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

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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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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