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

PY

Philadelphia Youth Orchestra

Philadelphia, PA

This organization appears on Pennsylvania DCED's 2025 approved Opportunity Scholarship Organization roster. It may receive qualified business contributions and award opportunity scholarships to eligible students who live within the attendance boundaries of low-achieving schools in Pennsylvania.

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PC

Phoenixville Community Education Foundation

Phoenixville, 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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PJ

Pittsburgh Jewish Pre-Kindergarten Educational Improvement Foundation

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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PM

Plymouth Meeting Friends School

Plymouth Meeting, 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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PF

Poise 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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PO

ProJeCt of Easton, Inc.

Easton, 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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QS

Quaker School at Horsham

Horsham, 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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SH

Sacred Heart Academy Bryn Mawr

Bryn Mawr, 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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SJ

Saint James 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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SM

Settlement Music School of Philadelphia

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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SA

Sewickley Academy

Sewickley, 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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SS

Shady Side Academy

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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SE

Silverback Educational Foundation for the Arts, Dance & Athletics

Newtown Square, 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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SH

South Hills Interfaith Movement

Bethel Park, 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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SC

Springside Chestnut Hill 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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SE

St. Edmund's Academy

Pittsburgh, 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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SF

Stratford Friends School

Newtown Square, 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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TI

Talk Institute and School a/k/a Talk, Inc.

Newtown Square, 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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TB

The Baldwin School

Bryn Mawr, 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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TE

The Episcopal Academy

Newtown Square, 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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TG

The Glen Montessori School

Pittsburgh, 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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TH

The Haverford School

Haverford, 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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TH

The Hill Top Preparatory School, Inc.

Bryn Mawr, 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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TH

The Hillside School

Macungie, 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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