How to become an SGO in every state
A donor gets the federal scholarship tax credit (up to $1,700, starting January 1, 2027) only for gifts to a nonprofit on a state’s SGO list. There is no national list. You register in each state, then apply on that state’s form by its deadline.
9
states taking applications now
November 30
next state deadline
Feb 15, 2027
last day a state can add you for 2027
$600
IRS fee to apply for 501(c)(3) status
Taking applications now
Soonest deadline first. Fees are what the state charges a nonprofit incorporated somewhere else. If you’re incorporated in that state, you can skip the registration fee.
Submit in the portal by November 30, 2026
Online portal (Form DR 1998). Attach Colorado good-standing and charity registration certificates and proof of a Colorado-only account.
- Pending 1023 OK?
- Yes
- Application fee
- Free
- Register in Colorado
- $100
- Charity registration
- $10
- State fees to get listed
- $110
- Each year after
- $35
File the declaration by November 30, 2026
File a one-page declaration with the Secretary of State, with your IRS determination letter and the $15 fee.
- Pending 1023 OK?
- No, needs IRS letter
- Application fee
- $15
- Register in Kentucky
- $90
- Charity registration
- No fee
- State fees to get listed
- $105
- Each year after
- $30
Alaska plans to send its list to the IRS by December 1, 2026
Email a signed letter of interest and your IRS determination letter. Reviewed as they come in.
- Pending 1023 OK?
- No, needs IRS letter
- Application fee
- Free
- Register in Alaska
- $50
- Charity registration
- $40
- State fees to get listed
- $90
- Each year after
- $53
Apply by December 1, 2026
Online form with signed certifications. The Department of Education reviews it and the governor's office gives final approval.
- Pending 1023 OK?
- Yes
- Application fee
- Free
- Register in Wyoming
- $50
- Charity registration
- Not required
- State fees to get listed
- $50
- Each year after
- $25
Mail the application by December 15, 2026
Paper Form 80002 with eight documents, mailed to the Tax Commission. You file it again every year.
- Pending 1023 OK?
- Yes
- Application fee
- Free
- Register in Oklahoma
- $300
- Charity registration
- $15
- State fees to get listed
- $315
- Each year after
- $115
Apply and be approved by December 31, 2026
Online form. Upload your IRS determination letter, articles, SGO policies and program materials.
- Pending 1023 OK?
- No, needs IRS letter
- Application fee
- Free
- Register in Indiana
- $20
- Charity registration
- Not required
- State fees to get listed
- $20
- Each year after
- $20
Meet every federal requirement by December 31, 2026
Email the Department of Revenue. There is no form yet.
- Pending 1023 OK?
- Not stated
- Application fee
- Free
- Register in Montana
- $20
- Charity registration
- Not required
- State fees to get listed
- $20
- Each year after
- $20
Rolling; Idaho's list is due by January 1, 2027
Online form with written answers about your program, plus a signed assurances letter.
- Pending 1023 OK?
- Yes
- Application fee
- Free
- Register in Idaho
- $100
- Charity registration
- Not required
- State fees to get listed
- $100
- Each year after
- $0
No deadline published yet
Email the Department of Revenue. No form or document list has been published yet.
- Pending 1023 OK?
- Not stated
- Application fee
- Free
- Register in South Carolina
- $10
- Charity registration
- $50
- State fees to get listed
- $60
- Each year after
- $50
Not open yet: 22 states
These states are in for 2027 but have no application yet. Each one has to list every qualifying nonprofit that applies and send its list to the IRS by February 15, 2027. You can register and get your documents ready now. Click a state for its page.
