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

PC

Potomac Conference Education Fund

Staunton, 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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AE

Autism Envisioned Foundation

Vienna, VA

Accepting studentsAccepting donors
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TH

The Hunter School Foundation

Henrico, VA

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AI

Agudath Israel of 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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WE

Wisdom Education INC

Lilburn, GA

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BS

Big Sky Community School

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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EF

Elevation Foundation Inc

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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IC

Intermountain Children's Services

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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KM

Kalispell Montessori Center Inc

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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MC

Manhattan Christian School

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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MC

Missoula Catholic Schools Foundation

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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MC

Missoula Christian Montessori School

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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MI

Montessori Island School

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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TH

The Headwaters Academy, Inc.

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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TS

The Skola

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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TW

The Way Christian School

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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VC

Valley Christian School

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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WM

Woodland Montessori School Foundation

MT

This organization appears on Montana's official education donation portal as an approved Student Scholarship Organization. Publicly available official records indicate it may receive qualified donations under Montana's education donation tax credit framework.

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AP

A Pay It Forward Scholarship, Inc.

GA

This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.

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AF

Achievement for Children with Challenges Empowered by School Scholarships (ACCESS)

Rumford, RI

Achievement for Children with Challenges Empowered by School Scholarships (ACCESS) is a Rhode Island scholarship granting organization incorporated in 2009 to take part in the state’s corporate scholarship tax credit program (R.I. Gen. Laws ch. 44-62). It awards scholarships to students from families with incomes at or below 250% of the federal poverty guidelines, distributed in ranked order of need. Its participating schools are School One and The Wolf School.

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AS

Alyn Scholarship Fund, Inc.

GA

This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.

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AG

Apogee Georgia School Choice Scholarship Fund

GA

This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.

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ES

Exceptional SC

Columbia, SC

This organization is referenced by the South Carolina Department of Revenue as the scholarship-granting fund for the state's exceptional-needs tax credit. Publicly available official records indicate it supports scholarships for eligible students with exceptional needs attending approved private schools in South Carolina.

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GG

Georgia GOAL Scholarship Program Inc.

GA

This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.

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