EFTC in Wyoming

Wyoming is participating in the federal Educational Choice for Children Act scholarship program. Also known as the Federal Scholarship Tax Credit (FSTC), the program was enacted as IRC §25F and takes effect January 1, 2027.

Governor: Mark Gordon; Republican
Status: Opted in
Program begins: January 1, 2027; Federal tax credit live

Thank Governor Gordon

What EFTC means for Wyoming

Because Governor Mark Gordon has opted Wyoming into EFTC, families in Wyoming will be eligible for scholarships funded through the program when it goes live on January 1, 2027. Designated Scholarship Granting Organizations (SGOs) in Wyoming will receive donations from federal taxpayers and distribute them as scholarships to qualifying K-12 students.

Donors in Wyoming, and anywhere else in the country, can claim a federal income tax credit of up to $1,700 per tax return for contributions to a qualifying SGO, beginning January 2027. The credit is non-refundable and capped, but it lets taxpayers redirect federal income tax that would otherwise go to the U.S. Treasury into scholarships for students in their own community.

Wyoming's participation means federal tax dollars contributed by Wyoming residents stay in Wyoming, supporting families here rather than flowing to scholarship organizations in other states.

Frequently asked questions about EFTC in Wyoming

Does Wyoming participate in EFTC?

Yes. Governor Mark Gordon has opted Wyoming into the program, making Wyoming families eligible for scholarships when the program begins on January 1, 2027.

Who is the governor of Wyoming and what is their position on EFTC?

Governor Mark Gordon (Republican) has opted the state in.

Can Wyoming residents donate to an SGO and claim the federal tax credit?

Beginning January 1, 2027, any U.S. taxpayer can claim a federal income tax credit of up to $1,700 per tax return for donations to a qualifying Scholarship Granting Organization, regardless of the state they live in. Wyoming residents can give to SGOs in Wyoming and the scholarships will fund Wyoming students.

When does the EFTC program begin?

The Educational Choice for Children Act program begins on January 1, 2027. Donations made on or after that date are eligible for the federal tax credit. Each participating state's governor must submit a list of qualifying Scholarship Granting Organizations to the U.S. Treasury by January 1 of each participating year.

Becoming an SGO in Wyoming

To operate as a Scholarship Granting Organization (SGO) in Wyoming under the federal Education Freedom Tax Credit, an organization must meet the §25F requirements that apply in every participating state, plus anything Wyoming adds on top. Here is the current picture.

Certification status: Not yet published, awaiting federal guidance

How Wyoming opted in: Gov. Gordon's executive advance election (on the IRS roster by June 2026)

Federal requirements (apply in every state)

Be a 501(c)(3) nonprofit that is not classified as a private foundation.
Spend at least 90% of the income you receive on scholarships, the remaining 10% is the only budget for all administration, including fundraising.
Award scholarships to 10 or more students who attend more than one school.
Do not earmark or reserve contributions for a specific, named student.
Serve students in households at or below 300% of area median gross income.
Appear on your state's certified SGO list, which the state submits to the U.S. Treasury.

Wyoming-specific requirements

Wyoming has not published SGO requirements beyond the federal rules yet. Certification mechanics are gated on Treasury’s proposed §25F regulations, expected by the end of September 2026, so watch for Wyoming’s application window to open after that.

Sources: IRS: states participating in the federal Scholarship Tax Credit (Wyoming listed)

Full walkthrough: how to start an SGO. The intake, income verification, receipting, and disbursement a compliant program needs can run on software built specifically for the §25F workflow.

Scholarship Granting Organizations in Wyoming

Our directory tracks the Scholarship Granting Organizations running today’s state tax-credit scholarship programs, the organizations most likely to administer the federal EFTC once official §25F lists are certified.

Browse the national SGO directory →