| State | Latest | State fees from out of state |
|---|---|---|
| Alabama → | Jan 16: Executive Order 742. Names the Department of Revenue. | $175, then $25/yr |
| Arkansas → | Jan 16: Opted in. Nothing published since. | $270, then $0/yr |
| Florida → | Jan 28: Opted in. Nothing published since. | $80, then $71/yr |
| Georgia → | Jan 20: Opted in. Nothing published since. | $270, then $50/yr |
| Iowa → | Jan 5: Governor's office and Department of Education to certify SGOs. | $25, then $0/yr |
| Kansas → | Apr 9: SB 361 names the State Treasurer. Enacted over the governor's veto. | $140, then $65/yr |
| Louisiana → | SGO interest form posted. Interest only; the application process has not been published. | $155, then $35/yr |
| Mississippi → | Jan 19: Governor's office to designate SGOs. | $150, then $50/yr |
| Missouri → | Jan 14: Opted in. Nothing published since. | $25, then $10/yr |
| Nebraska → | Department of Revenue named to certify SGOs. Forms and procedures not yet posted. | $25, then $13/yr |
| Nevada → | Jan 23: Opted in. Nothing published since. | $50, then $50/yr |
| New Hampshire → | Jul 2: HB 1774 signed (Chapter 242). Department of Education builds the list. | $50, then $80/yr |
| New York → | Oct 9: Gov. Hochul announces New York will participate. | $160, then $25/yr |
| North Carolina → | Jun 3: Session Law 2026-6 enacted. Elects North Carolina in and names the Authority to build the list. | $175, then $50/yr |
| North Dakota → | Jan 26: Opted in. Nothing published since. | $75, then $20/yr |
| Ohio → | Nothing published yet. | $99, then $0/yr |
| South Dakota → | Nothing published yet. | $125, then $10/yr |
| Tennessee → | Oct 7: Preliminary interest form opened. Interest only; not the application. | $650, then $20/yr |
| Texas → | Dec 10: Opted in. Nothing published since. | $25, then $0/yr |
| Utah → | Nothing published yet. | $59, then $18/yr |
| Virginia → | Jan 16: Gov. Youngkin announced five more. 12 "tentatively eligible" organizations in all; still not a filed §25F list. | $175, then $55/yr |
| West Virginia → | Nothing published yet. | $65, then $40/yr |
What it costs
Some costs are the same wherever you apply. The rest depend on which states you register in.
Wherever you apply
| IRS Form 1023 | $600 | Or $275 for Form 1023-EZ, if you expect $50,000 a year or less in gross receipts and have $250,000 or less in assets. |
| Incorporating in your home state | Usually under $100 | One state filing fee. The SGO Builder shows yours. |
| EIN | Free | From the IRS, online, in minutes. |
| Registered agent | $100 to $160/yr | For each state where you have no address of your own, at commercial agents' published prices. |
| Yearly audit, once listed | $10,000 to $30,000/yr | Treasury's estimate: about $10,000 at $500,000 or less in receipts, where a committee of independent people can do it, and about $30,000 above. |
IRS user fees · SGO Builder · Audit estimate from Treasury’s October 2026 proposed regulations
State by state, if you’re incorporated elsewhere
| State | Register as out-of-state nonprofit | Charity registration | Application | To get listed | Each year after |
|---|---|---|---|---|---|
| Alabama | $150 | $25 | Not yet | $175 | $25 |
| Alaskaopen | $50 | $40 | Free | $90 | $53 |
| Arkansas | $270 | No fee | Not yet | $270 | $0 |
| Coloradoopen | $100 | $10 | Free | $110 | $35 |
| Florida | $70 | $10 | Not yet | $80 | $71 |
| Georgia | $235 | $35 | Not yet | $270 | $50 |
| Idahoopen | $100 | None | Free | $100 | $0 |
| Indianaopen | $20 | None | Free | $20 | $20 |
| Iowa | $25 | None | Not yet | $25 | $0 |
| Kansas | $115 | $25 | Not yet | $140 | $65 |
| Kentuckyopen | $90 | No fee | $15 | $105 | $30 |
| Louisiana | $155 | None | Not yet | $155 | $35 |
| Mississippi | $100 | $50 | Not yet | $150 | $50 |
| Missouri | $25 | None | Not yet | $25 | $10 |
| Montanaopen | $20 | None | Free | $20 | $20 |
| Nebraska | $25 | None | Not yet | $25 | $13 |
| Nevada | $50 | No fee | Not yet | $50 | $50 |
| New Hampshire | $25 | $25 | Not yet | $50 | $80 |
| New York | $135 | $25 | Not yet | $160 | $25 |
| North Carolina | $125 | $50 | Not yet | $175 | $50 |
| North Dakota | $50 | $25 | Not yet | $75 | $20 |
| Ohio | $99 | No fee | Not yet | $99 | $0 |
| Oklahomaopen | $300 | $15 | Free | $315 | $115 |
| South Carolinaopen | $10 | $50 | Free | $60 | $50 |
| South Dakota | $125 | None | Not yet | $125 | $10 |
| Tennessee | $600 | $50 | Not yet | $650 | $20 |
| Texas | $25 | None | Not yet | $25 | $0 |
| Utah | $59 | None | Not yet | $59 | $18 |
| Virginia | $75 | $100 | Not yet | $175 | $55 |
| West Virginia | $50 | $15 | Not yet | $65 | $40 |
| Wyomingopen | $50 | None | Free | $50 | $25 |
| All 31 | $3,893 | $1,035 | |||
“To get listed” adds up the registration, the first charity registration and the application fee. “Each year after” is the state’s report and charity renewal, averaged per year. 20 of the 31 states require charity registration; some exempt small nonprofits or scale the fee with donations, shown as the lowest tier here. Each state’s page itemizes its fees and links the state’s fee schedule.
