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

MC

Missoula Christian Montessori 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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MI

Montessori Island 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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TH

The Headwaters Academy, 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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TS

The Skola

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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TW

The Way 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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VC

Valley 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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WM

Woodland Montessori School 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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SS

Star Scholars Opportunity Program

Newport, RI

Star Scholars Opportunity Program is a Newport-based scholarship granting organization that uses Rhode Island tax credit contributions to grant scholarships to low-income students in the Star Kids Scholarship Program who attend Rhode Island private and parochial schools. Star Kids supports children who have a parent with a history of incarceration or substance abuse. Recipients’ families meet the income guideline of 250% of the poverty level or less.

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TI

Teach Initiative

Newport, RI

The TEACH (Education Access for Children) Initiative is a scholarship granting organization that distributes Rhode Island tax credit contributions as tuition assistance for income-eligible students at its member independent schools: Rocky Hill Country Day School, St. Michael’s Country Day School, Quest Montessori School, and Meadowbrook Waldorf School. Students must reside in Rhode Island and have household incomes below 250% of the federal poverty level.

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CE

Central Education Foundation of Silver Bow

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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CO

Commonwealth Opportunity Scholars

Alexandria, VA

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GF

Great Falls Central Catholic High 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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HS

Holy Spirit Catholic School doing business as St. Patrick's Academy

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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ML

Montana Leadership 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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OL

Our Lady of Lourdes Catholic 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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SM

Saint Matthew Parish Series 535, LLC

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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TA

Teton Adventist 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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TS

The Summit Lighthouse, 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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FO

F.A.C.E. of Rhode Island

Providence, RI

FACE of Rhode Island (Financial Aid for Children’s Education) is a state-approved scholarship granting organization affiliated with the Roman Catholic Diocese of Providence. It collects contributions made through Rhode Island’s corporate scholarship tax credit program and uses them to help families choose a Catholic school education. Students must reside in Rhode Island and have family incomes at or below 250% of the federal poverty level. Inquiries are handled by the diocese’s Catholic School Office.

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3

3RIVERSSGO

North Bend, OH

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AC

Akron Chesterton Scholarship Fund

Akron, OH

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AH

Archbishop Hoban High School SGO

Cleveland, OH

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BS

Beaumont School Scholarship Granting Organization

Cleveland Heights, OH

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B

BengalSGO

Cleveland, OH

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