Wyoming opens its §25F SGO applications: apply by December 1 to be on the 2027 list

Wyoming is taking applications. On October 12, 2026, the Wyoming Department of Education announced that it is accepting applications from nonprofits that want to be qualified scholarship granting organizations (SGOs) under the federal Education Freedom Tax Credit, IRC §25F, which the department calls the Federal K-12 Education Tax Credit Program. That makes Wyoming the fifth state to start taking organizations for its list, after Kentucky in July, Alaska in August, Montana, where the Department of Revenue has been verifying organizations since September 1, and Idaho on October 7. Others, including Tennessee, have only an interest form up so far; Tennessee says its application comes this fall.

“Wyoming families want educational options that work for their children, whether that means additional tutoring, learning materials, or help with tuition,” Gov. Mark Gordon said in the department's release. “This program gives individuals a direct way to invest in those opportunities. I encourage qualified organizations to apply and help Wyoming families make the most of this new resource.” State Superintendent of Public Instruction Megan Degenfelder called the opening “another important step toward empowering parents and expanding educational opportunities across our state.” Wyoming has been in since June, when Gov. Gordon's advance election put it on the IRS's first list of participating states.

How approval works. The department reviews applications on a rolling basis and sends its recommendations to the Governor's office, which gives final approval. Applications must be in by December 1, 2026 for an organization to be approved for the 2027 tax year, and the department says the annual SGO list will be posted on its website beginning in January 2027. It also says an SGO “cannot collect funds until the application is approved,” and it encourages organizations to apply early so they are designated before the tax year starts.

What the form asks for. The online application is titled “Section 25F Scholarship Granting Organization (SGO) Application & Annual Certification Form,” and it opens by naming the rules it applies: §25F, Treasury's temporary regulations (T.D. 10057) and the proposed regulations (REG-117199-25). It asks for the organization's legal name, EIN, a physical address labeled “Wyoming Location,” a contact and a website; whether it is a single-state SGO or a multistate SGO “with dedicated accounting for Wyoming funds”; its 501(c)(3) status, active or pending; whether it is a certified Wyoming entity; and a certification that it keeps a dedicated §25F account. An authorized officer then checks a box for each of §25F's operating requirements (student capacity, minimum expenditure, priority distribution, income eligibility verification, residency, and the self-dealing prohibition), commits to submitting an annual audit, correcting compliance failures, reporting material changes, and removal with due process, and signs under penalty of perjury.

New organizations can apply. An established SGO attaches its operating history, financial records and past audit reports. A new one can apply under what the form calls the “New SGO Transition Rule,” on its governing documents, bylaws and written policies. That follows Treasury's temporary regulations, which let a state rely on those documents until an organization has reported to the IRS, as long as the state finds that the policies expressly require the SGO to meet §25F's operating rules, “beyond a general requirement to comply with applicable law” (§ 1.25F-5T(d)(4)). So write the 90 percent spending test, the 10-student rule, income verification, the prior-recipient priority and the bar on paying disqualified persons into your bylaws and policies in so many words. A promise to follow the law isn't enough.

How it lines up with the federal rules. Unlike Idaho's assurances letter, which adds a 10 percent cap on administrative costs and lets donors designate a school, Wyoming's form describes its certifications as the “operational mandates under Section 25F(c)(5) and (d),” and we found no state-only operating rule in it. One field is worth a question. The address line asks for a “Wyoming Location,” but under the temporary regulations, which take effect without a comment period and apply from September 1, 2026, an organization is located in a state if it is authorized to do business there and complies with the state's charity laws. No in-state headquarters is required, and a state may not make SGOs operate more restrictively than §25F (one national standard). If you run a multistate SGO without a Wyoming office, register to do business in Wyoming and ask the department what to enter there.

The calendar. Wyoming's December 1 deadline comes well ahead of the federal one. Treasury's temporary regulations give states until February 15, 2027 to send their 2027 lists to the IRS (the full calendar), and the list must include every organization located in Wyoming that asks to be listed and qualifies. Under the proposed regulations, a Wyoming-listed SGO funds scholarships for students who live in Wyoming, and donors in any state can give to it and claim up to $1,700 per taxpayer, or $3,400 on a joint return when each spouse gives. The department names tuition, tutoring and instructional materials among the expenses scholarships can cover.

For organizations. If you want to serve Wyoming families in 2027, December 1 is the date to plan around. Get your 501(c)(3) letter (or pending application), your Wyoming business registration and a dedicated §25F account in place, and put §25F's operating rules into your written policies before you submit. Our free SGO builder walks through each step, our Wyoming page and Wyoming SGO list page track the state's process, and every state's official list is in one place.