Scholarship Donation Credit

Ohio Scholarship Granting Organizations

80 SGOs listed · 71 accepting students · 80 accepting donors

Tax Credit100%

CreditDollar-for-dollar (nonrefundable)

GradesK-12

Max ScholarshipNo state-imposed max (SGO-determined)

Income LimitNone (priority for <300% FPL)

Federal CreditUp to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly)

EffectiveJanuary 1, 2027

Ohio's Scholarship Donation Credit program

Ohio's Scholarship Donation Credit program was established in 2021 and operates under dual administration — the Ohio Attorney General's Office certifies SGOs and maintains the official list, while the Ohio Department of Taxation administers the tax credit. Certified SGOs collect donations and award scholarships to K-12 students attending private schools, with priority given to low-income families.

The program has grown rapidly since its launch, expanding from 7 certified SGOs in 2021 to 74 in 2025.

Am I eligible?

There is no hard income cutoff — any K-12 student attending a participating private school may receive an SGO scholarship. However, SGOs are required by law to prioritize low-income students, defined as families earning below 300% of the Federal Poverty Level (approximately $99,000 for a family of four).

No IEP/504 exceptions — the program does not have special provisions for students with disabilities (Ohio has separate programs for that)
No grade-specific automatic eligibility — all K-12 students are eligible
No special categories for foster care, military families, or homeschooled students

How much can my child receive?

No state-imposed maximum — each SGO determines scholarship amounts based on available funding and its own policies.

Covers tuition and fees at private K-12 schools
Does not cover textbooks, tutoring, therapies, or transportation
Awards are generally based on financial need and available funds — some SGOs use third-party assessment tools to determine amounts

How to apply

Each SGO manages its own application process — there is no centralized state application. Ohio has 74 certified SGOs, each with its own timeline and requirements.

Find an SGO — browse the SGOs listed on this page or check the Ohio Attorney General's certified SGO list
Contact the school or SGO — learn their specific application process and deadlines
Complete the application — provide income documentation and enrollment verification as required by the SGO
Await award determination — the SGO reviews applications and determines scholarship amounts

Key Dates & Deadlines

Varies by SGO: Each organization sets its own application timeline and deadlines — contact schools early
Annual process: Families typically reapply each year
Priority for low-income: SGOs must prioritize students from families earning below 300% FPL

How the tax credit works

Ohio offers a 100% dollar-for-dollar nonrefundable state income tax credit for cash donations to certified SGOs.

Individuals: Credit equal to 100% of your donation up to $750
Married filing jointly: Up to $1,500 ($750 per spouse — each spouse should make a separate donation in their own name)
No statewide cap: There is no aggregate limit on total credits — the only caps are per-taxpayer
Individual income tax only: Corporations cannot claim this credit (businesses may still donate for a normal charitable deduction)
Pass-through entities: Individual investors may claim their proportionate share, but the total from any single entity's donation cannot exceed $750 per investor per year
No carry-forward: Unused credit cannot be applied to future years
No minimum donation required

How to donate

Ohio does not require a credit reservation — donate directly to a certified SGO. Because there is no statewide cap, there is no risk of credits running out.

Choose an SGO from the list on this page or the Ohio Attorney General's certified SGO list
Make your donation — contribute directly to the SGO (cash donations only)
Keep your receipt — the SGO will provide a donation acknowledgment letter
Claim the credit on Line 15 of the Ohio Schedule of Credits when filing your Ohio IT 1040

Note: You may designate a specific school for your donation, but you cannot designate a specific student. You also cannot receive the tax credit if you have a dependent receiving a scholarship from the same SGO donation.

Extended deadline: Donations made through April 15 of the following year can be claimed on the prior year's return. For example, donate by April 15, 2027 to claim the credit on your 2026 Ohio return. A donation may not be claimed for two taxable years.

Program impact

Ohio's program has experienced explosive growth since its 2021 launch.

Year	Certified SGOs	Tax Returns	Credits Claimed
2021	7	523	$269K
2022	33	~11,000	~$11.9M
2023	63	~24,000	~$26.8M
2025	74	—	—

Credits claimed grew from $269,000 to $26.8 million in just two years — a 100x increase. Key legislative expansions include doubling the MFJ cap to $1,500 (2023) and extending the donation deadline to April 15 (2023).

Key Dates & Deadlines

No reservation required: Donate directly — no state portal or pre-approval needed
No statewide cap: Credits cannot run out — your donation is always eligible
April 15 extended deadline: Donate by April 15 of the following year to claim on the prior year's return
No carry-forward: Use the credit in the year claimed or lose the excess — plan your donation to match your tax liability

Federal Tax Credit Program

Ohio 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 per taxpayer ($1,700 single, $3,400 married filing jointly) for donations to qualifying Ohio SGOs. The federal credit is reduced by any state tax credit claimed for the same contribution. A separate contribution can be planned for the other credit.

