Scholarship Granting Organizations

Find SGOs, STOs, and SFOs that provide tax credit scholarships for K-12 private school tuition

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SpecialNeedsScholarships.org is an Arizona-based School Tuition Organization focused on providing tuition scholarships to students with special needs attending qualified private schools. The organization operates under Arizona's private school tuition tax credit programs, with a particular emphasis on serving families of children with disabilities who may benefit from specialized educational environments. The organization enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions, which are directed toward scholarships for special needs students. SpecialNeedsScholarships.org recognizes that children with disabilities often require specialized educational approaches that may be better served in private school settings, and works to remove the financial barriers that prevent families from accessing these options.

STOEIN: 822231384

A.A.A. Scholarship Foundation, Inc. is the Georgia affiliate of the national AAA Scholarship Foundation network, one of the largest scholarship granting organizations in the United States. Operating under Georgia's Qualified Education Expense Tax Credit program, the organization provides tuition scholarships to eligible K-12 students attending qualified private schools in Georgia, funded through tax credit donations from individual and corporate taxpayers. The foundation works to make private education accessible to families who might not otherwise be able to afford it, with a focus on serving economically disadvantaged students. Georgia taxpayers who contribute to A.A.A. Scholarship Foundation receive a dollar-for-dollar state income tax credit, making it possible to redirect tax dollars toward funding educational opportunities for students in need. The organization has a proven track record of efficiently distributing scholarship funds to partner schools across the state.

SSOEIN: 900064735

A Pay It Forward Scholarship, Inc. is a Georgia-based Student Scholarship Organization (SSO) that operates under the state's Qualified Education Expense Tax Credit program. The organization provides tuition scholarships to eligible K-12 students attending qualified private schools in Georgia, funded through tax credit donations from individual and corporate taxpayers. By facilitating the tax credit donation process, A Pay It Forward Scholarship enables Georgia taxpayers to receive a 100% state income tax credit while directly supporting students who need financial assistance to access private education. The organization embodies the spirit of paying it forward by connecting generous donors with students in need, helping to create a cycle of educational opportunity that benefits families and communities across the state.

SSO

A+ Tuition Assistance is an Arizona-based School Tuition Organization that provides tuition scholarships to K-12 students attending qualified private schools through the state's tuition tax credit programs. The organization works to make private education more accessible and affordable for Arizona families by connecting donors with students in need of financial assistance. As a certified STO, A+ Tuition Assistance enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions, which are distributed as tuition scholarships to eligible students. The organization is committed to academic excellence and believes that every student deserves access to quality education, regardless of their family's financial situation.

STOEIN: 883970677

AAA Scholarship Foundation is one of the largest scholarship granting organizations in the United States, headquartered in Tampa, Florida. Founded to make academic achievement accessible to all students, AAA provides private school tax credit scholarships to economically disadvantaged and disabled students across multiple states including Florida, Alabama, Georgia, Nevada, and others. The organization operates under various state tax credit scholarship programs, allowing donors to receive dollar-for-dollar tax credits for their contributions. As a federally approved Scholarship Granting Organization (SGO) under the Education Freedom Tax Credit program, AAA administers K-12 scholarships that can be used for private school tuition, tutoring, and other qualified educational expenses. The foundation has awarded thousands of scholarships annually, helping families who otherwise could not afford private education gain access to the schools that best meet their children's needs. AAA is committed to expanding educational choice and ensuring that financial circumstances do not limit a child's educational opportunities.

SFO

AAA Scholarship Foundation Alabama is the Alabama affiliate of the national AAA Scholarship Foundation, one of the largest scholarship granting organizations in the United States. The organization provides private school tax credit scholarships to economically disadvantaged students in Alabama, operating under the state's tax credit scholarship program to help families access K-12 private education. As an approved SGO in Alabama, AAA Scholarship Foundation enables donors to receive tax credits for their contributions, which are distributed as tuition scholarships to eligible students. The organization has a proven track record of efficiently administering scholarship programs across multiple states and is committed to ensuring that financial circumstances do not limit a child's educational opportunities in Alabama.

