Montana Scholarship Granting Organizations

Montana's SSO Tax Credit Scholarship Program

Montana's Tax Credits for Contributions to Student Scholarship Organizations program provides K-12 scholarships through approved Student Scholarship Organizations (SSOs). Enacted in 2015 and dramatically expanded in 2021, the program has grown from serving an estimated 160 students to over 1,000 annually. Montana uses the term "Student Scholarship Organization" (SSO) rather than SGO, but they are functionally equivalent.

Am I eligible?

Montana's program is universal — all Montana resident students ages 5 through 18 are eligible under state law. There is no state-level income requirement.

• Ages 5–18 (age 5 by September 10 of the school year) — equivalent to K-12
• Montana residency required
• No income limit — individual SSOs may set their own income criteria
• Homeschooled students are NOT eligible — the statute explicitly excludes home schools from qualifying education providers

How much can my child receive?

Up to ~$13,347 per student per year — 100% of the statewide average per-pupil expenditure (recalculated annually by OPI).

• Scholarships are partial tuition awards in practice — each SSO sets its own award levels
• Total awards from all SSOs combined for one student may not exceed the per-pupil average
• Scholarship funds are sent directly to the qualifying education provider (private school or tutor), not to families

Qualifying education providers must be accredited (or have applied), satisfy health and safety requirements, and cannot be a public school or home school.

How to apply

Each SSO manages its own application process — there is no centralized state application. Browse the SSO listings on this page to find an approved organization, then apply directly through their website. You will typically need to provide income documentation, proof of Montana residency, and proof of student age.

How the tax credit works

Montana offers a 100% dollar-for-dollar state income tax credit for cash donations to approved SSOs.

• Individuals: The credit is equal to the donation up to $200,000. If you are married filing jointly you may claim the amount of each donation up to $400,000 if both spouses separately make a donation (2025 Form 2 instructions, Schedule III, line 7). MCA 15-30-3111 states: "The amount of the credit allowed is equal to the amount of the donation, not to exceed $200,000." The Department of Revenue's Student Scholarship Organization Credit page states: "The credit is equal to the amount of the donation up to $200,000."
• Corporations: Credit up to $200,000 per corporation per year
• Pass-through entities: Credits flow through to shareholders, partners, or members proportionally
• Carry forward: Unused credits roll forward up to 3 years
• Statewide cap: $7.2 million (2026) — escalates 20% annually when 80%+ of the prior year cap is used

Warning: The statewide cap fills almost instantly. In 2026, $7.16 million in credits were claimed in under 6 minutes on the Education Donations Portal. Plan ahead and have your donation settled with your chosen SSO before the portal opens.

How to donate

Montana's process is unique — you donate first, then the SSO registers the donation on the state portal:

1. Choose an approved SSO — browse the listings on this page
2. Make your cash donation directly to the SSO — funds must be received before portal registration
3. SSO registers your donation on the Education Donations Portal when it opens in mid-January
4. Receive your tax credit receipt with a confirmation number from the SSO (after DOR approves)
5. Claim the credit on your Montana state income tax return using the confirmation number

Credits are allocated first-come, first-served on the portal — once the aggregate cap is reached, no additional credits are available for that tax year. Contact the Montana Department of Revenue for cap availability.

Note: Donors cannot designate a specific student or education provider.

Program impact

Montana's SSO program has seen explosive growth since the 2021 expansion (HB 279), which raised the per-donor cap from $150 to $200,000 and reset the aggregate cap with a 20% annual escalator.

The program serves an estimated 1,000+ students annually at current funding levels.