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

TJ

The Joshua Group

Harrisburg, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for Opportunity Scholarship Organization, Scholarship Organization, and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support pre-kindergarten and K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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TL

The Lutheran Scholarship Granting Organization of Indiana, Inc.

Fort Wayne, IN

This organization is listed by the Indiana Department of Education as a certified Scholarship Granting Organization. Publicly available official records indicate it participates in Indiana's school scholarship tax credit program for eligible nonpublic-school students.

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TM

The Meadowbrook School

Meadowbrook, PA

This organization appears on Pennsylvania DCED's 2025 approved Opportunity Scholarship Organization roster. It may receive qualified business contributions and award opportunity scholarships to eligible students who live within the attendance boundaries of low-achieving schools in Pennsylvania.

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TM

The Miquon School

Conshohocken, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for Opportunity Scholarship Organization, Scholarship Organization, and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support pre-kindergarten and K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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TN

The Neighborhood Academy

Pittsburgh, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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TP

The Phelps School

Malvern, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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TP

The Philadelphia School

Philadelphia, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for Opportunity Scholarship Organization, Scholarship Organization, and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support pre-kindergarten and K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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TS

The School at McGuire Memorial

Moon Township, PA

This organization appears on Pennsylvania DCED's 2025 approved Scholarship Organization roster under the Educational Improvement Tax Credit program. It may receive qualified business contributions and award K-12 scholarships in Pennsylvania.

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TS

The School in Rose Valley

Rose Valley, PA

This organization appears on Pennsylvania DCED's 2025 approved Scholarship Organization roster under the Educational Improvement Tax Credit program. It may receive qualified business contributions and award K-12 scholarships in Pennsylvania.

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TS

The Shipley School

Bryn Mawr, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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TS

The Stone Independent School

Lancaster, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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TS

The Swain School, Inc.

Allentown, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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TU

The United Way of Greater Hazleton

Hazleton, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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TV

The Vista School

Hershey, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both Scholarship Organization and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support both K-12 and pre-kindergarten scholarships in Pennsylvania.

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TW

The Walden School

Media, PA

This organization appears on Pennsylvania DCED's 2025 approved Scholarship Organization roster under the Educational Improvement Tax Credit program. It may receive qualified business contributions and award K-12 scholarships in Pennsylvania.

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TT

Trying Together

Pittsburgh, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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UF

United Friends School of the Greater Lehigh Valley, Inc.

Quakertown, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both Scholarship Organization and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support both K-12 and pre-kindergarten scholarships in Pennsylvania.

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UW

United Way of Bucks County

Fairless Hills, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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UW

United Way of Franklin County

Chambersburg, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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UW

United Way of Lackawanna and Wayne Counties

Scranton, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for Opportunity Scholarship Organization, Scholarship Organization, and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support pre-kindergarten and K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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UW

United Way of Lancaster County

Lancaster, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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UW

United Way of Southwestern PA

Pittsburgh, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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UW

United Way of the Capital Region

Enola, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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UW

United Way of the Greater Lehigh Valley

Allentown, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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