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

AO

ABC Ohio Foundation

Hudson, OH

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AS

Alaska Students First

AK

This organization appears on the Alaska Department of Education and Early Development's list of approved K-12 Scholarship Granting Organizations for the federal Education Freedom Tax Credit (IRC §25F), announced October 2, 2026. Publicly available official records indicate it may receive qualified contributions, beginning January 1, 2027, to support K-12 scholarships for eligible Alaska students.

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AC

American Catholic Education Fund

AK

This organization appears on the Alaska Department of Education and Early Development's list of approved K-12 Scholarship Granting Organizations for the federal Education Freedom Tax Credit (IRC §25F), announced October 2, 2026. Publicly available official records indicate it may receive qualified contributions, beginning January 1, 2027, to support K-12 scholarships for eligible Alaska students.

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AS

American Scholarship Network

Sheffield Village, OH

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AC

Aurora City Schools Scholarship Granting Organization

Aurora, OH

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BF

BEEX FOUNDATION SGO

Cincinnati, OH

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CA

Chesterton Academy of St Joseph Scholarship Foundation

Fairborn, OH

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CE

Christian Education Fund of Allen County

Lima, OH

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CE

Christian Education Network

Columbus, AK

This organization appears on the Alaska Department of Education and Early Development's list of approved K-12 Scholarship Granting Organizations for the federal Education Freedom Tax Credit (IRC §25F), announced October 2, 2026. Publicly available official records indicate it may receive qualified contributions, beginning January 1, 2027, to support K-12 scholarships for eligible Alaska students.

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CI

Cincinnati Islamic School SGO

Middletown, OH

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C

CISE-SGO

Cincinnati, OH

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DC

Dayton Christian SGO

Miamisburg, OH

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DR

Dayton Reformation Scholarship Granting Organization

Dayton, OH

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DS

Discovery School

Mansfield, OH

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EA

EA Academy SGO

Brook Park, OH

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EC

Empowerment Center for Children, Youth, and Families

Norfolk, VA

This organization appears on the Virginia Department of Education Education Improvement Scholarships Tax Credits Program List of Approved Scholarship Foundations (revised July 24, 2026). Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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FI

FAITH ISLAMIC ACADEMY SCHOLARSHIP FOUNDATION

Cuyahoga Falls, OH

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FS

FCS Scholarship Committee

Washington Court House, OH

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F4

Forever 49 Foundation

Cincinnati, OH

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FO

Friends of Spruce Tree Montessori

AK

This organization appears on the Alaska Department of Education and Early Development's list of approved K-12 Scholarship Granting Organizations for the federal Education Freedom Tax Credit (IRC §25F), announced October 2, 2026. Publicly available official records indicate it may receive qualified contributions, beginning January 1, 2027, to support K-12 scholarships for eligible Alaska students.

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GS

Gabriel SGO INC.

Dayton, OH

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G&

Gifted & Talented Scholarships

AK

This organization appears on the Alaska Department of Education and Early Development's list of approved K-12 Scholarship Granting Organizations for the federal Education Freedom Tax Credit (IRC §25F), announced October 2, 2026. Publicly available official records indicate it may receive qualified contributions, beginning January 1, 2027, to support K-12 scholarships for eligible Alaska students.

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GF

Give For Kids Scholarship Fund

University Heights, OH

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GH

Global Horizons SGO

Worthington, OH

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