Indiana Scholarship Granting Organizations
8 SGOs listed · 0 accepting students · 0 accepting donors
Indiana's School Scholarship program
Indiana's School Scholarship Tax Credit Program was established in 2009 and is administered by the Indiana Department of Education (IDOE). IDOE-certified Scholarship Granting Organizations (SGOs) collect donations and award "school scholarships" that cover tuition, fees, and pre-K expenses at participating schools.
Am I eligible?
Your child may qualify if:
- Family income at or below 400% of the federal free/reduced-price lunch (FRL) threshold — approximately $244,200 for a household of four (2026-2027 school year). Income is verified each year for renewal.
- Indiana residency — your child must have legal settlement in Indiana
- Enrolled in a participating school — your child must be enrolled in (or enrolling in) a school that participates in the program
Scholarships cover students from Pre-K through grade 12. The 2023 expansion added prekindergarten tuition and expenses to the program.
How much can my child receive?
Award amounts vary by SGO — there is no statutory minimum or maximum per student.
- Covers tuition and fees ("cost of education") at participating schools
- Pre-K students can also use funds for prekindergarten tuition and expenses
- Awards are based on each SGO's own policies and available funding
The statewide average scholarship was $1,758 in 2024-2025.
How to apply
Each SGO manages its own application process — there is no centralized state application.
- Contact a participating school — the school will connect you with the SGO application process
- Complete the SGO application — the school works with you to gather eligibility documentation (income verification, Indiana residency, enrollment)
- SGO reviews and awards — the SGO determines eligibility and scholarship amount based on its own policies
Browse the SGOs listed on this page to find one serving your area.
- Varies by SGO: Application timelines and deadlines differ by organization — contact schools early
- Annual renewal: Income must be verified each year to maintain eligibility
- Rolling: SGOs accept applications throughout the school year as funding allows
How the tax credit works
Indiana offers a 50% nonrefundable state income tax credit for donations to IDOE-certified SGOs.
- Individuals: Credit equal to 50% of your donation — no per-donor cap (subject to statewide cap availability)
- Pass-through entities: Credits flow through to shareholders, partners, or members in proportion to distributive shares
- Carry forward: Unused credits roll forward up to 9 years
- No minimum donation required
The statewide credit cap is $18.5 million per state fiscal year (July 1 through June 30). Credits are available on a first-come, first-served basis until the cap is reached.
How to donate
Indiana does not require a credit reservation — donate directly to a certified SGO.
- Choose an SGO from the list on this page or the IDOE certified SGO list
- Make your donation — the SGO will issue a tax credit ID number for your records
- Claim the credit on your Indiana state income tax return
Note: You may designate a specific participating school for your donation, but you cannot designate a specific student. A donation made on behalf of an individual student is treated as a tuition payment and does not qualify for the credit.
Program impact
Indiana's program has grown steadily since its inception, with scholarships nearly quadrupling over seven years.
| Year | Scholarships | Total Payouts | Avg. Scholarship |
|---|---|---|---|
| 2017-18 | 4,263 | $9.0M | $2,119 |
| 2021-22 | 14,222 | $25.2M | $1,769 |
| 2024-25 | 16,078 | $28.3M | $1,758 |
Six certified SGOs currently administer the program statewide. The 2023 legislative session expanded the program by increasing the statewide credit cap to $18.5 million and adding prekindergarten coverage.
- No reservation required: Donate directly to a certified SGO — no state portal needed
- Check cap availability: Monitor credits awarded to date on the IDOR School Scholarship Credit page
- State fiscal year cap: The $18.5M cap runs July 1 through June 30 — donate early in the fiscal year for best availability
- 9-year carry-forward: Unused credits roll forward automatically
Indiana has opted in to the federal scholarship tax credit program created by the One Big Beautiful Bill Act. Starting January 1, 2027, donors can also claim a federal tax credit of up to $1,700 ($3,400 for married filing jointly) for donations to qualifying Indiana SGOs. This federal credit is separate from Indiana's 50% state tax credit — eligible donors may be able to claim both on the same donation.
Resources for Indiana
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 — how it works, who qualifies, and what it means for families, donors, and SGOs starting in 2027.
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.
Resources for Indiana
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 — how it works, who qualifies, and what it means for families, donors, and SGOs starting in 2027.
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.
Guide last updated February 28, 2026
Federal Tax Credit Scholarship Program
Opted InIndiana has opted in to the federal scholarship tax credit program created by the One Big Beautiful Bill Act (signed July 4, 2025). Starting January 1, 2027, taxpayers who donate to qualifying SGOs in Indiana can claim a federal tax credit of up to $1,700 (or $3,400 for married filing jointly).
This federal credit is separate from Indiana's state tax credit program. Eligible donors may be able to claim both credits on the same donation.
SGOs in Indiana
Community Foundation of Elkhart County
Elkhart, IN
This organization is listed by the Indiana Department of Education as a certified Scholarship Granting Organization. Publicly available official records indicate it participates in Indiana's school scholarship tax credit program for eligible nonpublic-school students.
The Lutheran Scholarship Granting Organization of Indiana, Inc.
Fort Wayne, IN
This organization is listed by the Indiana Department of Education as a certified Scholarship Granting Organization. Publicly available official records indicate it participates in Indiana's school scholarship tax credit program for eligible nonpublic-school students.
Institute for Quality Education, Inc.
Indianapolis, IN
This organization is listed by the Indiana Department of Education as a certified Scholarship Granting Organization. Publicly available official records indicate it participates in Indiana's school scholarship tax credit program for eligible nonpublic-school students.
Legacy Foundation
Merrillville, IN
This organization is listed by the Indiana Department of Education as a certified Scholarship Granting Organization. Publicly available official records indicate it participates in Indiana's school scholarship tax credit program for eligible nonpublic-school students.
Indiana Foundation for Education Advancement
Zionsville, IN
This organization is listed by the Indiana Department of Education as a certified Scholarship Granting Organization. Publicly available official records indicate it participates in Indiana's school scholarship tax credit program for eligible nonpublic-school students.
Scholarship Granting Organization of Northeast Indiana, Inc.
Fort Wayne, IN
This organization is listed by the Indiana Department of Education as a certified Scholarship Granting Organization. Publicly available official records indicate it participates in Indiana's school scholarship tax credit program for eligible nonpublic-school students.
Professional Athletes of Indiana
Indianapolis, IN
This organization is listed by the Indiana Department of Education as a certified Scholarship Granting Organization. Publicly available official records indicate it participates in Indiana's school scholarship tax credit program for eligible nonpublic-school students.
Sagamore Institute Scholarships for Education Choice
Indianapolis, IN
This organization is listed by the Indiana Department of Education as a certified Scholarship Granting Organization. Publicly available official records indicate it participates in Indiana's school scholarship tax credit program for eligible nonpublic-school students.
Program Details
- Program name
- Indiana School Scholarship Tax Credit
- Tax credit
- 50% of donation
- Eligible grades
- Pre-K, K, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12
50% tax credit in Indiana
Donations to Indiana SGOs qualify for a 50% state income tax credit.
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