On October 2, 2026, Treasury and the IRS published temporary regulations (T.D. 10057). For 2027, a state must file its election by January 1, 2027 (11:59 p.m.) and submit its SGO list by February 15, 2027. If the state does not submit that list, no SGO in that state qualifies. The credit is up to $1,700 per taxpayer: $1,700 for a single filer and $3,400 for married couples filing jointly. Learn more

SGOlist

SGO Directory

Browse all Scholarship Granting Organizations across the country

Scholarship Granting Organizations

AP

Arizona Private Education Scholarship Fund, Inc.

Scottsdale, AZ

Arizona Private Education Scholarship Fund, Inc. is an Arizona STO that raises tax-credit contributions for tuition scholarships at qualified private schools. It serves Arizona families seeking broader access to nonpublic K-12 education.

Accepting studentsAccepting donors
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CF

Children First Education Fund

South Jordan, UT

Children First Education Fund is the scholarship granting organization identified by the Utah State Board of Education for Utah's special-needs scholarship grant structure. It manages scholarships funded through Utah's SGO tax-credit framework for eligible students seeking private-school options tied to special-needs programming.

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AO

Academic Opportunity of Arizona

Phoenix, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

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AO

Alabama Opportunity Scholarship Fund

Birmingham, AL

This organization is listed by the Alabama Department of Revenue as a qualified Scholarship Granting Organization under the Accountability Act program. Publicly available official roster information confirms it may participate in Alabama's tax-credit scholarship framework for eligible students seeking nonpublic K-12 options.

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CO

C2 Opportunity Scholarships LLC

Birmingham, AL

This organization is listed by the Alabama Department of Revenue as a qualified Scholarship Granting Organization under the Accountability Act program. Publicly available official roster information confirms it may participate in Alabama's tax-credit scholarship framework for eligible students seeking nonpublic K-12 options.

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CE

Catholic Education Arizona

Phoenix, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

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SF

Scholarships for Kids, Inc.

Birmingham, AL

This organization is listed by the Alabama Department of Revenue as a qualified Scholarship Granting Organization under the Accountability Act program. Publicly available official roster information confirms it may participate in Alabama's tax-credit scholarship framework for eligible students seeking nonpublic K-12 options.

Accepting donors
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SC

School Choice Arizona, Inc.

Chandler, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

Accepting studentsAccepting donors
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AL

Arizona Leadership Foundation

Scottsdale, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

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IF

Institute for Better Education (IBE)

Tucson, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization and is currently approved to receive both individual and corporate tax-credit donations. Those contributions fund scholarships for students attending qualified Arizona private schools.

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RC

Rocket City Scholarship Granting Organization, Inc.

Huntsville, AL

This organization is listed by the Alabama Department of Revenue as a qualified Scholarship Granting Organization under the Accountability Act program. Publicly available official roster information confirms it may participate in Alabama's tax-credit scholarship framework for eligible students seeking nonpublic K-12 options.

Accepting studentsAccepting donors
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AS
Multi-state

Arete Scholars Fund, Inc.

AL · GA · LA

This organization is listed by the Alabama Department of Revenue as a qualified Scholarship Granting Organization under the Accountability Act program. Publicly available official roster information confirms it may participate in Alabama's tax-credit scholarship framework for eligible students seeking nonpublic K-12 options.

3 programsAccepting donors
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AE

Arizona Education Scholarship Foundation

Phoenix, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

Accepting donors
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ST

School Tuition Organization 4 Kidz

Phoenix, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

Accepting donors
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CT
Multi-state

Children’s Tuition Fund of Alabama (ACSI)

AL · MO · PA · RI · VA

This organization is listed by the Alabama Department of Revenue as a qualified Scholarship Granting Organization under the Accountability Act program. Publicly available official roster information confirms it may participate in Alabama's tax-credit scholarship framework for eligible students seeking nonpublic K-12 options.

5 programsAccepting donors
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SF

Students First Foundation

Gilbert, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

Accepting studentsAccepting donors
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AC

Arizona Christian School Tuition Organization, Inc.

Chandler, AZ

Arizona Christian School Tuition Organization, Inc. is a long-running Arizona STO that channels tax-credit donations into tuition scholarships for students attending participating Christian and other qualified private schools. Its focus is statewide access to faith-based private education.

Accepting studentsAccepting donors
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PK

Pappas Kids Schoolhouse Foundation

San Tan Valley, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization and is currently approved to receive both individual and corporate tax-credit donations. Those contributions fund scholarships for students attending qualified Arizona private schools.

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AT

A+ Tuition Assistance

Phoenix, AZ

A+ Tuition Assistance is an Arizona School Tuition Organization that uses tax-credit donations to provide tuition assistance scholarships for students attending qualified private schools. Its program is designed to expand family access to private education in Arizona.

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A

Azura

Mesa, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

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RS

Renaissance Scholarships, Inc.

Birmingham, AL

This organization is listed by the Alabama Department of Revenue as a qualified Scholarship Granting Organization under the Accountability Act program. Publicly available official roster information confirms it may participate in Alabama's tax-credit scholarship framework for eligible students seeking nonpublic K-12 options.

Accepting donors
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ST

School Tuition Association of Yuma

Yuma, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

Accepting donors
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AS
Multi-state

AAA Scholarship Foundation

AK · AZ · FL · GA · NV

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

4 programsAccepting donors
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AE

Arizona Education and Scholarship Opportunity Program

Scottsdale, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

Accepting donors
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