SGO

AAA Scholarship Foundation Nevada is the Nevada affiliate of the national AAA Scholarship Foundation, one of the largest scholarship granting organizations in the United States. The organization provides private school tax credit scholarships to economically disadvantaged students in Nevada, administering approximately 1,060 annual K-12 scholarships through the state's Opportunity Scholarship program. As a state-approved SGO in Nevada, AAA Scholarship Foundation enables donors to receive tax credits for their contributions, which are distributed as tuition scholarships to eligible students. The organization has extensive experience administering scholarship programs across multiple states and is committed to ensuring that Nevada families have access to quality educational options regardless of their financial circumstances.

SGO

AACS Children's Scholarship Fund is a scholarship granting organization affiliated with the American Association of Christian Schools (AACS). The organization provides tuition scholarships to students attending AACS member schools, helping families access quality Christian education through tax credit-funded scholarship programs. AACS represents hundreds of Christian schools across the United States. Operating as an approved SGO in Virginia and other states, AACS Children's Scholarship Fund enables donors to receive tax credits for contributions that directly support K-12 students at Christian schools. The organization works to ensure that families who desire a faith-based education for their children are not prevented from accessing it due to financial constraints, partnering with member schools to identify and support students with the greatest need.

SGOFederal Eligible

ACE Scholarships (Alliance for Choice in Education) is one of the nation's largest K-12 scholarship granting organizations, with a 25-year history of equipping lower-income families with access to quality education. Founded in 2000 in Colorado, ACE has expanded its operations to serve students in multiple states including Virginia, Kansas, Louisiana, Montana, and Arkansas. The organization has delivered more than 121,000 scholarships nationwide, with over 46,600 in Colorado alone. ACE Scholarships allocates scholarships purely based on financial need, ensuring that every child has access to a quality education regardless of family income. The organization works at the intersection of direct scholarship funding and policy advocacy, backing education reform efforts and creating innovative ways for states to distribute more scholarships. ACE partners with private schools across its service areas to provide tuition assistance that empowers families to choose the educational environment that best serves their children.

SGOFederal EligibleNational

ACE Scholarships Arkansas is the Arkansas affiliate of ACE Scholarships (Alliance for Choice in Education), one of the nation's largest K-12 scholarship granting organizations. Founded in 2000, ACE has delivered more than 121,000 scholarships nationwide, providing lower-income families with access to quality private education. The Arkansas program extends ACE's proven scholarship model to serve students across the Natural State. ACE Scholarships allocates awards purely based on financial need, ensuring that every child has access to a quality education regardless of family income. The organization works with private schools across Arkansas to provide tuition assistance that empowers families to choose the educational environment that best serves their children. ACE combines direct scholarship funding with policy advocacy to advance K-12 educational freedom.

SGO

ACE Scholarships Kansas is the Kansas affiliate of ACE Scholarships (Alliance for Choice in Education), one of the nation's largest K-12 scholarship granting organizations with a 25-year history of equipping lower-income families with access to quality education. The Kansas program extends ACE's proven scholarship model to serve students across the Sunflower State through the state's tax credit scholarship program. ACE Scholarships allocates awards purely based on financial need, ensuring that every Kansas child has access to a quality education regardless of family income. The organization partners with private schools across Kansas to provide tuition assistance that empowers families to choose the educational environment that best serves their children. ACE combines direct scholarship funding with policy advocacy to advance K-12 educational freedom in Kansas and nationwide.

SGO
LA

ACE Scholarships Louisiana is the Louisiana affiliate of ACE Scholarships (Alliance for Choice in Education), one of the nation's largest K-12 scholarship granting organizations. The Louisiana program extends ACE's proven scholarship model to serve students across the Pelican State, providing lower-income families with access to quality private education through scholarship assistance. ACE Scholarships allocates awards purely based on financial need, ensuring that every child has access to a quality education regardless of family income. The organization works with private schools across Louisiana to provide tuition assistance that empowers families to choose the educational environment that best serves their children. With over 121,000 scholarships delivered nationwide since its founding in 2000, ACE brings extensive experience in scholarship administration to Louisiana families.

SGO

ACE Scholarships Montana is the Montana affiliate of ACE Scholarships (Alliance for Choice in Education), one of the nation's largest K-12 scholarship granting organizations. The Montana program extends ACE's proven scholarship model to serve students across the Treasure State, providing lower-income families with access to quality private education through scholarship assistance. ACE Scholarships allocates awards purely based on financial need, ensuring that every Montana child has access to a quality education regardless of family income. The organization partners with private schools across Montana to provide tuition assistance that empowers families to choose the educational environment that best serves their children. ACE combines direct scholarship funding with policy advocacy to advance K-12 educational freedom.

