Everything in stages 1 through 3 can be true and your donors still get no credit: §25F only flows through organizations on the list a participating state submits to the IRS. As of our last data update (2026-07-22), 30 states are opted in on our tracker (the IRS posts its own official roster, which trails announcements; see how the federal SGO list works for why the counts differ).

Some rules are still provisional. Items marked provisional come from Treasury’s June 2026 preview of the §25F framework. Proposed regulations are expected by the end of September 2026; we re-verify every provisional item the week they publish, and our news feed tracks each change.

The steps

  1. Your state posture was set in stage 1. Participating: assemble the vetting binder from your stage 1-3 paperwork and file the moment the window opens (Kentucky's opened July 22, 2026, and accepts out-of-state SGOs). Not yet: operate as a normal scholarship charity, seek listing where out-of-state SGOs are accepted, and never promise the credit early.

    0/3 insideStep-by-step guide →

    Live state opt-in trackerHow the governor opt-in works

  2. The state election and the SGO list repeat every year. Getting listed once is not permanent status; this year's compliance records are next year's application.

    0/1 insideStep-by-step guide →
We watch this for you. The single most useful thing we can do for a forming SGO is tell you the day your state publishes its list process. That alert is coming with free builder accounts; until then, the news feed and opt-in tracker carry every move.

Frequently asked questions

My state hasn't elected. Is forming an SGO pointless?

No. You can form and operate a scholarship charity under ordinary 501(c)(3) law today, and states keep joining (two were added to the IRS roster in the last month alone). What you cannot do is promise donors the federal credit until your state elects and lists you.

How does my organization actually apply to be listed?

State processes are just starting to open: Kentucky's Secretary of State began accepting SGO declarations on July 22, 2026, and the rest are expected to follow as the proposed regulations land. The previewed framework has each state submitting its list electronically before January 1, 2027, with a certification that it independently vetted every SGO on it; the guide below shows your state's current posture, and our news feed tracks every move.

Is being listed permanent?

No. The state election and the SGO list are annual. Staying qualified and re-appearing on the list every year is part of running an SGO.