-based allocation, 5 states with a hybrid of student-based and resource-based approaches, and 2 states with guaranteed tax base/tax-levy equalization. [View the full "50-State Comparison: K-12 and Special Education Funding" here: https://www.ecs.org/50-state-comparison-k-12-and-special-education-funding.]