Ohio Scholarship Granting Organizations
80 SGOs listed · 71 accepting students · 80 accepting donors
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
- 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).
- 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
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 ($3,400 for married filing jointly) for donations to qualifying Ohio SGOs. The federal credit is offset by any state credit claimed on the same donation — donors may benefit most by making separate donations to maximize both credits.
Resources for Ohio
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 Ohio
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 February 28, 2026
Federal Tax Credit Scholarship Program
Opted InOhio 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 Ohio can claim a federal tax credit of up to $1,700 (or $3,400 for married filing jointly).
This federal credit is separate from Ohio's state tax credit program. Eligible donors may be able to claim both credits on the same donation.
SGOs in Ohio
1 BBH BEES SGO
Brecksville, OH
ABC Ohio Foundation
Hudson, OH
American Scholarship Network
Sheffield Village, OH
Aurora City Schools Scholarship Granting Organization
Aurora, OH
BEEX FOUNDATION SGO
Cincinnati, OH
Chesterton Academy of St Joseph Scholarship Foundation
Fairborn, OH
Christian Education Fund of Allen County
Lima, OH
Cincinnati Islamic School SGO
Middletown, OH
CISE-SGO
Cincinnati, OH
Dayton Christian SGO
Miamisburg, OH
Dayton Reformation Scholarship Granting Organization
Dayton, OH
Discovery School
Mansfield, OH
EA Academy SGO
Brook Park, OH
FAITH ISLAMIC ACADEMY SCHOLARSHIP FOUNDATION
Cuyahoga Falls, OH
FCS Scholarship Committee
Washington Court House, OH
Forever 49 Foundation
Cincinnati, OH
Gabriel SGO INC.
Dayton, OH
Give For Kids Scholarship Fund
University Heights, OH
Global Horizons SGO
Worthington, OH
Hearthside Christian Scholarship Fund
Brunswick, OH
Heights Tax Credit SGO
University Heights, OH
Julie Billiart Network Scholarship Granting Organization
Mayfield Heights, OH
Legacy Education Affordability Fund
Cedarville, OH
Lutheran Scholarship Granting Organization of Ohio
Rocky River, OH
Lyceum Scholarship Fund
South Euclid, OH
Northside Christian Scholarship Fund
Westerville, OH
Norwalk Catholic Scholarship Granting Organization
Norwalk, OH
This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.
Notre Dame Academy Foundation
Toledo, OH
This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.
Notre Dame Schools Scholarship Granting Organization LionSGO
Chardon, OH
This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.
Ohio Association of Independent Schools Scholarship Granting Organizations OAIS SGO
Granville, OH
This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.
Ohio Christian Education Network Scholarship Granting Organization
Columbus, OH
This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.
Ohio Christian Scholarship Granting Organization, Inc
Chillicothe, OH
This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.
Ohio EduCare Inc
Dundee, OH
This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.
Ohio Scholarship Fund Every Child Every Family
Columbus, OH
This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.
Omega Community Enrichment Foundation
Columbus, OH
This organization is listed by the Ohio Attorney General as a certified Scholarship Granting Organization under Ohio's scholarship donation credit. Publicly available official records indicate it may receive qualified contributions supporting scholarships for eligible chartered nonpublic-school students.
Renew Scholarships
OH
Saint Joseph Academy Scholarship Granting Organization
Cleveland, OH
Saint Ursula Academy Foundation, Inc.
Toledo, OH
Servant Partners Inc.
Berlin, OH
Seton Catholic School Scholarship Granting Organization
Hudson, OH
Seton Cincinnati SGO
Cincinnati, OH
SMDPHS Scholarship Granting Organization
Cleveland, OH
SSMS Scholarship Granting Organization
Brecksville, OH
St. Francis de Sales High School Foundation
Toledo, OH
St. Joseph Scholarship Fund
Sylvania, OH
St. Ursula Academy Scholarship Granting Organization
Cincinnati, OH
The Diocese of Youngstown Scholarship Granting Organization
Youngstown, OH
THE SCHOLARSHIP GRANTING ORGANIZATION OF THE CATHOLIC COMMUNITY FOUNDATION
Cleveland, OH
Thunderbird Scholarship Granting Organization
Lima, OH
Toledo Christian Schools Foundation
Toledo, OH
Troy Christian SGO
Troy, OH
Ursuline Foundation
Cincinnati, OH
Xavier-SGO
Cincinnati, OH
3RIVERSSGO
North Bend, OH
Akron Chesterton Scholarship Fund
Akron, OH
Archbishop Hoban High School SGO
Cleveland, OH
Beaumont School Scholarship Granting Organization
Cleveland Heights, OH
BengalSGO
Cleveland, OH
Bluestone Hibernian Charities
Cleveland Heights, OH
Buckeye Christian Scholarship Granting Organization
Zanesville, OH
Catholic Education Foundation for the Archdiocese of Cincinnati
Cincinnati, OH
Chaminade Julienne Catholic Education Fund
Dayton, OH
Christ the Teacher Diocesan Scholarship Fund
Steubenville, OH
Christian Heritage Education Fund
Findlay, OH
Diocesan Education Corp
Columbus, OH
Diocese of Toledo Scholarship Fund
Toledo, OH
Emmanuel Christian Academy Scholarship Fund
Springfield, OH
Magnificat Scholarship Granting Organization
Rocky River, OH
Mansfield Temple Christian Crusader Education Fund
Mansfield, OH
Mars Hill SGO
Cincinnati, OH
Mount Notre Dame SGO
Cincinnati, OH
Nehemiah Education Fund
Strasburg, OH
Nordonia Hills Schools SGO
Northfield Center, OH
Ohio Commodore Scholarship Fund
Buckeye Lake, OH
SEHS Scholarship Granting Organization
Lakewood, OH
St Ignatius High School Scholarship Granting Organization
Cleveland, OH
St. Johns Jesuit SGO
Toledo, OH
The Juniper School SGO
Columbus, OH
The Mustard Seed Education Foundation
Toledo, OH
Walsh Jesuit High School Scholarship Granting Organization
Cuyahoga Falls, OH
Program Details
- Program name
- Scholarship Donation Credit
- Tax credit
- 100% of donation
- Administered by
- Ohio Attorney General (Charitable Law Section)
100% tax credit in Ohio
Donations to Ohio SGOs qualify for a 100% state income tax credit.
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