Wyoming Scholarship Granting Organizations
Federal tax credit program effective January 2027 · SGOs coming soon
What is the federal scholarship program?
Wyoming 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 — Wyoming does not have a separate state-level SGO tax credit.
Starting January 1, 2027, Scholarship Granting Organizations (SGOs) in Wyoming 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 at or below 300% of the area median gross income 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
- Find an SGO — the Wyoming Department of Education says its annual SGO list will be posted beginning in January 2027. A listing on this page is not that list
- Apply directly through the SGO — each organization manages its own application process. The December 1, 2026 date below is for organizations applying to be SGOs, not for families
- Select a qualifying school that participates in the program
- January 1, 2027: Federal program takes effect
- Varies by SGO: Application deadlines and award timelines will differ by organization
How the federal tax credit works
Starting in 2027, donations to qualifying SGOs in Wyoming are eligible for a federal tax credit:
- Up to $1,700 per taxpayer ($1,700 single, $3,400 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
- Choose an SGO from the list on this page (as organizations become available)
- Make your donation directly to the SGO
- Claim the credit on your federal income tax return for the year of the donation
- January 1, 2027: Federal tax credit becomes available
- December 31: Annual deadline for donations to count toward that tax year's credit
Wyoming has opted in to the federal scholarship tax credit program. Since Wyoming has no state income tax, the federal credit is the sole tax benefit for donors — up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly) starting January 1, 2027.
Wyoming SGO applications
The Wyoming Department of Education is accepting applications from non-profit organizations seeking to participate as qualified Scholarship Granting Organizations. That page stays beside the IRS participating-states list already on this state's status record.
The Department says organizations seeking inclusion on Wyoming's annual list must satisfy the requirements of federal law and applicable Wyoming administrative regulations. Its page links the Wyoming SGO Application Form.
The Department states: "The SGO cannot collect funds until the Governor's office has approved it. Applications must be submitted by December 1, 2026, to receive approval for the 2027 tax year. The annual SGO list will be posted to the website beginning in January 2027."
The same page says that beginning January 1, 2027, individual taxpayers may contribute to an approved SGO and receive a dollar-for-dollar federal income tax credit of up to $1,700 each year. SGOlist states that credit as up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly).
Wyoming SGOs should apply by December 1, 2026, then list on SGOlist. Listing on SGOlist does not put an organization on the Department's list.
- December 1, 2026: SGO applications must be submitted to receive approval for the 2027 tax year
- January 2027: The annual SGO list will be posted on the Department of Education website
- January 1, 2027: The Department says individual taxpayers may contribute to an approved SGO beginning on this date
Resources for Wyoming
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.
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 October 13, 2026
Wyoming's federal opt-in status
Opted InThe Wyoming Department of Education is accepting applications from non-profit organizations seeking to participate as Scholarship Granting Organizations. Organizations must satisfy the requirements of federal law and applicable Wyoming administrative regulations. Apply with the Wyoming SGO Application Form (https://wde.jotform.com/262805416852056). Applications must be submitted by December 1, 2026, to receive approval for the 2027 tax year. An SGO cannot collect funds until the Governor's office has approved it. The annual SGO list will be posted beginning in January 2027.
- Opt-in action (date)
- Not yet
- Last verified
- October 6, 2026
This page is for information only and is not tax advice.
No SGOs in our directory for Wyoming yet
Wyoming SGOs should apply with the Wyoming Department of Education by December 1, 2026 for the 2027 tax year, then list on SGOlist. Listing here does not put an organization on the state's official list.
Federal Program Details
- Program
- Federal Tax Credit Scholarship Program
- State status
- Opted In
- Federal tax credit
- Up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly)
- Effective date
- January 1, 2027
- Student income limit
- 300% of area median gross income
- Eligible grades
- K-12
- Enacted by
- One Big Beautiful Bill Act (July 4, 2025)
Federal tax credit in Wyoming
A donor 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 Wyoming has filed its election and submitted its SGO list, and only for an SGO on that list.
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