Your mission. Their opportunity.
Build More Opportunities to Learn
You can build an organization that turns generosity into meaningful educational opportunity.
An SGO doesn't just fund scholarships. It helps create more pathways to learning—for the people and communities you want to serve.
Read the October 2026 Section 25F regulatory update · Temporary procedures and proposed operating rules for the 2027 federal pathway.
An early participation milestone
SGOone Verified
An easy first step toward making your SGO idea real.
Create a free account and begin SGOone Verified at no charge. Five basic steps help you organize your idea, establish a profile, identify where you are in the process, and begin a relationship with SGOone.
Create your account, complete the SGO Prep Survey, build your SGO Profile, accept the participation acknowledgments, and submit for SGOone program review. Start with what you know now and refine your plans as they develop.
Start SGOone VerifiedParticipation is not legal approval.
SGOone Verified does not certify, accredit, qualify or establish an organization as an official SGO under federal or state law.
Deeper operational preparation, controls and fictional evidence exercises are available separately through SGOone Live Readiness. Government authorities determine official qualification and listing.
Your organization comes first
Your mission creates the opportunity.
SGOone helps you build the structure behind it. Start by understanding your state's pathway and organizing the work ahead.
Go to the source
Sources / Learn More
General operating guidance is not a substitute for the rules of your program. These official resources explain federal concepts and illustrate different state approaches.
- IRS — Before applying for tax-exempt status
Federal tax exemption, organization documents, EINs, and the separate role of state law.
- IRS — Contribution substantiation and disclosure
Charitable contribution records, acknowledgements, and disclosure obligations.
- IRS — Annual exempt-organization returns
Who must file an annual return or notice, including exceptions.
- Arizona Department of Revenue — STO certification
A state-specific example of certification and scholarship allocation requirements.
- Virginia Department of Education — Scholarship tax credits
Education Improvement Scholarships Tax Credits Program and scholarship foundation guidance.
- Virginia Code § 58.1-439.28 — Scholarship foundations
Statutory guidelines. Check the applicable effective version; the page includes future-effective language.
- Pennsylvania DCED — Educational Improvement Tax Credit
Program terminology, organization approval, guidelines, and reporting resources.
Editorial sources reviewed September 8, 2026. Requirements and effective dates can change. Consult current official guidance and qualified legal, accounting, or tax advisers. References do not imply agency endorsement of SGOone.