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

CT

Catalyst Tuition Alliance

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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CS

Christian Scholarship Fund of Arizona

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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CC

Cochise Christian School Tuition Organization

Sierra Vista, 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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EF

Education Fund of Northern Nevada

Reno, 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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IP

Injured Police Officers Fund

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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AA

Arizona Adventist Scholarships, Inc.

Scottsdale, AZ

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

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HO

Heart of Iowa STO

Des Moines, IA

Heart of Iowa STO is an Iowa school tuition organization that serves a network of Christian schools in central Iowa. It raises private contributions eligible for Iowa's STO tax credit and distributes tuition grants to qualifying students attending participating schools.

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IK

Inspire Kids Montessori STO

Chandler, 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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NA

Northern Arizona Christian School Scholarship Fund

Cottonwood, 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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SF

Scholarships for Educational Excellence 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 individual tax-credit donations. Those contributions fund scholarships for students attending qualified Arizona private schools.

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NC

North Central Iowa STO

Fort Dodge, IA

North Central Iowa STO is an Iowa school tuition organization associated in the current directory with Community Christian School in Fort Dodge and Timothy Christian School in Wellsburg. It appears to use Iowa STO tax-credit donations to provide tuition grants for eligible students in north-central Iowa.

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SO

Son of a Saint Louisiana

LA

Son of a Saint Louisiana is listed by the Louisiana Department of Education as a participating school tuition organization in the Tuition Donation Credit program. It administers donor-supported scholarships for eligible Louisiana students attending participating nonpublic schools under the state's tuition-donation framework.

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BS

Best Student Fund

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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DT

Dream Tuition Scholarship Fund Inc.

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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GL

Georgia Leadership Foundation, INC

Atlanta, GA

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IS

Independent School Association of Eastern Iowa STO

Cedar Rapids, IA

Independent School Association of Eastern Iowa STO is an Iowa school tuition organization associated in the directory with Scattergood School and Summit School. It appears to administer Iowa STO tax-credit donations and tuition-grant support for eligible students attending participating independent schools in eastern Iowa.

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NI

Northwest Iowa Christian School Tuition Organization

Sioux Center, IA

Northwest Iowa Christian School Tuition Organization is an Iowa STO serving a large network of Christian schools in northwest Iowa. It uses Iowa STO tax-credit contributions to fund tuition grants for eligible students attending participating nonpublic schools across the region.

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1B

1 BBH BEES SGO

Brecksville, OH

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AO

ABC Ohio Foundation

Hudson, OH

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AS

Alaska Students First

AK

This organization appears on the Alaska Department of Education and Early Development's list of approved K-12 Scholarship Granting Organizations for the federal Education Freedom Tax Credit (IRC §25F), announced October 2, 2026. Publicly available official records indicate it may receive qualified contributions, beginning January 1, 2027, to support K-12 scholarships for eligible Alaska students.

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AC

American Catholic Education Fund

AK

This organization appears on the Alaska Department of Education and Early Development's list of approved K-12 Scholarship Granting Organizations for the federal Education Freedom Tax Credit (IRC §25F), announced October 2, 2026. Publicly available official records indicate it may receive qualified contributions, beginning January 1, 2027, to support K-12 scholarships for eligible Alaska students.

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AS

American Scholarship Network

Sheffield Village, OH

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AS

Aspiring Scholars Louisiana

LA

Aspiring Scholars Louisiana is listed by the Louisiana Department of Education as a participating school tuition organization in the Tuition Donation Credit program. It administers donor-supported scholarships for eligible Louisiana students attending participating nonpublic schools under the state's tuition-donation framework.

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AC

Aurora City Schools Scholarship Granting Organization

Aurora, OH

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