Oklahoma Scholarship Granting Organizations

Oklahoma's Equal Opportunity Education Scholarship Program

Oklahoma's Equal Opportunity Education Scholarship Act provides K-12 tuition scholarships through approved SGOs. Enacted in 2011 and significantly expanded in 2021, the program serves approximately 3,200 students annually across multiple SGOs statewide.

Oklahoma also operates a separate Parental Choice Tax Credit (a direct refundable credit to parents, up to $7,500) that can be stacked with SGO scholarships — families may benefit from both programs.

Am I eligible?

Your child may qualify through any one of three independent eligibility pathways:

1. Income pathway: Household income at or below 300% of the free/reduced-price lunch standard (approximately $178,434 for a family of four in 2025-26)
2. School improvement pathway: Student attends or is eligible by residence to attend a public school designated "in need of improvement" by the State Board of Education — no income limit
3. IEP pathway: Student attended an Oklahoma public school with an IEP — no income limit

Additional eligibility notes:

• Siblings of current scholarship recipients qualify automatically
• No re-verification required once awarded — student and siblings remain eligible until high school graduation or age 21
• Pre-K through 12th grade eligible

How much can my child receive?

Up to $8,000 per student per year (or 80% of statewide average per-pupil expenditure, whichever is greater).

• Students with IEPs/special needs: Up to $25,000 per year
• Average scholarship: approximately $2,700 (varies significantly by SGO and need)
• Awards are tiered by need — students with greater financial need receive larger scholarships
• Scholarship funds cover tuition, fees, and transportation at accredited private schools
• Funds are disbursed directly to the school

How to apply

Each SGO manages its own application process — there is no centralized state application. Browse the SGO listings on this page to find an approved organization, or contact your desired private school to learn which SGO it partners with.

General application steps:

1. Enroll in or get accepted by a participating accredited private school
2. Obtain a scholarship application from the school or SGO's website
3. Submit the application with income documentation, proof of residency, and any IEP documentation
4. The school reviews and endorses the application, then forwards it to the SGO
5. SGO determines the award based on eligibility and available funding

How the tax credit works

Oklahoma offers a 50% state income tax credit for donations to approved SGOs — or 75% if you make a written commitment to donate the same amount for two consecutive years.

• Individuals: Credit up to $1,000 (single) or $2,000 (married filing jointly) per year
• Businesses: Credit up to $100,000 per year (corporations, S-corps, partnerships, LLCs)
• Pass-through entities: Credits allocated to equity owners are not further limited by the individual $1,000/$2,000 caps
• Carry forward: Unused credits roll forward up to 3 years
• Statewide cap: $25 million for SGO donations (if exceeded, credits are prorated retroactively — no proration has been needed since 2022)

Tip: Commit in writing to donate the same amount for two consecutive years to receive the 75% credit instead of 50% — both years qualify at the higher rate.

How to donate

Oklahoma has no reservation system — donate directly to an approved SGO anytime during the calendar year:

1. Choose an approved SGO — browse the listings on this page
2. Make your donation by December 31 of the tax year (you may designate a specific school but not a specific student)
3. SGO reports your contribution to the Oklahoma Tax Commission by January 10
4. OTC publishes credit percentage by February 15 — your credit is not reduced if the statewide cap hasn't been exceeded, but if it has, all donor credits are prorated
5. Claim the credit on your Oklahoma income tax return (Form 511-CR)