Virginia Scholarship Granting Organizations
38 SGOs listed · 4 accepting students · 4 accepting donors
Virginia's EISTC Scholarship Program
Virginia's Education Improvement Scholarships Tax Credits (EISTC) program provides Pre-K through grade 12 scholarships through approved scholarship foundations. Enacted in 2012, the program serves approximately 4,600 students at over 180 schools through 38+ approved foundations statewide.
Note: The EISTC program is currently authorized through January 1, 2028.
Am I eligible?
Your child may qualify if your family meets both an income threshold and a student category:
Income thresholds:
- General students: Family income at or below 300% FPL (approximately $99,000 for a family of four)
- Students with a finalized IEP: Family income at or below 400% FPL (approximately $132,000 for a family of four)
- Homeless students: Qualify regardless of income
Student must meet one of these categories:
- Currently enrolled in a Virginia public or charter school (at least half the current or prior school year)
- Previously received an EISTC scholarship
- Entering kindergarten or first grade (no prior school enrollment required)
- A new Virginia resident who did not attend a VA nonpublic school the prior year
- A student with a finalized IEP under IDEA (exempt from the categories above, through Jan. 1, 2028)
Pre-K eligibility: At-risk 4-year-olds unable to access Head Start or Virginia Preschool Initiative services, meeting income thresholds.
Note: 504 plans do NOT qualify for the higher IEP income threshold or category exemption — only IDEA IEPs.
How much can my child receive?
Up to 100% of the state SOQ per-pupil share for your school division (varies by locality — approximately $5,800 in Richmond).
- Students with an IEP: Up to 300% of the SOQ per-pupil share
- Average scholarship: approximately $2,800 (FY2021)
- Cannot exceed actual tuition, fees, and instructional materials
- Scholarship funds are paid directly to the school, not to families
Eligible expenses: Tuition, instructional fees, textbooks, workbooks, and supplies used solely for school-related work.
How to apply
Each approved scholarship foundation manages its own application process — there is no centralized state application. Browse the SGO listings on this page, or contact your desired private school to learn which foundation it works with. VDOE maintains a list of approved foundations.
Application steps:
- Confirm your child meets the eligibility criteria (income + student category)
- Identify a participating nonpublic school (must be accredited or maintain standardized testing)
- Contact an approved scholarship foundation and submit an application with income and eligibility documentation
- If approved, the foundation pays the scholarship directly to the school
- Varies by foundation: Each sets its own application timeline — apply early, as funding is limited
- July 1 – June 30: Program year (Virginia fiscal year)
- Annual: Students must reapply each year and continue meeting income thresholds
How the tax credit works
Virginia offers a 65% state tax credit for donations to approved scholarship foundations.
- Individuals: Credit up to $81,250 per year (65% of $125,000 maximum donation); minimum donation $500
- Married filing jointly: Up to $162,500 if each spouse makes a separate $125,000 donation (the statute applies the $125,000 limit "on an individual basis" — some foundations interpret this as per-couple; verify with the Virginia Department of Taxation for your filing situation)
- Businesses: No per-entity cap — the $125,000 individual limit does not apply to any business entity, including sole proprietorships
- Pass-through entities: Credits flow through to partners, shareholders, or members proportionally
- Carry forward: Unused credits roll forward up to 5 years
- Statewide cap: $25 million in total credits per fiscal year — this cap has not been fully exhausted
- Accepted donations: Cash and marketable securities (stocks, mutual funds)
How to donate
Virginia requires preauthorization from VDOE before donating — donations made before preauthorization will not receive tax credits:
- Contact an approved scholarship foundation (SGO) — the foundation submits your preauthorization request electronically through VDOE's system
- Receive your Preauthorization Notice — approved immediately if credits remain available
- Make your donation within 180 days of the preauthorization date (can be paid in installments)
- Foundation reports the donation to VDOE within 40 days
- Receive your Tax Credit Certificate from VDOE within 30 days
- Claim the credit on your Virginia tax return (due May 1, not April 15)
Donors may designate a particular school or program for their contribution but cannot designate a specific student.
- Year-round: Request preauthorization anytime — first-come, first-served against the $25M cap
- 180 days: Donation deadline after preauthorization
- May 1: Virginia income tax return deadline
- 5-year carry-forward: Unused credits roll forward automatically
Virginia was the first state to formally opt in to the federal scholarship tax credit program, electing on January 1, 2026 (announced January 9, 2026). 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 Virginia SGOs.
The federal credit is reduced dollar-for-dollar by any state credit received for the same donation. For a $1,700 donation to a Virginia SGO, the 65% state credit would be $1,105, reducing the federal credit to $595 — effectively making the donation cost-free in combined credits. To claim the full federal credit separately, donors can make two donations — one for the state credit and a second for the federal credit.
Resources for Virginia
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 Virginia
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 InVirginia 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 Virginia can claim a federal tax credit of up to $1,700 (or $3,400 for married filing jointly).
This federal credit is separate from Virginia's state tax credit program. Eligible donors may be able to claim both credits on the same donation.
SGOs in Virginia
UP RVA
Richmond, VA
UP RVA provides exceptional students from Richmond’s East End with the tools, resources, and support to succeed in independent schools, college, and beyond.
Association of Christian Schools International (ACSI Children's Tuition Fund)
Colorado Springs, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Anabaptist Scholarship Foundation of Virginia
Harrisonburg, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Carlisle School
Martinsville, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Elijah House Academy
Richmond, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Fishburne-Hudgins Educational Foundation
Waynesboro, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Fork Union Military Academy Foundation
Fork Union, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Great Aspirations Scholarship Program (GRASP)
Glen Allen, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Hague School Foundation
Norfolk, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Liberty Christian Academy, Inc.
Lynchburg, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
North Cross School
Roanoke, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
RENEWANATION
Roanoke, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Richmond Jewish Foundation
Richmond, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
St. Andrew’s School
Richmond, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
The Community Foundation of the Rappahannock River Region
Fredericksburg, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Tidewater Jewish Foundation, Inc.
Virginia Beach, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Virginia Foundation for LD Students
Virginia Beach, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Anna Julia Cooper Scholarship Foundation
Richmond, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Atlantic Shores Tuition Foundation
Virginia Beach, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Boys Home of Virginia
Covington, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Diocese of Arlington Scholarship Foundation, Inc.
Arlington, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Foundation for Educational & Developmental Opportunity
Bristol, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Hampton Roads International Montessori School
Newport News, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Imago Dei Scholarship Foundation
Richmond, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Jackson-Feild Homes
Jarratt, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
McMahon-Parater Foundation for Education
Richmond, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
New Covenant Schools
Lynchburg, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Rise Academy
Richmond, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
The Community Foundation of Harrisonburg and Rockingham County
Harrisonburg, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Dunlap Garrick Christian Community Foundation
Norfolk, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Hargrave Foundation
Chatham, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Lunenburg-Nottoway Educational Foundation
Blackstone, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
The Nansemond-Suffolk Academy Educational Foundation
Suffolk, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Torah Education Scholarship Foundation
Glen Allen, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Potomac Conference Education Fund
Staunton, VA
This organization appears on Virginia Department of Education education improvement scholarship tax credit reporting as an approved scholarship foundation. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships for eligible Virginia students.
Autism Envisioned Foundation
Vienna, VA
The Hunter School Foundation
Henrico, VA
Commonwealth Opportunity Scholars
Alexandria, VA
Program Details
- Program name
- Educational Improvement Scholarships Tax Credits Program
- Tax credit
- 65% of donation
65% tax credit in Virginia
Donations to Virginia SGOs qualify for a 65% state income tax credit.
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