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

AS

Arizona School Choice Trust

Chandler, AZ

Arizona School Choice Trust is an Arizona STO that receives tax-credit donations and awards tuition scholarships for students attending qualified private schools. Its work is centered on giving Arizona families additional schooling options.

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S

Scholarkids

Mesa, 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.

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TN

The Noble Arch Fund

Phoenix, AZ

The Noble Arch Fund is an Arizona STO that provides tuition scholarships funded by state tax-credit contributions. It serves Arizona families pursuing qualified private-school options.

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TR

Tuition Resources Foundation

Tempe, AZ

Tuition Resources Foundation is an Arizona STO that receives individual and corporate tax-credit contributions and awards tuition scholarships for qualified private-school attendance. It serves Arizona families seeking broader access to nonpublic education.

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AP

Arizona Private School Tuition Organization

Scottsdale, AZ

Arizona Private School Tuition Organization is an Arizona STO serving families who want access to qualified private schools. It converts donor tax-credit gifts into tuition scholarships for Arizona students.

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AT

Arizona Tuition Organization

Prescott, AZ

Arizona Tuition Organization is an Arizona STO focused on making Christian education more affordable by awarding tax-credit-funded tuition scholarships. It serves Arizona families pursuing private faith-based schooling.

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DV

Deontaye V. Caple Scholarship

Phenix City, AL

This organization is listed by the Alabama Department of Revenue as a qualified Scholarship Granting Organization under the Accountability Act program. Publicly available official roster information confirms it may participate in Alabama's tax-credit scholarship framework for eligible students seeking nonpublic K-12 options.

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NH

New Hope Ministries, Inc.

Dillsburg, 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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VT

Valley Tuition Organization

Phoenix, 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.

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AC

Arizona Christian Tuition

Chandler, 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.

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BC

Berks County Community Foundation

Reading, 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

Children First America Delaware County

Chester, 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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CV

Conestoga Valley Education Foundation

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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FC

Faith Christian School Association of Monroe County, Inc.

Roseto, 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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GC

Girard College 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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GA

Greater Arizona Inc.

Tempe, 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.

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GT

Greene Towne 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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LS

La Salle College High School Scholarship Fund

Wyndmoor, 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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LI

Lifesteps, Inc.

Butler, 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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PM

Pocono Mountains United Way

Stroudsburg, 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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SP

Schreiber Pediatric Rehab Center

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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SW

Susquehanna Waldorf School

Marietta, 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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TA

The Academy Opportunity Scholarship Fund

Norman, OK

The Academy Opportunity Scholarship Fund is a state-approved Oklahoma SGO that works exclusively with The Academy. It accepts tax-credit-eligible donations and helps fund scholarships for students attending that school.

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WT

Winchester Thurston School

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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