Which scholarship organizations qualify for the federal credit
A gift earns the federal scholarship tax credit (up to $1,700 per taxpayer, from January 1, 2027) only if the organization is on a participating state’s official §25F list. We track every state’s list as it is published, copy it with its date, and link to the state’s own source.
30
states participating (IRS)
13
states with a published process
20
organizations on an official list
Not yet
IRS SGO list
State by state
1 of 30 participating states have approved organizations so far. Every 2027 list is due to the IRS by Feb 15, 2027; a state that does not file one has no qualifying organizations for 2027.
| State | Process | Approved | Who builds the list | Checked |
|---|---|---|---|---|
| Alabama | Process announced | 0 | Alabama Department of Revenue | Oct 5, 2026 |
| Alaska | Approving organizations | 20 (Oct 2, 2026) | Alaska Department of Education and Early Development | Oct 5, 2026 |
| Arkansas | No process announced | 0 | Not announced | Oct 5, 2026 |
| Colorado | Process announced | 0 | Colorado Department of Revenue | Oct 5, 2026 |
| Florida | No process announced | 0 | Not announced | Oct 5, 2026 |
| Georgia | No process announced | 0 | Not announced | Oct 5, 2026 |
| Idaho | Process announced | 0 | Idaho State Department of Education | Oct 5, 2026 |
| Indiana | No process announced | 0 | Not announced | Oct 5, 2026 |
| Iowa | Process announced | 0 | Office of the Governor and Iowa Department of Education | Oct 5, 2026 |
| Kansas | Process announced | 0 | Kansas State Treasurer | Oct 5, 2026 |
| Kentucky | Applications open | 0 | Kentucky Secretary of State | Oct 5, 2026 |
| Louisiana | Process announced | 0 | Louisiana Department of Education | Oct 5, 2026 |
| Mississippi | Process announced | 0 | Office of the Governor | Oct 5, 2026 |
| Missouri | No process announced | 0 | Not announced | Oct 5, 2026 |
| Montana | No process announced | 0 | Not announced | Oct 5, 2026 |
| Nebraska | Process announced | 0 | Nebraska Department of Revenue | Oct 5, 2026 |
| Nevada | No process announced | 0 | Not announced | Oct 5, 2026 |
| New Hampshire | No process announced | 0 | Not announced | Oct 5, 2026 |
| North Carolina | Process announced | 0 | North Carolina State Education Assistance Authority | Oct 5, 2026 |
| North Dakota | No process announced | 0 | Not announced | Oct 5, 2026 |
| Ohio | No process announced | 0 | Not announced | Oct 5, 2026 |
| Oklahoma | Process announced | 0 | Oklahoma Tax Commission | Oct 5, 2026 |
| South Carolina | No process announced | 0 | Not announced | Oct 5, 2026 |
| South Dakota | No process announced | 0 | Not announced | Oct 5, 2026 |
| Tennessee | Process announced | 0 | Tennessee Department of Education | Oct 5, 2026 |
| Texas | No process announced | 0 | Not announced | Oct 5, 2026 |
| Utah | No process announced | 0 | Not announced | Oct 5, 2026 |
| Virginia | No process announced | 0 | Office of the Governor | Oct 5, 2026 |
| West Virginia | No process announced | 0 | Not announced | Oct 5, 2026 |
| Wyoming | No process announced | 0 | Not announced | Oct 5, 2026 |
Organizations on an official list
Names as each state printed them. An organization on one state’s list funds scholarships for that state’s students; one on several lists keeps a separate account for each state.
Giving?
You can give to an organization in any participating state, wherever you live; the scholarship goes to a student in the state whose list it is on. Your state’s status →
Running an organization?
Each state must list every qualifying organization located in the state that asks. Free SGO Builder → Claim your listing →
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