What every state asks for
Steps 1 to 5 are the same everywhere and you can do them now. Each state’s page turns them into a checklist.
- 1
A 501(c)(3) public charity
Not a private foundation. If you haven't formed the nonprofit yet, incorporate by December 31, 2026, or it can't be on any 2027 list.
Form 1023 guide → - 2
Registered in the state
A nonprofit from another state registers with the state's business office, and for charitable fundraising where the state requires it. No office needed.
Fees by state → - 3
A separate account per state
Each state's credit-eligible gifts go into an account that holds nothing else.
The money rules → - 4
The §25F rules in your bylaws
Your bylaws and written policies have to require each §25F rule. A promise to follow the law isn't enough.
Free bylaws template → - 5
IRS SGO portal registration
Treasury asks every SGO to register once the IRS opens the portal. It isn't open yet.
Portal guide → - 6
The state's application
Filed before the state's deadline. The cards above link each open state's form.
Not participating for 2027 yet
These states have no list, so no gift for their students earns the credit unless the state opts in by January 1, 2027. A nonprofit based in one of them can still register in a participating state and get on that state’s list.
Questions
How do I become an SGO for the federal scholarship tax credit?
Get on a participating state's SGO list. Every state asks for the same basics: a 501(c)(3) public charity, registered to do business in the state and following its charity laws, with a separate bank account for that state's gifts and bylaws that spell out the §25F rules. Then you file that state's application before its deadline. There is no national list, so a nonprofit that wants donors in several states applies to each one.
How much does it cost to become an SGO?
The IRS charges $600 to apply for 501(c)(3) status on Form 1023 ($275 on Form 1023-EZ, which you can use only if you expect gross receipts of $50,000 a year or less). Of the 9 states taking applications, only Kentucky charges an application fee ($15). The bigger state cost is registering in each state where you aren't incorporated: from $20 in Indiana to $650 in Tennessee in state fees, plus a registered agent there. Once you're listed, Treasury estimates the yearly audit at about $10,000 for SGOs with $500,000 or less in receipts and about $30,000 above that.
What is the deadline to get on a state's SGO list for 2027?
Each state sets its own, and the earliest is November 30, 2026. Every state's 2027 list is due to the IRS by February 15, 2027, and under Treasury's temporary regulations a state can't add anyone to its 2027 list after that. Most donors will give late in 2027, but a December gift only earns the credit if the nonprofit made that state's 2027 list.
Can we apply while our 501(c)(3) application is pending?
In some states. A state can list nonprofits whose Form 1023 is pending only if it lists every pending applicant that asks, and only if each exemption, once granted, takes effect by January 1 of the list year. For 2027, that means you have to be incorporated by December 31, 2026. Of the states taking applications now, Colorado, Wyoming, Oklahoma and Idaho accept pending applicants, and Kentucky, Alaska and Indiana want the IRS determination letter.
Can one nonprofit be on several states' lists?
Yes, if it registers in each one. Under Treasury's proposed regulations, a nonprofit on two or more lists has to spend at least 85% of its activities on scholarship granting. It keeps a separate account for each state, lets donors pick the state, and meets the 90% spending test separately for each account. Scholarships from a state's account go to students who live in that state.
Starting from scratch?
The free SGO Builder takes you from forming the nonprofit to your first audit, with templates. Open the SGO Builder →
Already on a list?
See every organization each state has approved. Approved SGOs → Claim your listing →
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