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

SC

Seton Catholic School Scholarship Granting Organization

Hudson, OH

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SC

Seton Cincinnati SGO

Cincinnati, OH

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SS

SMDPHS Scholarship Granting Organization

Cleveland, OH

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SS

SSMS Scholarship Granting Organization

Brecksville, OH

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SF

St. Francis de Sales High School Foundation

Toledo, OH

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SJ

St. Joseph Scholarship Fund

Sylvania, OH

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SU

St. Ursula Academy Scholarship Granting Organization

Cincinnati, OH

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SA

Student Athletic Scholarships

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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TD

The Diocese of Youngstown Scholarship Granting Organization

Youngstown, OH

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TS

THE SCHOLARSHIP GRANTING ORGANIZATION OF THE CATHOLIC COMMUNITY FOUNDATION

Cleveland, OH

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TS

Thunderbird Scholarship Granting Organization

Lima, OH

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TC

Toledo Christian Schools Foundation

Toledo, OH

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TC

Troy Christian SGO

Troy, OH

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UF

Ursuline Foundation

Cincinnati, OH

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X

Xavier-SGO

Cincinnati, OH

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AE

Autism Envisioned Foundation

Vienna, VA

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TH

The Hunter School Foundation

Henrico, VA

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WE

Wisdom Education INC

Lilburn, GA

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BS

Big Sky Community School

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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EF

Elevation Foundation Inc

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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IC

Intermountain Children's Services

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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KM

Kalispell Montessori Center Inc

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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MC

Manhattan Christian School

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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MC

Missoula Catholic Schools Foundation

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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