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

CP

Carroll Patriot Educational Fund

Radnor, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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CS

Center School

Abington, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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CS

CHI St. Joseph Children's Health

Lancaster, PA

This organization appears on Pennsylvania DCED's 2025 approved Scholarship Organization roster under the Educational Improvement Tax Credit program. It may receive qualified business contributions and award K-12 scholarships in Pennsylvania.

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CS

Children's Scholarship Fund Philadelphia

Philadelphia, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for Opportunity Scholarship Organization, Scholarship Organization, and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support pre-kindergarten and K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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CV

Children's Village Child Care Center Scholarship Fund

Philadelphia, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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CS

Christian School Association of York

York, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for Opportunity Scholarship Organization, Scholarship Organization, and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support pre-kindergarten and K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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CP

Clarke Pennsylvania, Inc.

Philadelphia, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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CA

Community Action Program of Lancaster County

Lancaster, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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CF

Community Foundation of Elkhart County

Elkhart, IN

This organization is listed by the Indiana Department of Education as a certified Scholarship Granting Organization. Publicly available official records indicate it participates in Indiana's school scholarship tax credit program for eligible nonpublic-school students.

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CF

Community Foundation of Fayette County

Uniontown, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both Scholarship Organization and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support both K-12 and pre-kindergarten scholarships in Pennsylvania.

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CP

Community Partnership School

Philadelphia, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for Opportunity Scholarship Organization, Scholarship Organization, and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support pre-kindergarten and K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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CL

Comprehensive Learning Center, Inc.

Warminster, PA

This organization appears on Pennsylvania DCED's 2025 approved Scholarship Organization roster under the Educational Improvement Tax Credit program. It may receive qualified business contributions and award K-12 scholarships in Pennsylvania.

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CC

Cornerstone Christian Academy

Philadelphia, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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CA

Crispus Attucks Association, Inc.

York, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both Scholarship Organization and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support both K-12 and pre-kindergarten scholarships in Pennsylvania.

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CR

Cristo Rey Philadelphia High School

Philadelphia, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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CF

Crossroads Foundation

Pittsburgh, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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DC

Dayspring Christian Academy

Mountville, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for Opportunity Scholarship Organization, Scholarship Organization, and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support pre-kindergarten and K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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DS

DePaul School for Hearing & Speech

Pittsburgh, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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DP

Devon Preparatory School

Devon, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for both the Opportunity Scholarship Tax Credit and Educational Improvement Tax Credit Scholarship Organization programs. It may receive qualified business contributions and award K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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DG

Dr. Gertrude A. Barber National Institute

Erie, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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EC

Early Connections, Inc.

Erie, PA

This organization appears on Pennsylvania DCED's 2025 approved Pre-Kindergarten Scholarship Organization roster. It may receive qualified business contributions and award pre-kindergarten scholarships in Pennsylvania.

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ED

Erie Day School, Inc.

Erie, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for Opportunity Scholarship Organization, Scholarship Organization, and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support pre-kindergarten and K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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EF

Everence Foundation, Inc. d/b/a Mennonite Foundation

Goshen, PA

This organization appears on Pennsylvania DCED's 2025 approved rosters for Opportunity Scholarship Organization, Scholarship Organization, and Pre-Kindergarten Scholarship Organization participation. It may receive qualified business contributions and support pre-kindergarten and K-12 scholarships through Pennsylvania's tax-credit scholarship programs.

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FS

Federal Student Scholarship Organization

Cumming, GA

Federal Student Scholarship Organization, formerly Georgia Student Scholarship Organization, Inc., is a Cumming-based nonprofit founded in 2008 that awards private-school tuition scholarships through Georgia's qualified education expense tax credit program. Georgia Department of Revenue records still list it under its former name. Its 2024 Form 990 reports $12.1 million in tuition grants and 3,309 scholarships to students attending 125 private schools. The organization is preparing for the federal scholarship tax credit that begins in 2027.

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