States provide money to school districts to cover basic costs of education, such as teacher salaries and instructional materials. However, not all states take the same approach. Some states allocate money based on student or district characteristics, while others allocate funds for resources such as school positions, classroom resources or a combination of both. These approaches are: Student-based: 35 states and the District of Columbia; Resource-based: 9 states; Hybrid: 4 states; Other: 2 states. (author abstract)