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

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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HO

Head of Federal Scholarship Tax Credit

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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HC

Hearthside Christian Scholarship Fund

Brunswick, OH

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HT

Heights Tax Credit SGO

University Heights, OH

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HS

Hometown 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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JE

Jewish Education Fund of America

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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JO

Jewish Opportunity 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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JB

Julie Billiart Network Scholarship Granting Organization

Mayfield Heights, OH

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KS

K-12 Scholarship Foundation, Inc.

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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LE

Legacy Education Affordability Fund

Cedarville, OH

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LS

Lutheran Scholarship Granting Organization of Ohio

Rocky River, OH

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LS

Lyceum Scholarship Fund

South Euclid, OH

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NC

Northside Christian Scholarship Fund

Westerville, OH

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NC

Norwalk Catholic Scholarship Granting Organization

Norwalk, OH

This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.

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ND

Notre Dame Academy Foundation

Toledo, OH

This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.

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ND

Notre Dame Schools Scholarship Granting Organization LionSGO

Chardon, OH

This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.

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OA

Ohio Association of Independent Schools Scholarship Granting Organizations OAIS SGO

Granville, OH

This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.

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OC

Ohio Christian Education Network Scholarship Granting Organization

Columbus, OH

This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.

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OC

Ohio Christian Scholarship Granting Organization, Inc

Chillicothe, OH

This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.

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OE

Ohio EduCare Inc

Dundee, OH

This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.

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OS

Ohio Scholarship Fund Every Child Every Family

Columbus, OH

This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.

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OI

Oklahoma Islamic School Foundation

OK

Oklahoma Islamic School Foundation appears in the 2025 Oklahoma SGO roster and publicly solicits tax-credit-eligible donations for scholarships benefiting students at participating Islamic private schools in Oklahoma. Its public donor page references schools in Tulsa and Edmond.

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