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

CJ

Chaminade Julienne Catholic Education Fund

Dayton, OH

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CS

Children's Scholarship Fund New Hampshire

NH

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CT

Christ the Teacher Diocesan Scholarship Fund

Steubenville, OH

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CH

Christian Heritage Education Fund

Findlay, OH

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DE

Diocesan Education Corp

Columbus, OH

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DO

Diocese of Toledo Scholarship Fund

Toledo, OH

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EC

Emmanuel Christian Academy Scholarship Fund

Springfield, OH

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MS

Magnificat Scholarship Granting Organization

Rocky River, OH

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MT

Mansfield Temple Christian Crusader Education Fund

Mansfield, OH

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MH

Mars Hill SGO

Cincinnati, OH

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MN

Mount Notre Dame SGO

Cincinnati, OH

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NE

Nehemiah Education Fund

Strasburg, OH

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NH

Nordonia Hills Schools SGO

Northfield Center, OH

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OC

Ohio Commodore Scholarship Fund

Buckeye Lake, OH

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SS

SEHS Scholarship Granting Organization

Lakewood, OH

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SI

St Ignatius High School Scholarship Granting Organization

Cleveland, OH

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SJ

St. Johns Jesuit SGO

Toledo, OH

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TJ

The Juniper School SGO

Columbus, OH

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TM

The Mustard Seed Education Foundation

Toledo, OH

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WJ

Walsh Jesuit High School Scholarship Granting Organization

Cuyahoga Falls, OH

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AS

AFC Scholarship Fund

Dallas, 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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CE

Catholic Education Foundation of Northeast Kansas

KS

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