Children in Seminole County can receive a Happy Meal for achievements including A and B grades in academic subjects, citizenship and good attendance records.
The programme replaces a previous 10-year sponsorship with local Pizza Hut restaurants.
Pupils receive their report cards in a jacket, which features a cartoon of Ronald McDonald and photographs of Happy Meal items such as chicken nuggets. Pupils have to take them home to be signed by their parents to let the teachers know that they have been read.
Susan Pagan, the mother of a nine-year old on the report card incentive programme, said: "She came home bubbly and happy about her report card. On the cover was a McDonald's ad. I was blown away."
She said that the ad was: "Preying on our children's vulnerabilities especially in light of the obesity epidemic".
Susan Linn, director of 北京赛车pk10 for Commercial-Free Childhood, said: "This is yet another example that self regulation by food marketers has failed. I'm not shocked that McDonald's tried to do this; I'm shocked the school district went along with it."
Regina Klaers, school district spokesperson, said the sponsorships had never been an issue before, including its previous partnership with Pizza Hut.