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

UW

United Way of Wyoming Valley

Wilkes-Barre, 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 York County

York, 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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UE

Universal Education Foundation/Universal Academy of Pittsburgh

Pittsburgh, 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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UC

Upland Country Day School

Kennett Square, 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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VJ

Villa Joseph Marie High School

Holland, 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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VM

Villa Maria Academy (Malvern)

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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WM

Waldron Mercy Academy

Merion Station, 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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WS

Water Street Ministries

Lancaster, 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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WC

West Chester Friends School

West Chester, 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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WP

Western Pennsylvania Montessori School

Allison Park, 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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WP

William Penn Charter School

Philadelphia, 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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WC

Willistown Country Day School

Malvern, 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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WS

Wyndcroft School

Pottstown, 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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WS

Wyoming Seminary

Kingston, 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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YO

YMCA of Centre County

Bellefonte, 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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YO

YMCA of Greater Pittsburgh

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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YO

YMCA of Olean, NY and Bradford, PA

Bradford, 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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YC

York College of Pennsylvania

York, 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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YD

York Day Nursery and Kindergarten, Inc.

York, 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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YA

YSC Academy

Chester, 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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YO

YWCA of Hanover

Hanover, 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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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.

Accepting donors
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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.

Accepting donors
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CC

Camp Curtin Learning Community

Harrisburg, 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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