SGO

ACSI Children's Tuition Fund (CTF) is a scholarship program operated as a service of the Association of Christian Schools International (ACSI), one of the world's largest Christian school organizations. Over the past five years, CTF has provided approximately $45 million in scholarships to 12,759 children, helping families afford and access a Christ-centered, academically rigorous education at ACSI member schools across the country. The Children's Tuition Fund operates as an approved Scholarship Granting Organization in multiple states including Virginia, Pennsylvania, Kansas, and Missouri, where it participates in various tax credit scholarship programs. CTF partners with generous donors and communities to provide life-changing educational opportunities through tax credit-funded scholarships. The organization is dedicated to ensuring that financial constraints do not prevent families from choosing a Christian education that nurtures both academic achievement and spiritual development.

SGOFederal Eligible

ACSI Children's Tuition Fund Pennsylvania is the Pennsylvania affiliate of the Children's Tuition Fund, a service of the Association of Christian Schools International (ACSI). The organization provides tuition scholarships to students attending ACSI member Christian schools in Pennsylvania through the state's tax credit scholarship programs, including the Educational Improvement Tax Credit (EITC) and Opportunity Scholarship Tax Credit (OSTC) programs. Over the past five years, the Children's Tuition Fund has provided approximately $45 million in scholarships to nearly 13,000 children nationwide. In Pennsylvania, CTF partners with Christian schools to ensure that families who desire a Christ-centered, academically rigorous education can access it regardless of their financial situation. The organization is dedicated to making Christian education affordable through tax credit-funded scholarships.

SGO

AFC Scholarship Fund is a Virginia-based scholarship granting organization that provides K-12 tuition scholarships to students seeking access to private education. Operating under Virginia's Education Improvement Scholarships Tax Credits Program, the fund was established to help families who want educational alternatives for their children but face financial barriers to accessing private schools. As one of the approved SGOs in Virginia added to support the growing demand for the Education Freedom Tax Credit program, AFC Scholarship Fund enables donors to receive tax credits for their contributions while directly supporting students in need. The organization works to expand educational opportunity by connecting generous donors with families seeking the best possible education for their children, regardless of their financial circumstances.

SGOFederal Eligible

Academic Opportunity of Arizona is a School Tuition Organization based in Phoenix that facilitates tuition tax credit scholarships for K-12 students attending qualified private schools in Arizona. The organization operates under Arizona's private school tuition tax credit programs, as outlined in ARS 43-1603, connecting donors with students who need financial assistance to access private education. As a certified STO, Academic Opportunity of Arizona enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions. The organization complies with Arizona law, which stipulates that school tuition organizations cannot award, restrict, or reserve scholarships solely on the basis of donor recommendation, ensuring fair distribution of scholarship funds to eligible students.

STOEIN: 464341333

Alumnus School Tuition Organization is an Arizona-based School Tuition Organization that provides tuition scholarships to K-12 students attending qualified private schools through the state's tuition tax credit programs. Based in Scottsdale, the organization connects alumni donors and other supporters with students in need of tuition assistance. As a certified STO, Alumnus School Tuition Organization enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions. The organization works with private schools across Arizona to distribute scholarship funds to eligible students, helping families access the educational options that best serve their children's needs.

SGOEIN: 455066292

Alyn Scholarship Fund, Inc. is a Georgia-based 501(c)(3) nonprofit and approved Student Scholarship Organization (SSO) that participates in Georgia's Education Tax Credit program. The organization works closely with parents and member schools to make private education more affordable by providing scholarship assistance to students who meet the program's eligibility requirements. Georgia taxpayers can donate to the Alyn Scholarship Fund and receive a dollar-for-dollar state tax credit for their contribution. The Alyn Scholarship Fund serves as a bridge between Georgia taxpayers and families seeking better educational opportunities. Through the Education Tax Credit program, donors can redirect money they would otherwise pay to the state treasury toward funding scholarships at Georgia private schools of their choosing. The organization maintains all required state filings and is recognized as an approved SSO by the Georgia Department of Education, ensuring that contributions are properly managed and distributed to eligible students.

