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Scholarship Granting Organizations in Kentucky

Kentucky has not published its list for the federal Education Freedom Tax Credit yet. Below: where the state’s process stands, and the organizations that say they will serve Kentucky students. Each card opens the organization’s profile page; the green link goes to its own site.

Kentucky EFTC status →All states →Run one of these SGOs? Claim your listing →

No official §25F list yet. Applications are open with the Kentucky Secretary of State, and no organizations have been approved yet. The state’s 2027 list is due to the IRS by Feb 15, 2027. Until an organization is on that list, a gift to it does not earn the federal credit. Last checked Oct 5, 2026.

Where Kentucky is in the process

Jul 22, 2026 · Declaration process opened
Secretary of State filed the regulation setting out how SGOs file
Aug 27, 2026 · First declaration accepted
Kentucky Education Fund, as reported by the Kentucky Lantern
Oct 27, 2026 · Public hearing on the regulation (30 KAR 1:060) (expected)
Nov 30, 2026 · Declaration deadline for inclusion in 2027 (expected)
Jan 1, 2027 · State list due under Kentucky law (expected)
Feb 15, 2027 · Federal deadline for 2027 state lists (expected)
Without a list, no organization in the state qualifies for 2027

Getting on Kentucky’s list

File the one-page Declaration of Scholarship Granting Organization with the Secretary of State's Office of Business Filings, with your IRS 501(c)(3) determination letter and the $15 filing fee payable to the Kentucky State Treasurer. Declarations are due by November 30 before the first year you want to be listed. The governing regulation (30 KAR 1:060) is still being finalized, so confirm the current terms on the Secretary of State's page.

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Says it will serve Kentucky(2)

Not on Kentucky’s official list yet. These organizations say they will award §25F scholarships to Kentucky students: verified operators (shield) told us directly, others say so publicly. A gift earns the federal credit only once the organization is on the state’s list.

ACE Scholarships

Federal EFTC · All EFTC states

Per its own site

Operates tax-credit scholarship programs across ~15 states; running a dedicated federal EFTC arm.

acescholarships.org

Jewish Education Fund of America (JEFA)

Federal EFTC · National network

Per its own site

Jewish

Serves Orthodox Jewish K-12 families nationwide, all 50 states and DC; standing up for the federal credit.

jefamerica.org

Nothing on this page is an official §25F approval yet: Kentucky has not published its list. The organizations shown say they will serve Kentucky, or run its state program. Under Treasury’s temporary regulations, 2027 state lists are due to the IRS by February 15, 2027, each list must include every qualifying organization located in the state that asks to be on it, and the IRS publishes the combined list on irs.gov. We update this page as states publish. Every state’s list →

Run an SGO in Kentucky? Manage your listing

Compiled from public records. To add, update, or remove your listing, claim it below, or email info@eftccredit.com.

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