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 single, $3,400 married filing jointly). Learn more

SGOlist
Federal Tax Credit Scholarship Program

Alaska Scholarship Granting Organizations

20 SGOs listed · Federal tax credit program effective January 2027

GradesK-12
Max ScholarshipVaries by SGO
Income Limit300% AMI
Federal CreditUp to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly)
EffectiveJanuary 1, 2027

What is the federal scholarship program?

Alaska has opted in to the federal tax credit scholarship program created by the One Big Beautiful Bill Act (signed July 4, 2025). This is a new federal program — Alaska does not have a separate state-level SGO tax credit.

Starting January 1, 2027, Scholarship Granting Organizations (SGOs) in Alaska can receive tax-credit-eligible donations to fund K-12 scholarships for eligible students.

Am I eligible?

Your child may qualify if your family's household income is at or below 300% of the area median gross income for your area. Eligibility details:

  • Grades K-12 are eligible
  • Scholarships can cover tuition, tutoring, educational supplies, and transportation
  • Each SGO may set additional criteria — apply directly with participating organizations

How to apply

  1. Find an approved SGO. On October 2, 2026, Governor Mike Dunleavy approved Alaska's first 20 Scholarship Granting Organizations. The official source is the Department of Education and Early Development bulletin. Organizations apply through the Scholarship Granting Organization application page. Alaska continues to accept and review applications on a rolling basis.
  2. Apply directly through the SGO — each organization manages its own application process
  3. Select a qualifying school that participates in the program
Key Dates & Deadlines
  • October 2, 2026: Governor Dunleavy approved Alaska's first 20 SGOs
  • January 1, 2027: Federal program takes effect
  • Varies by SGO: Application deadlines and award timelines will differ by organization

How the federal tax credit works

A cash gift made on or after January 1, 2027 qualifies for the federal tax credit only when it goes to an SGO on a participating state's submitted list. On October 2, 2026, Governor Mike Dunleavy approved Alaska's first 20 SGOs. The official source is the Department of Education and Early Development bulletin. Organizations apply through the Scholarship Granting Organization application page. Alaska continues to accept and review applications on a rolling basis.

  • Up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly)
  • This is a dollar-for-dollar tax credit, not a deduction — it directly reduces your federal tax bill

How to donate

  1. Give only to an SGO on a participating state's submitted list. Alaska's first 20 approved organizations are named in the October 2, 2026 bulletin. Organizations apply at the application page, and applications remain open on a rolling basis
  2. Make your donation directly to an SGO on that list
  3. Claim the credit on your federal income tax return for the year of the donation
Alaska has no state income tax, so the federal credit is the primary tax benefit for Alaska donors.
Key Dates & Deadlines
  • October 2, 2026: Governor Dunleavy approved Alaska's first 20 SGOs
  • January 1, 2027: Federal tax credit becomes available
  • December 31: Annual deadline for donations to count toward that tax year's credit
Federal Tax Credit Program

Alaska has opted in to the federal scholarship tax credit program. On October 2, 2026, Governor Mike Dunleavy approved Alaska's first 20 Scholarship Granting Organizations. The Department of Education and Early Development bulletin is the official source. Organizations apply at the Scholarship Granting Organization application page, and Alaska continues to accept and review applications on a rolling basis. Since Alaska has no state income tax, the federal credit is the sole tax benefit for donors — up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly) starting January 1, 2027.

Guide last updated October 9, 2026

Alaska's federal opt-in status

Opted In

Alaska approved its first 20 SGOs on Oct 2, 2026 (Department of Education and Early Development bulletin). Applications remain open on a rolling basis.

Opt-in action (date)
January 26, 2026
Last verified
October 10, 2026

This page is for information only and is not tax advice.

SGOs in Alaska

AS

AAA Scholarship Foundation

Phoenix, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

Accepting donorsAZ · State program
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S

Scholarkids

Mesa, AZ

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization and is currently approved to receive both individual and corporate tax-credit donations. Those contributions fund scholarships for students attending qualified Arizona private schools.

Accepting studentsAccepting donorsAZ · State program
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TN

The Noble Arch Fund

Phoenix, AZ

The Noble Arch Fund is an Arizona STO that provides tuition scholarships funded by state tax-credit contributions. It serves Arizona families pursuing qualified private-school options.

Accepting studentsAccepting donorsAZ · State program
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AS

ACE Scholarships

Greenwood Village, AR

ACE Scholarships is a nonprofit scholarship organization that operates in Arkansas through the Philanthropic Investment in Arkansas Kids program and through ACE's broader K-12 scholarship model. In Arkansas, it presents need-based scholarship opportunities for students seeking private-school options.

Accepting studentsAccepting donorsAR · State program
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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.

Accepting donorsGA · State program
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AS

Alaska Students First

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.

Accepting studentsAccepting donors
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AC

American Catholic Education 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.

Accepting studentsAccepting donors
View profile →
CE

Christian Education Network

Columbus, 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.

Accepting studentsAccepting donors
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FO

Friends of Spruce Tree Montessori

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.

Accepting studentsAccepting donors
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G&

Gifted & Talented 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.

Accepting studentsAccepting donors
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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.

Accepting studentsAccepting donors
View profile →
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.

Accepting studentsAccepting donors
View profile →
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.

Accepting studentsAccepting donors
View profile →
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.

Accepting studentsAccepting donors
View profile →
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.

Accepting studentsAccepting donors
View profile →
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.

Accepting studentsAccepting donors
View profile →
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.

Accepting studentsAccepting donors
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RS

Renew Scholarships

OH

Accepting studentsAccepting donorsOH · State program
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SA

Student Athletic 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.

Accepting studentsAccepting donors
View profile →
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.

Accepting studentsAccepting donors
View profile →

Federal Program Details

Program
Federal Tax Credit Scholarship Program
State status
Opted In
Federal tax credit
Up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly)
Effective date
January 1, 2027
Student income limit
300% of area median gross income
Eligible grades
K-12
Enacted by
One Big Beautiful Bill Act (July 4, 2025)
Read the full explainer
For Donors

Federal tax credit in Alaska

A donor can claim a federal tax credit of up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly) for a cash gift made on or after January 1, 2027 only if Alaska has filed its election and submitted its SGO list, and only for an SGO on that list.

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