SSOEIN: 462082203

America's Scholarship Konnection Inc. is an Arizona-based School Tuition Organization dedicated to granting scholarships to K-12 students enrolled in private schools, helping enable Americans to exercise their freedom of educational choice. The organization operates under Arizona's private school tuition tax credit programs, connecting donors with students who need financial assistance to access private education. As a certified STO, America's Scholarship Konnection enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions. The organization believes that every family should have the freedom to choose the educational environment that best serves their children, and works to remove financial barriers that prevent families from exercising that choice.

STOEIN: 811220819

American Educational Scholarship Fund Inc. is a Georgia-based Student Scholarship Organization affiliated with the AAA Scholarship Foundation network. The organization operates under Georgia's Qualified Education Expense Tax Credit program, providing tuition scholarships to eligible K-12 students attending qualified private schools in the state. As an approved SSO in Georgia, American Educational Scholarship Fund enables taxpayers to receive a dollar-for-dollar state income tax credit for their contributions, which are distributed as tuition scholarships to students in need. The organization leverages the AAA Scholarship Foundation's national expertise in scholarship administration to efficiently distribute funds to Georgia students and families seeking educational alternatives.

SGOEIN: 201679659

The American Federation for Children (AFC) is the nation's largest school choice advocacy organization and a leading force in advancing educational freedom across the United States. Headquartered in Virginia, AFC works at both the state and federal levels to promote policies that expand access to school choice options including scholarships, vouchers, education savings accounts, and tax credit programs. The organization has been instrumental in passing school choice legislation in numerous states. AFC also operates as an approved Scholarship Granting Organization, directly funding K-12 scholarships for students from low-income families. Through its advocacy and scholarship programs, AFC has helped millions of families gain access to educational options beyond their assigned public schools. The organization champions the belief that every child deserves access to a quality education regardless of their zip code or family income, and it continues to lead the national movement for educational freedom and parental choice.

SGOFederal EligibleNational

Apogee Georgia School Choice Scholarship Fund is a 501(c)(3) nonprofit organization with a special SSO (Student Scholarship Organization) designation from the state of Georgia. The organization provides its contributors with a dollar-for-dollar Georgia tax credit while directing donated funds toward tuition scholarships for students at partner private schools across the state. Apogee has helped numerous Georgia private schools significantly increase their need-based financial aid budgets. As a registered SSO under Georgia's Education Expense Tax Credit program, Apogee enables taxpayers to divert their tax dollars from the state treasury to support students at qualified private schools. The organization partners with schools throughout Georgia, serving as their primary SSO partner for processing tax credit donations and distributing scholarship funds. Apogee is committed to making private education accessible to families who might not otherwise be able to afford it, creating a win-win situation for donors and students alike.

SSOEIN: 262693572

Arete Scholars Fund is a Georgia-based Student Scholarship Organization that provides private K-12 scholarships exclusively to qualifying low-to-moderate-income students. Since 2010, the organization has awarded over 20,000 scholarships, empowering parents to choose the school that best fits their children's educational needs. Arete operates under Georgia's Qualified Education Expense Tax Credit program, allowing donors to receive a dollar-for-dollar state income tax credit. The organization is dedicated to ensuring that financial circumstances do not limit a child's access to quality education. Arete Scholars Fund works with a network of partner schools across Georgia to identify eligible students and distribute scholarship funds based on financial need. The scholarships empower parents who might not otherwise be able to afford private school tuition, giving them the freedom to select the educational environment where their children can thrive academically and personally.

SSOEIN: 272494520

Arizona Adventist Scholarships, Inc. is a School Tuition Organization that provides tuition scholarships to students attending Seventh-day Adventist schools and other qualified private schools in Arizona. The organization operates under Arizona's private school tuition tax credit programs, connecting donors with students who need financial assistance to access Adventist education. As a certified STO, Arizona Adventist Scholarships enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions. The organization works with Adventist schools across Arizona, including Verde Valley Adventist School and others, to distribute scholarship funds to students based on financial need, ensuring that families who desire an Adventist education for their children can access it.

