SGOone’s mission: Could you start an SGO?
Get to know SGOone’s mission and explore the idea of starting an SGO in your community.
Watch on YouTubeA community mission can be a starting point
Could You Start a Scholarship Granting Organization?
You may see an educational need that others overlook. Building a Scholarship Granting Organization could be one way to bring people and resources together to address it.
The federal Section 25F scholarship tax credit creates a new opportunity beginning in 2027. It depends on state participation and qualifying organizations and contributions; it does not apply automatically to every scholarship nonprofit or every state.
A quick introduction
See the idea take shape.
Watch this short overview, then explore the details at your own pace.
Explore all SGOone videosChoose Play to watch on YouTube in a new tab.
You do not need to have every answer today.
Parents, educators, community organizers, nonprofit leaders and local professionals may have the relationships and perspective to begin exploring an SGO. Prior nonprofit experience can help, but a founder also needs a capable board, professional advice and a willingness to learn.
Starting a scholarship nonprofit is a sustained responsibility. Consider whether partnering with an existing organization would serve your community better before creating a new one.
Start with a need, not a tax benefit.
- Students who need access to tutoring or academic support.
- Families facing barriers to educational materials or learning opportunities.
- A community seeking broader access to eligible schools and education services.
These are mission examples, not determinations of eligible expenses or students. Confirm the applicable program rules before promising support.
What would you be taking on?
Build the organization
Define the mission and whom you hope to serve, recruit an accountable board, develop a budget and work with qualified legal and tax advisers on incorporation and tax-exempt status.
Confirm the pathway
State participation, an organization's eligibility and its required listing or approval are separate steps. Read your state's requirements and distinguish enacted law and temporary rules from proposed operating requirements.
Plan for ongoing operations
Fundraising, fair scholarship decisions, financial controls, student privacy, donor records and reporting need people and resources. SGO software can help organize the work; it cannot replace your board or professional judgment.
Prepare before committing money
Write down your mission, likely partners and open questions. Use free preparation resources first. Neither a completed checklist nor an SGOone program designation establishes government approval.
Read the detailed guide to starting an SGO · Understand the October Section 25F rules · Explore SGO software and operating-cost illustrations
Take the next step that fits where you are.
Still exploring?
Use the Prep Survey to organize your thinking, then explore the Learning Center and state guides. You do not need to purchase launch services to begin.
Ready to prepare?
The Formation Journey helps organize your plans and documents for next steps with advisers. An account is required. The Founding Cohort is a separate optional program with its own participation conditions.
Educational information, not legal or tax advice. Eligibility, approval and tax benefits are not guaranteed. IRS: federal scholarship tax credit and state participation.