Resources for Ohio

For FamiliesFor Donors8 min read

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 — up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly), who qualifies, and what it means starting in 2027.

Oct 22, 2026

For FamiliesFor DonorsFor SGOs3 min read

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.

Feb 27, 2026

Guide last updated October 1, 2026

Federal Tax Credit Scholarship Program

Opted In

Ohio has opted in to the federal scholarship tax credit program created by the One Big Beautiful Bill Act (signed July 4, 2025). A taxpayer can claim a federal tax credit of up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly) for a cash gift made on or after January 1, 2027 only if Ohio has filed its election and submitted its SGO list, and only for an SGO on that list.

For 2027, a state must file its election by January 1, 2027 (11:59 p.m.) and submit its SGO list by February 15, 2027. If the state does not submit that list, no SGO in that state qualifies.

The federal credit is reduced by any state tax credit claimed for the same contribution.

Federal Credit

Up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly)

Effective Date

January 1, 2027

Income Limit

300% AMI

Learn more about the federal program →See every state's status on the tracker →

Ohio's federal opt-in status

Opted In

Opt-in action (date): Not yet
Official source: State announcement IRS participating-states list
Last verified: October 6, 2026

This page is for information only and is not tax advice.

Advisor guide to the federal credit Compare Ohio with every state on the tracker →

SGOs in Ohio

1 BBH BEES SGO

Brecksville, OH

Ohio Scholarship Granting Organizations

Ohio's Scholarship Donation Credit program

Am I eligible?

How much can my child receive?

How to apply

How the tax credit works

How to donate

Program impact

Resources for Ohio

The Federal Tax Credit Scholarship Program: What You Need to Know

What Is a Scholarship Granting Organization (SGO)?

Federal Tax Credit Scholarship Program

Ohio's federal opt-in status

SGOs in Ohio

1 BBH BEES SGO

ABC Ohio Foundation

American Scholarship Network

Aurora City Schools Scholarship Granting Organization

BEEX FOUNDATION SGO

Chesterton Academy of St Joseph Scholarship Foundation

Christian Education Fund of Allen County

Cincinnati Islamic School SGO

CISE-SGO

Dayton Christian SGO

Dayton Reformation Scholarship Granting Organization

Discovery School

EA Academy SGO

FAITH ISLAMIC ACADEMY SCHOLARSHIP FOUNDATION

FCS Scholarship Committee

Forever 49 Foundation

Gabriel SGO INC.

Give For Kids Scholarship Fund

Global Horizons SGO

Hearthside Christian Scholarship Fund

Heights Tax Credit SGO

Julie Billiart Network Scholarship Granting Organization

Legacy Education Affordability Fund

Lutheran Scholarship Granting Organization of Ohio

Lyceum Scholarship Fund

Northside Christian Scholarship Fund

Norwalk Catholic Scholarship Granting Organization

Notre Dame Academy Foundation

Notre Dame Schools Scholarship Granting Organization LionSGO

Ohio Association of Independent Schools Scholarship Granting Organizations OAIS SGO

Ohio Christian Education Network Scholarship Granting Organization

Ohio Christian Scholarship Granting Organization, Inc

Ohio EduCare Inc

Ohio Scholarship Fund Every Child Every Family

Omega Community Enrichment Foundation

Renew Scholarships

Saint Joseph Academy Scholarship Granting Organization

Saint Ursula Academy Foundation, Inc.

Servant Partners Inc.

Seton Catholic School Scholarship Granting Organization

Seton Cincinnati SGO

SMDPHS Scholarship Granting Organization

SSMS Scholarship Granting Organization

St. Francis de Sales High School Foundation

St. Joseph Scholarship Fund

St. Ursula Academy Scholarship Granting Organization

The Diocese of Youngstown Scholarship Granting Organization

THE SCHOLARSHIP GRANTING ORGANIZATION OF THE CATHOLIC COMMUNITY FOUNDATION

Thunderbird Scholarship Granting Organization

Toledo Christian Schools Foundation

Troy Christian SGO

Ursuline Foundation

Xavier-SGO

3RIVERSSGO

Akron Chesterton Scholarship Fund

Archbishop Hoban High School SGO

Beaumont School Scholarship Granting Organization

BengalSGO

Bluestone Hibernian Charities

Buckeye Christian Scholarship Granting Organization

Catholic Education Foundation for the Archdiocese of Cincinnati

Chaminade Julienne Catholic Education Fund

Christ the Teacher Diocesan Scholarship Fund

Christian Heritage Education Fund

Diocesan Education Corp

Diocese of Toledo Scholarship Fund