STOEIN: 860957419

Arizona Christian School Tuition Organization Inc. is a School Tuition Organization certified by the Arizona Department of Revenue that provides tuition scholarships to students attending Christian schools across the state. The organization operates under Arizona's private school tuition tax credit programs, connecting donors with students who need financial assistance to access Christian education. As a certified STO, the organization enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions, which are distributed as tuition scholarships to eligible students at Christian schools. The organization is dedicated to making Christian education accessible and affordable for Arizona families who want their children to receive a faith-centered academic experience.

SGOEIN: 860931047

Arizona Christian School Tuition Organization, Inc. (ACSTO) is one of Arizona's most established School Tuition Organizations, using tax credit donations to award tuition scholarships to Christian school students attending partner schools across the state. ACSTO enables Arizona taxpayers to redirect their state tax liability toward funding scholarships, with married couples filing jointly able to claim up to $3,062 in tax credits for the 2025 tax year. ACSTTO partners with Christian schools throughout Arizona to distribute scholarship funds to students based on financial need. The organization makes it easy for donors to support Christian education through online and mail-in donation options, and any unused tax credits can be carried forward for up to five consecutive years. ACSTO is committed to making Christian education affordable and accessible for Arizona families who want their children to receive a faith-centered academic experience.

STOEIN: 860931047

Arizona Independent Schools Scholarship Foundation (AISSF) is one of Arizona's certified School Tuition Organizations (STOs), providing tuition scholarships to students attending qualified private schools through the state's individual and corporate income tax credit programs. Based in Tucson, AISSF has been certified by the Arizona Department of Revenue to accept tax credit donations since 2011. The foundation works with independent and private schools across Arizona to distribute scholarship funds to students based on financial need. Arizona taxpayers who contribute to AISSF receive a dollar-for-dollar state income tax credit, making it possible to redirect their tax liability toward funding educational opportunities for students. AISSF is committed to supporting Arizona's diverse independent school community and ensuring that families have access to the educational options that best serve their children.

STOEIN: 311623961

Arizona International Academy Scholarship Fund is a School Tuition Organization (STO) certified by the Arizona Department of Revenue to facilitate the state's private school tuition tax credit programs. The organization provides tuition scholarships to students attending Arizona International Academy and other qualified private schools, funded through tax credit donations from Arizona taxpayers. Through Arizona's individual and corporate tuition tax credit programs, donors can contribute to the Arizona International Academy Scholarship Fund and receive a dollar-for-dollar state income tax credit. The organization is dedicated to making quality international education accessible to Arizona families by reducing the financial barriers to private school attendance.

STOEIN: 270036137

Arizona Leadership Foundation is a prominent School Tuition Organization that provides tuition scholarships across Arizona through the corporate tax credit program. The organization offers scholarships through Arizona's Corporate Income Tuition Tax Credit (CTC) Scholarship Program and the Disabled/Displaced Corporate Income Tax Credit Program, helping students from low-income families access quality private education. The Arizona Leadership Foundation processes scholarship applications annually, with awards sent directly to partner schools on behalf of students. The organization requires applicants to submit tax documentation to verify eligibility, ensuring that scholarships are directed to families with genuine financial need. As one of Arizona's leading STOs, the Arizona Leadership Foundation has helped thousands of students access private education through corporate tax credit-funded scholarships.

STOEIN: 451227523

Arizona Lutheran Scholarship Organization (ALSO) is a School Tuition Organization (STO) certified by the Arizona Department of Revenue to facilitate tuition tax credit scholarships for students attending Lutheran and other qualified private schools in Arizona. The organization connects donors with students in need of tuition assistance through the state's individual and corporate income tax credit programs. ALSO enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions, which are then distributed as tuition scholarships to eligible K-12 students. The organization works primarily with Lutheran schools across Arizona to ensure that families who desire a faith-based education can access it regardless of their financial situation, while also serving students at other qualified private schools.

STOEIN: 300154246

Arizona Private School Tuition Organization (APSTO) is a School Tuition Organization based in Scottsdale, Arizona, that facilitates tuition tax credit scholarships for K-12 students attending qualified private schools. APSTO is certified by the Arizona Department of Revenue to accept donations under the state's individual and corporate tuition tax credit programs. APSTO enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions, which are distributed as tuition scholarships to eligible students at private schools across the state. The organization is committed to making private education accessible to Arizona families and works with partner schools to ensure that scholarship funds are directed to students with the greatest financial need.

