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

VM

Villa Maria Cathedral Preparatory Catholic School System

Erie, 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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VO

Volunteers of America Children's Center

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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WS

Waldorf School of Pittsburgh

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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WC

Washington County Community Foundation

Eighty Four, 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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WS

Westtown School

West 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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WV

Wyoming Valley Children's Association

Forty Fort, 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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YO

YMCA of Delaware County d/b/a Community YMCA of Eastern Delaware County

Lansdowne, 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 Scholarship Organization of Pennsylvania

York, 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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YO

YWCA of Lancaster

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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BS

Blessed Sacrament Tuition

Concho, 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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CT

Chabad Tuition Organization

Phoenix, 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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LO

Legacy of Grace STO

Pella, IA

Legacy of Grace STO is an Iowa school tuition organization serving a cluster of Christian schools in and around Pella, Oskaloosa, Newton, and nearby communities. It collects Iowa STO tax-credit donations and awards tuition grants to eligible students at participating nonpublic schools.

Accepting donors
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SS

Silver State Scholarships

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.

Accepting donors
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TA

Today and Tomorrow Educational Foundation

MO

This organization is listed by the Missouri State Treasurer as a certified educational assistance organization under MOScholars. Publicly available official records indicate it may receive qualified contributions to support scholarships and approved educational services for eligible Missouri students.

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VV

Verde Valley School Tuition Organization

Sedona, 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.

Accepting studentsAccepting donors
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AY

Advancing Youth Initiative

Pittsburgh, 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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BV

Beaver Valley Montessori School, Inc.

Aliquippa, 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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BF

Byerschool Foundation

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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CD

Child Development, Inc.

Minersville, 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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CC

Columbia Child Development Program

Bloomsburg, 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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CC

Community Country Day School

Erie, 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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CF

Community Foundation of Greene County

Waynesburg, 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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CF

Community Foundation of Western PA and Eastern OH

Sharon, 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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GS

Greene Street Friends 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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