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

GT

Georgia Tax Credit 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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GD

Golden Dome 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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GS

GRACE Scholars, 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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GS

GREAT SSO, 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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KL

Kansas Lutheran Schools Scholarship Foundation, Inc.

KS

This organization appears on Kansas state scholarship granting organization materials for the low-income student scholarship tax credit program. Publicly available official information indicates it may participate in funding scholarships for eligible private-school students in Kansas.

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LT

Learning to Serve

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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PS

PACE Scholarship Organization Corp.

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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ST

Scholarships to Economically Poor Students (STEPS)

Providence, RI

Scholarships to Economically Poor Students (STEPS) is a Providence-based scholarship granting organization that accepts business contributions through Rhode Island’s scholarship tax credit program. It awards scholarships to students whose families earn 250% of the poverty level or less at its four member schools: Sophia Academy, San Miguel School, Community Preparatory School, and The Grace School.

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SS

Star Scholars Opportunity Program

Newport, RI

Star Scholars Opportunity Program is a Newport-based scholarship granting organization that uses Rhode Island tax credit contributions to grant scholarships to low-income students in the Star Kids Scholarship Program who attend Rhode Island private and parochial schools. Star Kids supports children who have a parent with a history of incarceration or substance abuse. Recipients’ families meet the income guideline of 250% of the poverty level or less.

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SU

Step Up For Students, Inc.

FL

This organization is listed by the Florida Department of Education as an approved Scholarship Funding Organization. Publicly available official information indicates it administers one or more Florida K-12 scholarship programs for eligible students.

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SS

Student Scholarship Organization for Greek Americans

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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TI

Teach Initiative

Newport, RI

The TEACH (Education Access for Children) Initiative is a scholarship granting organization that distributes Rhode Island tax credit contributions as tuition assistance for income-eligible students at its member independent schools: Rocky Hill Country Day School, St. Michael’s Country Day School, Quest Montessori School, and Meadowbrook Waldorf School. Students must reside in Rhode Island and have household incomes below 250% of the federal poverty level.

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TF

The Foundation for Rhode Island Day Schools

Providence, RI

The Foundation for Rhode Island Day Schools awards scholarships, funded through Rhode Island’s scholarship tax credit program, to students in need at the state’s Jewish day schools: Providence Hebrew Day School and Jewish Community Day School. Recipients’ households must have incomes of not more than 250% of federal poverty guidelines.

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TG

The Georgia Tuition Assistance 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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VS

Vision SSO 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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CE

Central Education Foundation of Silver Bow

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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CO

Commonwealth Opportunity Scholars

Alexandria, VA

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GF

Great Falls Central Catholic High 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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HS

Holy Spirit Catholic School doing business as St. Patrick's Academy

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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ML

Montana Leadership 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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OL

Our Lady of Lourdes Catholic 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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SM

Saint Matthew Parish Series 535, LLC

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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TA

Teton Adventist 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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TS

The Summit Lighthouse, 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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