SGOEIN: 473027793

Arizona Tuition Connection is a 501(c)(3) nonprofit School Tuition Organization approved by the Arizona Department of Revenue to accept private school tax credit donations. The organization has awarded millions of dollars in scholarships through Arizona's Original, Switcher, and Corporate tax credit programs, with over $9.3 million in Original scholarships and $6.8 million in Switcher scholarships awarded in the 2024-25 school year alone. Arizona Tuition Connection facilitates all three of Arizona's tuition tax credit programs, making it easy for individual and corporate donors to support private school students across the state. The organization is committed to maximizing the impact of every donation by efficiently distributing scholarship funds to students at qualified private schools. Arizona Tuition Connection serves as a vital link between generous taxpayers and families seeking affordable private education options.

STOEIN: 461879761

Arizona Tuition Organization (AZTO) is a nonprofit 501(c)(3) School Tuition Organization certified by the Arizona Department of Revenue to facilitate the state's Private School Tuition Tax Credit Programs. AZTO administers three major tax credit programs: the Original Tuition Tax Credit, the PLUS/Overflow Tax Credit, and the Low-Income Corporate Tuition Tax Credit, providing scholarships to K-12 students at qualified private schools across Arizona. AZTO allows donors to recommend student beneficiaries while ensuring compliance with Arizona law, which prohibits awarding scholarships solely based on donor recommendations. The organization reports detailed statistics on scholarship distribution, including the percentage of awards going to students at various income levels. AZTO is committed to transparency and accountability in its operations, making it a trusted partner for Arizona families and donors seeking to support private education through the state's tax credit programs.

STOEIN: 200575040

Beaumont School Scholarship Granting Organization is an Ohio-based SGO associated with Beaumont School, an all-girls Catholic high school in Cleveland Heights. The organization provides tuition scholarships to eligible students through Ohio's tax credit scholarship program, helping families access quality Catholic education for their daughters. As an approved Scholarship Granting Organization in Ohio, Beaumont School SGO enables donors to receive tax credits for their contributions, which are distributed as tuition scholarships to students in need. The organization supports Beaumont School's mission of empowering young women through a rigorous academic program rooted in Catholic values and Ursuline tradition.

SGOEIN: 921086456

Beyond the Bell Scholarships is a Nevada-based Scholarship Granting Organization that provides tuition scholarships to eligible K-12 students through the state's Opportunity Scholarship program. The organization works to extend educational opportunities beyond the traditional public school system, helping families access private education through scholarship assistance. As an approved SGO in Nevada, Beyond the Bell Scholarships enables donors to receive tax credits for their contributions while directly supporting students' educational opportunities. The organization is committed to ensuring that every Nevada student has access to quality education, regardless of their family's financial circumstances.

SGO

Brophy Community Foundation is one of Arizona's earliest School Tuition Organizations, dedicated to providing tuition aid for Arizona students in need. The foundation facilitates Arizona's private school tuition tax credit programs, connecting donors with students who require financial assistance to attend qualified private schools across the state. As a certified STO, Brophy Community Foundation enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions. The foundation has a long history of supporting educational access in Arizona and works with partner schools to identify and assist students with the greatest financial need. Arizona law prohibits students from receiving funding from both an STO and the Empowerment Scholarship Account (ESA) program simultaneously, and the foundation ensures compliance with all state regulations.

STOEIN: 860929111

California Irvine Educational Scholarship Fund is a California-based scholarship organization that provides educational scholarships to students in the Irvine and greater Orange County area. The organization works to support students' educational aspirations by providing financial assistance for tuition and educational expenses. The fund connects donors with students who demonstrate academic promise and financial need, helping to ensure that educational opportunities are not limited by family income. California Irvine Educational Scholarship Fund is committed to investing in the next generation of leaders by making quality education more accessible and affordable for students in the community.

SGOEIN: 824511428

Catholic Community Foundation for the Diocese of Phoenix is a School Tuition Organization that facilitates tuition tax credit scholarships for students attending Catholic schools within the Diocese of Phoenix. The organization operates under Arizona's private school tuition tax credit programs, connecting donors with students in need of tuition assistance at Catholic schools across the Phoenix metropolitan area. The foundation enables Arizona taxpayers to receive a dollar-for-dollar state income tax credit for their contributions, which are distributed as tuition scholarships to eligible students. As part of the broader Catholic Community Foundation, the organization is committed to supporting Catholic education and ensuring that families who desire a faith-based education for their children can access it regardless of their financial situation.

