New Hampshire Scholarship Granting Organizations
1 SGO listed · 1 accepting students · 1 accepting donors
New Hampshire's Education Tax Credit Program
New Hampshire's Education Tax Credit (ETC) program provides K-12 scholarships through approved scholarship organizations. Enacted in 2012 and expanded in 2017, the program serves approximately 827 students annually. Scholarships can cover private school tuition, out-of-district public school tuition, college costs, tutoring, and distance education.
Am I eligible?
Your child may qualify if:
- Family income at or below 300% of the federal poverty level (approximately $99,000 for a family of four)
- Ages 5–20 and not yet graduated from high school
- New Hampshire residency required
- Income is verified each program year — students must reapply annually
Three student categories:
- Switchers: Currently enrolled in a NH public or charter school, or entering kindergarten/first grade
- Renewals: Received a scholarship in the prior year
- All others: Students already in private school, homeschoolers, or other situations
Note: There is no income waiver for students with IEPs or 504 plans — all students must meet the 300% FPL threshold. However, students receiving special education services qualify for a higher minimum scholarship (175% of the maximum average).
How much can my child receive?
Average scholarship: ~$3,221 (2024-25) — there is no fixed per-student maximum, but the SGO's average across all scholarships is capped at $3,405 (2025-26, CPI-adjusted annually).
- Individual awards may be higher or lower than the average based on financial need
- Special education students: Minimum scholarship of $5,959 (175% of max average)
- Awards are determined by the SGO based on income, family size, and available funds
Eligible uses of scholarship funds:
- Tuition at a private or parochial school
- Tuition at a public school outside your resident district
- College or university costs
- Accredited tutoring services
- Distance education programs
- Home education academic expenses (capped at 25% of average scholarship)
How to apply
Applications are managed by approved scholarship organizations — browse the listings on this page to find an approved organization. Currently there is one primary SGO serving NH families.
Application steps:
- Apply online through the SGO's website — applications open each spring for the following school year
- Provide income verification and proof of NH residency
- SGO reviews eligibility and determines award based on need and available funding
- Returning families are invited by email to reapply each year
- Spring: Applications open for the following school year (rolling — apply early)
- July 1 – June 30: Program year (fiscal year, not calendar year)
- Annual: Students must reapply each program year
How the tax credit works
New Hampshire offers an 85% tax credit for business donations to approved scholarship organizations — this is a business tax credit only.
- 85% of donation credited against Business Profits Tax (BPT) or Business Enterprise Tax (BET)
- Per-donor cap: $510,000 in credits (10% of aggregate cap), corresponding to a $600,000 maximum donation
- Statewide cap: $5.1 million in aggregate credits — this cap has never been fully utilized
- Carry forward: Unused credits roll forward up to 5 years (capped at $1 million per year)
- New Hampshire has no broad individual income tax — there is no individual state tax credit for SGO donations
For individual donors: You can donate as a charitable contribution, but there is no state tax credit for individuals without BPT/BET liability. The upcoming federal tax credit (starting January 2027) will provide the first avenue for most individual donors to receive a tax benefit.
How to donate
New Hampshire requires credit approval before donating through the NH Department of Revenue Administration:
- Submit Form ED-02 (Education Tax Credit Application) via the Granite Tax Connect portal or by mail
- DRA approves or denies within 30 days (first-come, first-served against the aggregate cap)
- Make your donation within 60 days of approval, and no later than June 30 of the program year
- Receive Form ED-03 (scholarship receipt) from the SGO within 15 days
- Claim the credit on your NH BPT or BET return
Note: Donors cannot designate a specific school or student.
- July 1: Program year opens — apply for credit approval early
- May 31: Deadline to submit Form ED-02 for the current program year
- 60 days: Donation deadline after DRA approval (no later than June 30)
- June 30: End of program year — all donations must be completed
- 5-year carry-forward: Unused credits roll forward (up to $1M/year)
New Hampshire opted in to the federal scholarship tax credit program in late January 2026. Starting January 1, 2027, individual donors can claim a federal tax credit of up to $1,700 ($3,400 for married filing jointly) for donations to qualifying New Hampshire scholarship organizations.
Since New Hampshire has no broad individual income tax, most individual donors would have no state credit to offset the federal credit — meaning they can claim the full federal credit without reduction. Business donors who claim both the 85% state ETC credit and the federal credit on the same donation would see their federal credit reduced by the state credit amount.
Resources for New Hampshire
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 New Hampshire
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 March 1, 2026
Federal Tax Credit Scholarship Program
Opted InNew Hampshire 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 New Hampshire can claim a federal tax credit of up to $1,700 (or $3,400 for married filing jointly).
This federal credit is separate from New Hampshire's state tax credit program. Eligible donors may be able to claim both credits on the same donation.
Program Details
- Program name
- New Hampshire Education Tax Credit
- Tax credit
- 85% of donation
85% tax credit in New Hampshire
Donations to New Hampshire SGOs qualify for a 85% state income tax credit.
Learn how it works →Is your SGO listed?
Reach families and donors searching for SGOs in New Hampshire. Free to get started.
List your SGO — it's free