North Dakota Scholarship Granting Organizations

What is the federal scholarship program?

North Dakota has opted in to the federal tax credit scholarship program created by the One Big Beautiful Bill Act (signed July 4, 2025). This is a new federal program — North Dakota does not have a separate state-level SGO tax credit.

Starting January 1, 2027, Scholarship Granting Organizations (SGOs) in North Dakota can receive tax-credit-eligible donations to fund K-12 scholarships for eligible students.

Am I eligible?

Your child may qualify if your family's household income is below 300% of the Area Median Income (AMI) for your area. Eligibility details:

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

How to apply

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

How the federal tax credit works

Starting in 2027, donations to qualifying SGOs in North Dakota are eligible for a federal tax credit:

• Up to $1,700 per individual filer
• Up to $3,400 for married filing jointly
• This is 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

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