North Carolina Scholarship Granting Organizations
Federal tax credit program effective January 2027 · SGOs coming soon
Federal Tax Credit Scholarship Program
Opted InNorth Carolina 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 North Carolina can claim a federal tax credit of up to $1,700 (or $3,400 for married filing jointly).
No SGOs listed in North Carolina yet
North Carolina has opted in to the federal scholarship tax credit program. Be among the first SGOs to list here and connect with families and donors.
Resources for North Carolina
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.
Federal Program Details
- Program
- Federal Tax Credit Scholarship Program
- State status
- Opted In
- Federal tax credit
- $1,700 / $3,400 MFJ
- Effective date
- January 1, 2027
- Student income limit
- 300% of Area Median Income
- Eligible grades
- K-12
- Enacted by
- One Big Beautiful Bill Act (July 4, 2025)
Federal tax credit in North Carolina
Donate to a qualifying SGO in North Carolina and claim a federal tax credit of up to $1,700 ($3,400 MFJ) starting January 2027.
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