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

IL

Iowa Lutheran School Tuition Organization

Waterloo, IA

Iowa Lutheran School Tuition Organization is an Iowa STO affiliated with Iowa ACE that serves Lutheran schools across Iowa associated with the Missouri Synod. It solicits tax-credit-eligible donations and provides tuition grants for Iowa families seeking Lutheran K-12 education.

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MC

Montessori Charity Foundation

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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OS

Opportunity Scholarship Fund

Tulsa, OK

Opportunity Scholarship Fund is an Oklahoma scholarship-granting organization that solicits tax-credit-eligible donations and awards scholarships for PreK-12 private education. Its public materials emphasize support for Oklahoma students and families in crisis and allow donors to direct gifts to specific schools or to a broader crisis-response pool.

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AT

Arizona Tuition Connection

Scottsdale, AZ

Arizona Tuition Connection is an Arizona STO that directs state tax-credit contributions to tuition scholarships at qualified private schools. It serves Arizona students and families seeking private K-12 educational options.

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AC

Arizona's Catholic Tuition Support Organization (CTSO)

Tucson, 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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CR

Community Reinvestment Low Income Based Scholarships

Fountain Hills, 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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CT

Community Tuition Grant Organization, 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.

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PS

Private School Tuition Fund 123

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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CT

Corporate Tax 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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UR

UP RVA

Richmond, VA

UP RVA provides exceptional students from Richmond’s East End with the tools, resources, and support to succeed in independent schools, college, and beyond.

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BS

Blessed Sacrament Tuition

Concho, 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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CT

Chabad Tuition Organization

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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LO

Legacy of Grace STO

Pella, IA

Legacy of Grace STO is an Iowa school tuition organization serving a cluster of Christian schools in and around Pella, Oskaloosa, Newton, and nearby communities. It collects Iowa STO tax-credit donations and awards tuition grants to eligible students at participating nonpublic schools.

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SS

Silver State Scholarships

Las Vegas, NV

This organization is listed by the Nevada Department of Education as a registered Scholarship Granting Organization for the Educational Choice Scholarship Program. Publicly available official records indicate it may receive qualified contributions supporting private-school tuition scholarships in Nevada.

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VV

Verde Valley School Tuition Organization

Sedona, 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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II

Iowa Independent School Tuition Organization

Fairfield, IA

Iowa Independent School Tuition Organization is an Iowa STO serving several independent nonpublic schools, including Maharishi School, Bergman Academy, Hillcrest Academy, and Willowwind School. It uses Iowa STO tax-credit donations to provide tuition assistance to eligible students attending participating schools.

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MV

Mississippi Valley STO

Davenport, IA

Mississippi Valley STO is an Iowa school tuition organization serving Scott County Catholic Schools and Rivermont Collegiate in the Quad Cities area. It raises Iowa STO tax-credit donations and provides tuition assistance to eligible students attending participating nonpublic schools.

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ML

Monsignor Lafferty Tuition Foundation

Sioux City, IA

Monsignor Lafferty Tuition Foundation is the Sioux City-area STO listed in Iowa's official STO study and Iowa ACE's directory. It appears to support Catholic school tuition assistance within the Sioux City diocese using Iowa STO tax-credit contributions.

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OF

Our Faith, Our Children, Our Future STO

Dubuque, IA

Our Faith, Our Children, Our Future STO is an Iowa school tuition organization serving Archdiocese of Dubuque Catholic schools and St. Paul's Lutheran School in Waverly. It raises STO tax-credit donations and distributes tuition grants to eligible Iowa students attending participating schools.

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ST

School Tuition Organization of Southeast Iowa

Clinton, IA

School Tuition Organization of Southeast Iowa is an Iowa STO serving Davenport Diocese schools outside Scott County. It solicits Iowa STO tax-credit donations and uses them to award tuition grants to eligible students attending participating nonpublic schools in southeast Iowa.

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SC

Student Choice Fund of Nevada

Las Vegas, NV

This organization is listed by the Nevada Department of Education as a registered Scholarship Granting Organization for the Educational Choice Scholarship Program. Publicly available official records indicate it may receive qualified contributions supporting private-school tuition scholarships in Nevada.

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AE

Arizona Episcopal Schools Foundation

Tucson, 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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AI

Arizona Independent Schools Scholarship Foundation

Tucson, 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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AI

Arizona International Academy Scholarship Fund

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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