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

Resources

Guides on SGOs, tax-credit scholarships, and K-12 education funding for families, donors, and organizations.

Articles and guides

For FamiliesFor Donors8 min read

The Federal Tax Credit Scholarship Program: What You Need to Know

A clear explainer on the new federal tax credit for donations to Scholarship Granting Organizations — up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly), who qualifies, and what it means starting in 2027.

SGOlist Team·
For Donors5 min read

Arizona Tax Credit Scholarships: How Donors Can Give More While Paying Less in Taxes

Arizona offers up to $3,062 in dollar-for-dollar tax credits for donations to School Tuition Organizations. Here's how donors can maximize their impact and minimize their tax bill.

SGOlist Team·
For Families5 min read

Georgia Scholarship Guide for Families: How to Get a Private School Scholarship Through an SSO

A step-by-step guide for Georgia families on how the Qualified Education Expense Tax Credit program works, who qualifies, and how to apply for a K-12 private school scholarship through a Student Scholarship Organization.

SGOlist Team·
For FamiliesFor DonorsFor SGOs3 min read

What Is a Scholarship Granting Organization (SGO)?

A comprehensive guide to SGOs — what they are, how they work, and how they connect donors, families, and K-12 schools through tax-credit scholarship programs.

SGOlist Team·