The states whose SGO lists you'll seek (stage 4) are the states where you'll actively court donors, so register there ahead of the campaign, not after the first gift lands. For §25F, listing in another state also takes being “located” there (authorized to do business, usually a foreign-corporation registration, and compliant with its charity laws), and that state’s account can fund only students who live in that state. What each participating state charges for both is in the
state-by-state cost table. Donors are different: under the proposed regulations a U.S. citizen or resident can claim the credit for a gift to an SGO on any participating state’s list, wherever the donor lives, so you can solicit donors well beyond the states you serve (registering wherever the Charleston test says you must).
