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

HH

Helping Hands Society

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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HP

High Point Classical Academy

Larksville, 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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KO

Kids on 12th

Philadelphia, 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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LF

Legacy Foundation

Merrillville, 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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MC

Montgomery County Scholarships, Inc.

Jenkintown, 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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NL

New Life Academy

Harrisburg, 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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OY

OnFire Youth Ministries, Inc.

Myerstown, 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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TJ

The John Gastley Scholarship Foundation

New Oxford, 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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VF

Valley Forge Military Academy Foundation

Wayne, 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

Via of the Lehigh Valley, Inc.

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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WK

WPA K-12 Education Scholarship Fund

Butler, 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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AL

ATG Learning Academy

Chalfont, 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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II

Iowa Independent School Tuition Organization

Fairfield, IA

Iowa Independent School Tuition Organization is an Iowa STO serving several independent nonpublic schools, including Maharishi School, Bergman Academy, Hillcrest Academy, and Willowwind School. It uses Iowa STO tax-credit donations to provide tuition assistance to eligible students attending participating schools.

Accepting donors
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MV

Mississippi Valley STO

Davenport, IA

Mississippi Valley STO is an Iowa school tuition organization serving Scott County Catholic Schools and Rivermont Collegiate in the Quad Cities area. It raises Iowa STO tax-credit donations and provides tuition assistance to eligible students attending participating nonpublic schools.

Accepting donors
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ML

Monsignor Lafferty Tuition Foundation

Sioux City, IA

Monsignor Lafferty Tuition Foundation is the Sioux City-area STO listed in Iowa's official STO study and Iowa ACE's directory. It appears to support Catholic school tuition assistance within the Sioux City diocese using Iowa STO tax-credit contributions.

Accepting donors
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OF

Our Faith, Our Children, Our Future STO

Dubuque, IA

Our Faith, Our Children, Our Future STO is an Iowa school tuition organization serving Archdiocese of Dubuque Catholic schools and St. Paul's Lutheran School in Waverly. It raises STO tax-credit donations and distributes tuition grants to eligible Iowa students attending participating schools.

Accepting donors
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ST

School Tuition Organization of Southeast Iowa

Clinton, IA

School Tuition Organization of Southeast Iowa is an Iowa STO serving Davenport Diocese schools outside Scott County. It solicits Iowa STO tax-credit donations and uses them to award tuition grants to eligible students attending participating nonpublic schools in southeast Iowa.

Accepting donors
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SC

Student Choice Fund of Nevada

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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AA

Aquinas Academy

Gibsonia, 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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AF

Arsenal Family & Children's Center

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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AC

Athletic Club of Fairhill Inc.

Philadelphia, 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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BF

Bravo Foundation, Inc.

Harrisburg, 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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CC

Calvary Christian Academy

Philadelphia, 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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CP

Central Pennsylvania Scholarship Fund

Tyrone, 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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