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

Atlantic Shores Tuition Foundation

Virginia Beach, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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BS

Best Student Fund

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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BH

Boys Home of Virginia

Covington, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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DO

Diocese of Arlington Scholarship Foundation, Inc.

Arlington, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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FF

Foundation for Educational & Developmental Opportunity

Bristol, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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HR

Hampton Roads International Montessori School

Newport News, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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ID

Imago Dei Scholarship Foundation

Richmond, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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JH

Jackson-Feild Homes

Jarratt, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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MF

McMahon-Parater Foundation for Education

Richmond, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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NC

New Covenant Schools

Lynchburg, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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RA

Rise Academy

Richmond, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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TC

The Community Foundation of Harrisonburg and Rockingham County

Harrisonburg, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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AM

Activate Missouri

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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CJ

Chabad Jewish Scholarship Foundation

Fort Washington, 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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TM

The Missouri District of the Lutheran Church-Missouri Synod

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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YB

Yeshiva Beth Moshe NEPA Jewish Educational Scholarship Fund

Scranton, 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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DT

Dream Tuition Scholarship Fund Inc.

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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GL

Georgia Leadership Foundation, INC

Atlanta, GA

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IS

Independent School Association of Eastern Iowa STO

Cedar Rapids, IA

Independent School Association of Eastern Iowa STO is an Iowa school tuition organization associated in the directory with Scattergood School and Summit School. It appears to administer Iowa STO tax-credit donations and tuition-grant support for eligible students attending participating independent schools in eastern Iowa.

Accepting donors
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NI

Northwest Iowa Christian School Tuition Organization

Sioux Center, IA

Northwest Iowa Christian School Tuition Organization is an Iowa STO serving a large network of Christian schools in northwest Iowa. It uses Iowa STO tax-credit contributions to fund tuition grants for eligible students attending participating nonpublic schools across the region.

Accepting donors
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DG

Dunlap Garrick Christian Community Foundation

Norfolk, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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HF

Hargrave Foundation

Chatham, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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LE

Lunenburg-Nottoway Educational Foundation

Blackstone, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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TN

The Nansemond-Suffolk Academy Educational Foundation

Suffolk, VA

This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.

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