Illinois Scholarship Granting Organizations

What happened to the Illinois scholarship program?

Illinois previously operated the Invest in Kids Scholarship Tax Credit Program, which provided scholarships to low-income K-12 students at qualifying nonpublic schools. The program ran from 2018 through the 2023-24 school year, awarding over 40,000 scholarships before the legislature allowed it to expire on December 31, 2023.

There is currently no active state scholarship tax credit program in Illinois.

What about the federal program?

The One Big Beautiful Bill Act (signed July 4, 2025) created a new federal tax credit scholarship program. However, it requires each state to opt in before SGOs in that state can participate.

As of February 2026, Illinois is still evaluating whether to opt in. The governor has not made a decision.

If Illinois opts in, your child may qualify if your family's household income is below 300% of the Area Median Income (AMI) for your area:

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

How to apply

The federal program is not yet active in Illinois. If the state opts in:

1. Find an SGO — look for Scholarship Granting Organizations listed on this page as they become available
2. Apply directly through the SGO — each organization manages its own application process
3. Select a qualifying school that participates in the program

Illinois's expired state tax credit

Illinois's Invest in Kids Act offered a 75% state income tax credit for donations to approved SGOs from 2018 through 2023. The program raised over $308 million and funded more than 40,000 scholarships before it expired. Unused credits from 2023 donations may be carried forward through 2028.

There is currently no state tax credit for SGO donations in Illinois.

The federal tax credit opportunity

If Illinois opts in to the federal program, donations to qualifying SGOs would be eligible for a federal tax credit starting in 2027:

• Up to $1,700 per individual filer
• Up to $3,400 for married filing jointly
• This would be a dollar-for-dollar tax credit, not a deduction — it directly reduces your federal tax bill
• No reservation required — donate to any qualifying SGO and claim the credit on your federal return

How to donate

The federal program is not yet active in Illinois. If the state opts in:

1. Choose an SGO from the list on this page (as organizations become available)
2. Make your donation directly to the SGO
3. Claim the credit on your federal income tax return for the year of the donation