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

OC

Omega Community Enrichment Foundation

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

Orthodox Christian Scholarship Fund, doing business as Orthodox Christian Education Network (OCEN)

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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PY

Pay Your Tuition Foundation

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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RS

Renew Scholarships

OH

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SJ

Saint Joseph Academy Scholarship Granting Organization

Cleveland, OH

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SU

Saint Ursula Academy Foundation, Inc.

Toledo, OH

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SS

ScholarStreet SGO

Arlington, 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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SP

Servant Partners Inc.

Berlin, OH

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SC

Seton Catholic School Scholarship Granting Organization

Hudson, OH

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SC

Seton Cincinnati SGO

Cincinnati, OH

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SS

SMDPHS Scholarship Granting Organization

Cleveland, OH

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SS

SSMS Scholarship Granting Organization

Brecksville, OH

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SF

St. Francis de Sales High School Foundation

Toledo, OH

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SJ

St. Joseph Scholarship Fund

Sylvania, OH

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SU

St. Ursula Academy Scholarship Granting Organization

Cincinnati, OH

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SA

Student Athletic 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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TD

The Diocese of Youngstown Scholarship Granting Organization

Youngstown, OH

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TS

THE SCHOLARSHIP GRANTING ORGANIZATION OF THE CATHOLIC COMMUNITY FOUNDATION

Cleveland, OH

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TS

Thunderbird Scholarship Granting Organization

Lima, OH

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TC

Toledo Christian Schools Foundation

Toledo, OH

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TC

Troy Christian SGO

Troy, OH

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UF

Ursuline Foundation

Cincinnati, OH

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X

Xavier-SGO

Cincinnati, OH

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HT

Herzog Tomorrow Foundation

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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