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

AS

Arizona School Choice Trust

Chandler, AZ

Arizona School Choice Trust is an Arizona STO that receives tax-credit donations and awards tuition scholarships for students attending qualified private schools. Its work is centered on giving Arizona families additional schooling options.

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S

Scholarkids

Mesa, 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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TN

The Noble Arch Fund

Phoenix, AZ

The Noble Arch Fund is an Arizona STO that provides tuition scholarships funded by state tax-credit contributions. It serves Arizona families pursuing qualified private-school options.

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TR

Tuition Resources Foundation

Tempe, AZ

Tuition Resources Foundation is an Arizona STO that receives individual and corporate tax-credit contributions and awards tuition scholarships for qualified private-school attendance. It serves Arizona families seeking broader access to nonpublic education.

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AP

Arizona Private School Tuition Organization

Scottsdale, AZ

Arizona Private School Tuition Organization is an Arizona STO serving families who want access to qualified private schools. It converts donor tax-credit gifts into tuition scholarships for Arizona students.

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AT

Arizona Tuition Organization

Prescott, AZ

Arizona Tuition Organization is an Arizona STO focused on making Christian education more affordable by awarding tax-credit-funded tuition scholarships. It serves Arizona families pursuing private faith-based schooling.

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DV

Deontaye V. Caple Scholarship

Phenix City, 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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VT

Valley Tuition Organization

Phoenix, 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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AC

Arizona Christian Tuition

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.

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GA

Greater Arizona Inc.

Tempe, 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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TA

The Academy Opportunity Scholarship Fund

Norman, OK

The Academy Opportunity Scholarship Fund is a state-approved Oklahoma SGO that works exclusively with The Academy. It accepts tax-credit-eligible donations and helps fund scholarships for students attending that school.

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JT

Jewish Tuition Organization

Scottsdale, 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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YE

Yuma's Education Scholarship Fund for Kids

Yuma, 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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AS
Multi-state

America's Scholarship Konnection Inc

AZ · 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.

2 programsAccepting donors
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BC

Brophy Community 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.

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TR

The Reform Alliance

Little Rock, AR

The Reform Alliance is an Arkansas-based nonprofit that accepts donations for the Philanthropic Investment in Arkansas Kids program and issues scholarships for income-qualified students to attend qualified private schools. Its work is statewide and framed around expanding school-choice access for Arkansas families.

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IS

Independent Schools Corporate Tax Foundation

Phoenix, AZ

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

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JE

Jewish Education Tax Credit Organization (JETCO)

Tucson, AZ

Jewish Education Tax Credit Organization (JETCO) is an Arizona STO that raises tax-credit donations to provide scholarships for students attending Jewish day schools and other qualified private schools. Its work is concentrated in Arizona’s Jewish education community.

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WM

White Mountain Tuition Support Foundation

Lakeside, 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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AS
Multi-state

ACE Scholarships

AK · AR · KS · LA · MT

ACE Scholarships is a nonprofit scholarship organization that operates in Arkansas through the Philanthropic Investment in Arkansas Kids program and through ACE's broader K-12 scholarship model. In Arkansas, it presents need-based scholarship opportunities for students seeking private-school options.

4 programsAccepting studentsAccepting donors
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CT

Catholic Tuition Organization, Diocese of Des Moines

Des Moines, IA

Catholic Tuition Organization, Diocese of Des Moines is an Iowa school tuition organization serving schools in the Des Moines Catholic diocese. It raises tax-credit-eligible donations and awards tuition assistance to eligible Iowa students attending participating nonpublic schools in its region.

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FA

Financial Assistance for Independent Schools

Phoenix, 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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!

!SpecialNeedsScholarships.org

Mesa, AZ

This Arizona School Tuition Organization raises tax-credit donations to fund private-school scholarships, with a particular emphasis on students with special needs. It serves qualifying Arizona families seeking alternatives within the private-school sector.

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FS

Federal Student Scholarship Organization

Cumming, GA

Federal Student Scholarship Organization, formerly Georgia Student Scholarship Organization, Inc., is a Cumming-based nonprofit founded in 2008 that awards private-school tuition scholarships through Georgia's qualified education expense tax credit program. Georgia Department of Revenue records still list it under its former name. Its 2024 Form 990 reports $12.1 million in tuition grants and 3,309 scholarships to students attending 125 private schools. The organization is preparing for the federal scholarship tax credit that begins in 2027.

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