STOEIN: 860465177

Catholic Education Arizona (CEA) is the largest School Tuition Organization in the state of Arizona, having awarded more tuition scholarships than any other STO since its founding in 1998. As a separate 501(c)(3) nonprofit operating independently from the Diocese of Phoenix, CEA facilitates Arizona's charitable tax credit programs to provide tuition assistance to students attending Catholic and other qualified private schools. CEA enables Arizona taxpayers to receive dollar-for-dollar state income tax credits for their contributions, which are then distributed as tuition scholarships to students based on financial need. The organization has built an extensive network of partner schools and has helped tens of thousands of students access quality Catholic education over more than two decades. CEA is committed to ensuring that every family who desires a Catholic education for their children can access it, regardless of their financial circumstances.

STOEIN: 860937587
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What is a Scholarship Granting Organization?

SGOs (also called STOs or SFOs depending on the state) are 501(c)(3) nonprofit organizations that receive donations and use them to award scholarships to K-12 students for private school tuition. Donors often receive state tax credits for their contributions.

Starting in 2027, the federal Education Freedom Tax Credit (Section 25F) will provide additional tax credits for donations to certified SGOs.

Frequently Asked Questions About SGOs

What is a Scholarship Granting Organization (SGO)?

A Scholarship Granting Organization (SGO) is a 501(c)(3) nonprofit organization that accepts tax-deductible donations and uses those funds to award scholarships to eligible K-12 students. SGOs are sometimes called School Tuition Organizations (STOs) in Arizona, Scholarship Funding Organizations (SFOs) in Florida, or Student Scholarship Organizations (SSOs) in Georgia, depending on the state. These organizations serve as intermediaries between donors who want to support educational choice and families seeking financial assistance for private school tuition and other qualified educational expenses.

How does the new federal Education Freedom Tax Credit work?

Starting January 1, 2027, individual taxpayers can claim a nonrefundable federal tax credit of up to $1,700 per year for cash contributions made to qualifying SGOs under Section 25F of the Internal Revenue Code. This is a dollar-for-dollar credit, meaning it directly reduces the amount of federal income tax you owe rather than simply lowering your taxable income like a deduction. For example, if you owe $10,000 in federal taxes and donate $1,700 to an eligible SGO, your tax bill drops to $8,300. There is no overall cap on the total amount of credits available nationwide, so the credits will not run out.

What is the difference between a tax credit and a tax deduction?

A tax credit reduces your tax bill dollar-for-dollar, while a tax deduction only reduces your taxable income. For example, a $1,700 tax credit saves you exactly $1,700 in taxes. A $1,700 tax deduction, on the other hand, would only save you $1,700 multiplied by your marginal tax rate — so if you are in the 22% bracket, a deduction would only save you $374. This makes the SGO tax credit significantly more valuable than a standard charitable deduction, effectively allowing donors to redirect money they would have paid in taxes toward student scholarships instead.

Does my state need to opt in for the federal tax credit to apply?

Yes. Under the One Big Beautiful Bill Act (P.L. 119-21), each state must voluntarily elect to participate and submit an annual list of approved SGOs to the IRS. The election must be made by the Governor or a designated state authority. States that do not submit their SGO list by the deadline will not have any qualifying SGOs for that calendar year. As of early 2026, Virginia is the only state to have formally opted in, and Nebraska's governor has signed an executive order indicating intent to participate. Several other states are expected to opt in before the 2027 launch.

Who is eligible to receive an SGO scholarship?

Under the federal program, students must be eligible to enroll in a public elementary or secondary school and come from a household with income no more than 300% of the area median income. The Urban Institute estimates that approximately 90% of U.S. households would meet this income requirement. SGOs must prioritize awarding scholarships to students who received one the previous year, followed by students with siblings who received scholarships from the same organization. Individual state programs may have additional eligibility criteria.

What expenses can SGO scholarship funds be used for?

