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

YA

Yeshiva Academy of Harrisburg Foundation

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.

View profile →
YY

YWCA York

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.

View profile →
AE

Arizona Episcopal Schools Foundation

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
View profile →
AI

Arizona Independent Schools Scholarship Foundation

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
View profile →
AI

Arizona International Academy Scholarship Fund

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
View profile →
CT

Catalyst Tuition Alliance

Scottsdale, 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
View profile →
CS

Christian Scholarship Fund of Arizona

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
View profile →
CC

Cochise Christian School Tuition Organization

Sierra Vista, 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
View profile →
EF

Education Fund of Northern Nevada

Reno, 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
View profile →
EL

Evangelical Lutheran Church in America

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.

View profile →
FL

Falk Laboratory School of the University 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.

View profile →
IC

Indian Creek Valley Christian Family and Children's Center

Champion, 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.

View profile →
IP

Injured Police Officers Fund

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
View profile →
PA

Professional Athletes of Indiana

Indianapolis, 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.

View profile →
SI

Sagamore Institute Scholarships for Education Choice

Indianapolis, 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.

View profile →
SO

Scholastic Opportunity Scholarship Fund (SOS)

Pittsburgh, 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.

View profile →
SD

South Dakota Partners in Education

Sioux Falls, SD

South Dakota Partners in Education is the scholarship-granting organization listed by the South Dakota Division of Insurance for the Partners in Education Tax Credit Program. It administers scholarships for eligible students attending qualifying nonpublic primary or secondary schools in South Dakota.

View profile →
TG

The Gureghian Charitable Foundation

Chester, 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.

View profile →
UW

United Way of Venango and Titusville Region

Titusville, 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.

View profile →
AA

Arizona Adventist Scholarships, Inc.

Scottsdale, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization and is currently approved to receive individual tax-credit donations. Those contributions fund scholarships for students attending qualified Arizona private schools.

Accepting donors
View profile →
HO

Heart of Iowa STO

Des Moines, IA

Heart of Iowa STO is an Iowa school tuition organization that serves a network of Christian schools in central Iowa. It raises private contributions eligible for Iowa's STO tax credit and distributes tuition grants to qualifying students attending participating schools.

Accepting donors
View profile →
IK

Inspire Kids Montessori STO

Chandler, 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 donors
View profile →
NA

Northern Arizona Christian School Scholarship Fund

Cottonwood, 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 donors
View profile →
SF

Scholarships for Educational Excellence Foundation

Mesa, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization and is currently approved to receive individual tax-credit donations. Those contributions fund scholarships for students attending qualified Arizona private schools.

Accepting donors
View profile →