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A clearer place to start · Research 2026-09-08

SGO State Information Hub

Explore Scholarship Granting Organization requirements, program structures, onboarding considerations, and available pathways by state.

SGO requirements, terminology, program availability, deadlines, and regulatory guidance vary by state and may change. This information is provided for educational and organizational purposes and is not legal or tax advice.

Federal participation rechecked October 23, 2026: the IRS list dated October 22, 2026 identifies 30 states with advance elections for 2027, matching the federal groups below. An election is not an individual organization's listing. State-program research remains dated 2026-09-08. Read the October 2026 Section 25F regulatory update for new federal procedures; current implementation notes supplement the original research and are not an organization certification list.

The national landscape

50 states.
Different starting points.

  • State + Federal

    18 states in this research snapshot.

  • State Program Only

    3 states in this research snapshot.

  • Federal Only

    12 states in this research snapshot.

  • No Current SGO Pathway

    17 states in this research snapshot.

Four status groups in the current research snapshot—not individual SGO approval.
New York: Participation Announced — Federal Confirmation Pending

Read the New York state guide

Clear filters

50 of 50 states · Alphabetical within each group

State + Federal

Alabama

AL
State ProgramFederal §25FChecklist Available

Traditional tax-credit scholarship. Scholarship Granting Organization (SGO).

View Alabama Requirements

Arkansas

AR
State ProgramFederal §25FChecklist Available

Traditional tax-credit scholarship. Scholarship Granting Organization (SGO).

View Arkansas Requirements

Florida

FL
State ProgramFederal §25FChecklist Available

Tax-credit ESA / SGO-administered education account. Eligible nonprofit scholarship-funding organization (SFO).

View Florida Requirements

Georgia

GA
State ProgramFederal §25FChecklist Available

Traditional tax-credit scholarship. Student Scholarship Organization (SSO).

View Georgia Requirements

Indiana

IN
State ProgramFederal §25FChecklist Available

State + Federal application available; federal applicants must be approved by December 31, 2026.

View Indiana Requirements

Iowa

IA
State ProgramFederal §25FChecklist Available

Traditional tax-credit scholarship. School Tuition Organization (STO).

View Iowa Requirements

Kansas

KS
State ProgramFederal §25FChecklist Available

Traditional tax-credit scholarship. Scholarship Granting Organization (SGO).

View Kansas Requirements

Louisiana

LA
State ProgramFederal §25FChecklist Available

Traditional tax-credit scholarship. School Tuition Organization (STO).

View Louisiana Requirements

Missouri

MO
State ProgramFederal §25FChecklist Available

Tax-credit ESA / SGO-administered education account. Educational Assistance Organization (EAO).

View Missouri Requirements

Montana

MT
State ProgramFederal §25FChecklist Available

Traditional tax-credit scholarship. Student Scholarship Organization (SSO).

View Montana Requirements

Nevada

NV
State ProgramFederal §25FChecklist Available

Traditional tax-credit scholarship. Scholarship organization.

View Nevada Requirements

Ohio

OH
State ProgramFederal §25FChecklist Available

Traditional tax-credit scholarship. Scholarship Granting Organization (SGO).

View Ohio Requirements

Oklahoma

OK
State ProgramFederal §25FChecklist Available

Updated Form 80002 and supporting documents are due December 15, 2026 for 2027 participation.

View Oklahoma Requirements

South Dakota

SD
State ProgramFederal §25FChecklist Available

Traditional tax-credit scholarship. Scholarship Granting Organization (SGO).

View South Dakota Requirements

Utah

UT
State ProgramFederal §25FChecklist Available

Tax-credit ESA / SGO-administered education account. Scholarship Granting Organization (SGO).

View Utah Requirements

State Program Only

Arizona

AZ
State ProgramChecklist Available

Traditional tax-credit scholarship. School Tuition Organization (STO).

View Arizona Requirements

Pennsylvania

PA
State ProgramChecklist Available

Traditional tax-credit scholarship. Scholarship Organization (SO) / Pre-K Scholarship Organization / related approved organization.

View Pennsylvania Requirements

Federal Only

Alaska

AK
Federal §25FChecklist Available

First 20 approvals announced October 2; rolling review continues, with a December 1 state-list target.

View Alaska Requirements

Colorado

CO
Federal §25FChecklist Available

Applications open; submit by November 30, 2026 for consideration for the 2027 list.

View Colorado Requirements

Idaho

ID
Federal §25FChecklist Available

Federal SGO pathway identified; no state-level SGO-administered tax-credit education program identified in this snapshot.

View Idaho Requirements

Kentucky

KY
Federal §25FChecklist Available

Federal SGO pathway identified; no state-level SGO-administered tax-credit education program identified in this snapshot.

View Kentucky Requirements

Mississippi

MS
Federal §25FChecklist Available

Federal SGO pathway identified; no state-level SGO-administered tax-credit education program identified in this snapshot.

View Mississippi Requirements

Nebraska

NE
Federal §25FChecklist Available

Federal SGO pathway identified; no state-level SGO-administered tax-credit education program identified in this snapshot.

View Nebraska Requirements

North Carolina

NC
Federal §25FChecklist Available

Federal SGO pathway identified; no state-level SGO-administered tax-credit education program identified in this snapshot.

View North Carolina Requirements

North Dakota

ND
Federal §25FChecklist Available

Federal SGO pathway identified; no state-level SGO-administered tax-credit education program identified in this snapshot.

View North Dakota Requirements

Tennessee

TN
Federal §25FChecklist Available

Preliminary federal SGO interest form announced October 7; expressing interest is not approval.

View Tennessee Requirements

Texas

TX
Federal §25FChecklist Available

Federal SGO pathway identified; no state-level SGO-administered tax-credit education program identified in this snapshot.

View Texas Requirements

West Virginia

WV
Federal §25FChecklist Available

Federal SGO pathway identified; no state-level SGO-administered tax-credit education program identified in this snapshot.

View West Virginia Requirements

Wyoming

WY
Federal §25FChecklist Available

Federal SGO pathway identified; no state-level SGO-administered tax-credit education program identified in this snapshot.

View Wyoming Requirements

No Current SGO Pathway

No SGO-administered tax-credit education program or confirmed federal election was identified in the snapshot. This does not mean these states have no other school-choice programs.

Classification sources: NCSL tax-credit scholarships, NCSL tax-credit ESAs, and IRS advance elections. View each state for citations and qualifications.

Considering a community scholarship mission? Explore whether you could start an SGO and the responsibilities to prepare for.