SGO scholarship funds can be used for a wide range of qualified elementary and secondary education expenses, following the same definition used for Coverdell Education Savings Accounts. This includes private school tuition and fees, textbooks, supplies, academic tutoring, computer equipment and software, room and board, uniforms, extended day programs, and supplementary items and services required for enrollment or attendance. The funds can be used at both private and religious schools, and some state programs also allow use for homeschool expenses.

Can I claim both a state and federal tax credit for the same donation?

No, you cannot claim both credits for the same donation. Section 25F(b)(2) requires that the federal tax credit be reduced by any state tax credit claimed for the same contribution. However, you can make separate donations — one to claim a state tax credit and a second to claim the federal tax credit. For example, you could donate to an SGO under your state's tax credit program and claim the state credit, then make a separate $1,700 donation to the same or a different SGO and claim the federal credit on that second contribution.

How much can I donate to an SGO and receive a tax credit?

Under the federal program, each individual taxpayer can claim a credit of up to $1,700 per year, regardless of filing status. There is no minimum donation required. State tax credit programs have their own limits that vary widely — for example, Arizona allows individuals to claim up to $2,609 (or $5,218 for married filing jointly) for original STO credits, while other states may have different caps. You can donate more than the credit limit, but the excess would be treated as a regular charitable contribution rather than a dollar-for-dollar credit.

What are the requirements for an organization to become an SGO?

To qualify as an SGO under the federal program, an organization must be a registered 501(c)(3) nonprofit with a primary mission of providing scholarships to eligible K-12 students. The SGO must provide scholarships to at least 10 students who do not all attend the same school, and must spend at least 90% of its revenue on qualifying scholarships (retaining no more than 10% for administrative costs). The organization must be included on its state's certified list of SGOs submitted to the IRS, and it cannot allow donors to earmark contributions for specific students.

Can I donate to an SGO in a different state?

Yes, you can donate to an SGO in any participating state and claim the federal tax credit, regardless of where you live. However, the SGO can only use your contribution to fund scholarships for students located within the state that recognized it. For multistate SGOs, donors must designate which participating state's list includes the organization and where their contribution will be used. State tax credit programs typically require donations to SGOs operating within that specific state.

What is the difference between an SGO, STO, SFO, and SSO?

These are all names for essentially the same type of organization — a nonprofit that provides tax credit scholarships to K-12 students. The terminology varies by state: Arizona uses School Tuition Organization (STO), Florida uses Scholarship Funding Organization (SFO), Georgia uses Student Scholarship Organization (SSO), and the federal government and most other states use Scholarship Granting Organization (SGO). Regardless of the name, these organizations all accept donations, provide tax benefits to donors, and award scholarships to eligible students for private school tuition and other educational expenses.

Are SGO scholarships taxable income for families?

No. Under the One Big Beautiful Bill Act, starting for amounts received after December 31, 2026, scholarships for qualified elementary or secondary education expenses provided by SGOs to eligible students (or their dependents) will not be included in gross income for federal tax purposes. This means families who receive SGO scholarships do not need to report them as taxable income on their federal tax returns, making the full scholarship amount available for educational expenses.

How do I find an SGO in my state?

You can browse our directory above and filter by state to find SGOs operating in your area. Each state with a tax credit scholarship program maintains its own list of approved organizations — for example, Arizona's Department of Revenue certifies STOs, Florida's Department of Education approves SFOs, and Georgia's Department of Revenue publishes its SSO list. For the new federal program launching in 2027, the IRS will publish lists of qualifying SGOs by state once states submit their elections and approved organization lists.

Can unused federal tax credits be carried forward?

Yes. If your federal tax liability is less than the amount of the credit you are eligible to claim, the unused portion can be carried forward for up to five years. For example, if you donate $1,700 to an SGO but only owe $1,000 in federal taxes for that year, the remaining $700 credit can be applied to your tax liability in future years. This carry-forward provision ensures that donors are not penalized for having a lower tax bill in the year they make their contribution.

When can I start donating to claim the federal SGO tax credit?

The federal Education Freedom Tax Credit takes effect on January 1, 2027. Contributions made on or after that date to SGOs on a participating state's certified list will qualify for the credit. Taxpayers will claim the credit when filing their 2027 federal tax returns in early 2028. The U.S. Treasury Department is currently developing regulations and guidance for the program, including instructions for donors on how to claim the credit. States can begin making advance elections to participate starting in 2026 by submitting IRS Form 15714.