← Back to the checklist

Exactly what to do

  1. A state joins by its governor (or designated official) filing Form 15714 with the IRS, every year. Check yours on the live opt-in tracker (the IRS's official roster trails announcements; here's why the counts differ). We watch every state daily and email account holders the day yours moves. Your state’s current listing posture, and what you can do about it today:

    Pick your home state in step 1.1 and this box fills with your state’s exact links and rules.

  2. The previewed framework has your state certifying, under penalties of perjury, that it independently verified you, including that your governing documents REQUIRE §25F compliance. Your binder is the stage 1-3 paper: stamped articles, EIN letter, bylaws with Article VIII, determination letter, signed minutes, and your solicitation registration. The first windows are already opening, Kentucky began accepting SGO declarations July 22, 2026 (including from out-of-state nonprofits), and the September regulations will settle the details; file the moment your state's window opens.

    No published process yet in your state? Get on the administering agency’s radar now, in writing:

    EMAIL/LETTER: to your state's listing agency

    Subject: Scholarship Granting Organization listing under IRC Section 25F Dear [Agency / Office], [ORGANIZATION NAME] is a 501(c)(3) public charity [formed in / registered in] [STATE], preparing to operate as a Scholarship Granting Organization under the federal Education Freedom Tax Credit (IRC Section 25F), which takes effect January 1, 2027. We understand [STATE] has elected to participate. We are writing to (1) ask how organizations will be included on the state's SGO list submitted to the IRS, (2) request notice when an application or declaration process is published, and (3) offer any information you need from us in the meantime. Our governing documents require Section 25F compliance, and our formation and exemption records are ready for review. Contact: [NAME], [TITLE], [EMAIL], [PHONE] EIN: [EIN] · [ADDRESS] Thank you for your time. [NAME]

  3. Run as a normal scholarship charity under ordinary 501(c)(3) law, seek listing in participating states that accept out-of-state SGOs, and never promise donors the credit until a state has listed you. Then be part of why your state joins: operating SGOs with families served are the strongest argument a governor hears (what staying out costs a state). Make the case in writing:
    EMAIL/LETTER: to your governor's office

    Subject: Electing into the federal Education Freedom Tax Credit (IRC Section 25F) Dear Governor [NAME], I lead [ORGANIZATION NAME], a 501(c)(3) public charity in [CITY, STATE] preparing to grant K-12 scholarships as a Scholarship Granting Organization under the federal Education Freedom Tax Credit (IRC Section 25F). Starting January 1, 2027, taxpayers in participating states can redirect up to $1,700 of federal tax to scholarship organizations at no cost to the state budget. The election is annual and made by your office. If [STATE] does not elect, our donors' federal credits, and the scholarships they fund, flow to families in participating states instead. We ask that [STATE] make the election for 2027, and we are glad to provide any information that would help your office evaluate it. [OPTIONAL: one sentence on the families/communities you serve.] Respectfully, [NAME], [TITLE], [ORGANIZATION NAME] [EMAIL] · [PHONE]

← Back to the checklist0 of 3 checkedNext: 2. Plan for annual re-listing →