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

AP

Arizona Private Education Scholarship Fund, Inc.

Scottsdale, AZ

Arizona Private Education Scholarship Fund, Inc. is an Arizona STO that raises tax-credit contributions for tuition scholarships at qualified private schools. It serves Arizona families seeking broader access to nonpublic K-12 education.

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CE

Catholic Education Arizona

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.

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SC

School Choice Arizona, Inc.

Chandler, 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.

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IF

Institute for Better Education (IBE)

Tucson, 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.

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RC

Rocket City Scholarship Granting Organization, Inc.

Huntsville, AL

This organization is listed by the Alabama Department of Revenue as a qualified Scholarship Granting Organization under the Accountability Act program. Publicly available official roster information confirms it may participate in Alabama's tax-credit scholarship framework for eligible students seeking nonpublic K-12 options.

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SF

Students First Foundation

Gilbert, 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.

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AC

Arizona Christian School Tuition Organization, Inc.

Chandler, AZ

Arizona Christian School Tuition Organization, Inc. is a long-running Arizona STO that channels tax-credit donations into tuition scholarships for students attending participating Christian and other qualified private schools. Its focus is statewide access to faith-based private education.

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AT

A+ Tuition Assistance

Phoenix, AZ

A+ Tuition Assistance is an Arizona School Tuition Organization that uses tax-credit donations to provide tuition assistance scholarships for students attending qualified private schools. Its program is designed to expand family access to private education in Arizona.

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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.

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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.

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TR

Tuition Resources Foundation

Tempe, AZ

Tuition Resources Foundation is an Arizona STO that receives individual and corporate tax-credit contributions and awards tuition scholarships for qualified private-school attendance. It serves Arizona families seeking broader access to nonpublic education.

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AP

Arizona Private School Tuition Organization

Scottsdale, AZ

Arizona Private School Tuition Organization is an Arizona STO serving families who want access to qualified private schools. It converts donor tax-credit gifts into tuition scholarships for Arizona students.

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AT

Arizona Tuition Organization

Prescott, AZ

Arizona Tuition Organization is an Arizona STO focused on making Christian education more affordable by awarding tax-credit-funded tuition scholarships. It serves Arizona families pursuing private faith-based schooling.

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VT

Valley Tuition Organization

Phoenix, 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.

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AC

Arizona Christian Tuition

Chandler, 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.

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GA

Greater Arizona Inc.

Tempe, 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.

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TA

The Academy Opportunity Scholarship Fund

Norman, OK

The Academy Opportunity Scholarship Fund is a state-approved Oklahoma SGO that works exclusively with The Academy. It accepts tax-credit-eligible donations and helps fund scholarships for students attending that school.

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AS
Multi-state

ACE Scholarships

AK · AR · KS · LA · MT

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.

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FA

Financial Assistance for Independent Schools

Phoenix, 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.

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UR

UP RVA

Richmond, VA

UP RVA provides exceptional students from Richmond’s East End with the tools, resources, and support to succeed in independent schools, college, and beyond.

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VV

Verde Valley School Tuition Organization

Sedona, 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.

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AS

A.A.A. Scholarship Foundation- FL, LLC

Tampa, FL

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GL

Georgia Leadership Foundation, INC

Atlanta, GA

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1B

1 BBH BEES SGO

Brecksville, OH

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