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State guide · Research 2026-09-08

Pennsylvania SGO Requirements

Scholarship Organization (SO) / Pre-K Scholarship Organization / related approved organization

State Program OnlyPA
Informational only, not legal or tax advice. Requirements and program availability may change. Revalidate for the applicable program year. SGOone uses “SGO” broadly; each state's official terminology and separate program rules still matter.

State Overview

Onboarding status
State Program Only — dated snapshot
State program type
Traditional tax-credit scholarship
Program name(s)
Educational Improvement Tax Credit (EITC) Scholarship Organizations; Opportunity Scholarship Tax Credit (OSTC)
Official terminology
Scholarship Organization (SO) / Pre-K Scholarship Organization / related approved organization
Administering agency/agencies
Pennsylvania Department of Community & Economic Development (DCED)

Two mature TCS programs. Pennsylvania was not on the IRS §25F advance-election list dated 2026-07-24.

October 2026 federal regulatory update · Temporary state procedures and proposed SGO operating rules; current participation must be checked with the IRS.

Federal participation — verified October 23, 2026: Pennsylvania does not appear on the IRS advance-election list for 2027.

IRS list dated October 22, 2026. Neither an advance election nor this guide establishes that an individual organization is listed. View IRS source.

Original state implementation research — 2026-09-08

No IRS advance election shown as of 2026-07-24. Federal participation legislation has been considered, but current IRS participating-state list does not include Pennsylvania.

Historical IRS source date: 2026-07-24. References to forthcoming federal regulations predate the October 1 release.

Pennsylvania State Program Requirements

According to the supplied research snapshot. Program-specific exceptions, current forms and annual guidance must be checked.

Organization Requirements

Qualified charitable organization under §501(c)(3) meeting program definitions.

State research dated 2026-09-08 — revalidate for the applicable program year. 24 P.S. §§20-2001-B–2013-B · State source

Financial Requirements

Track cash receipts, scholarships and allowable administrative/program expenses by approved program.

State research dated 2026-09-08 — revalidate for the applicable program year. 24 P.S. §§20-2001-B–2013-B · State source

Donation Requirements

Business tax credits are tied to approved contributions; typical EITC credit is 75%, increasing to 90% for qualifying two-year commitments.

State research dated 2026-09-08 — revalidate for the applicable program year. 24 P.S. §§20-2001-B–2013-B · State source

Student & Family Eligibility

EITC uses household-income limits adjusted for dependents; OSTC also incorporates residence/low-achieving-school conditions.

State research dated 2026-09-08 — revalidate for the applicable program year. 24 P.S. §§20-2001-B–2013-B · State source

School / Provider Requirements

Scholarships go to eligible students/schools under the applicable EITC/OSTC program.

State research dated 2026-09-08 — revalidate for the applicable program year. 24 P.S. §§20-2001-B–2013-B · State source

Reporting

Annual renewal/reporting to DCED. Beginning with 2025–26 reporting, DCED requires award amount, recipient disability indicator, grade band, district of residence and attended school.

State research dated 2026-09-08 — revalidate for the applicable program year. 24 P.S. §§20-2001-B–2013-B · State source

Audit / Financial Review

Maintain records supporting cash receipts, scholarship use and state reporting; follow current DCED organizational guidelines for audit/financial statement requirements.

State research dated 2026-09-08 — revalidate for the applicable program year. 24 P.S. §§20-2001-B–2013-B · State source

Important Deadlines

Current 2025–26 renewal reports due in Nov. 2026; organization application/renewal dates must be refreshed annually.

State research dated 2026-09-08 — revalidate for the applicable program year. 24 P.S. §§20-2001-B–2013-B · State source

Two mature TCS programs. Pennsylvania was not on the IRS §25F advance-election list dated 2026-07-24.

Optional Checklist Preview

These are manual organizational tasks, not automated regulatory checks. State tracks use the 2026 research snapshot; federal tracks concern the 2027 pathway. Review the October update before using older federal checklist wording; these tasks are planning aids, not a current legal determination.

State program

  • Verify §501(c)(3) status for approved scholarship organization.
  • Apply to DCED and maintain inclusion on the approved organization list.
  • Use current 90% scholarship-program cash-receipt requirement; do not rely on stale 80% FAQ language.
  • Capture current recipient award, disability flag, grade band, district of residence and attended school for renewal reporting.
  • Apply current household-income/dependent formula and, for OSTC, qualifying-school/residence conditions.
  • Refresh DCED income amounts, renewal due dates and reporting schema each program year.

Turn this guide into your SGO checklist

SGOone organizations can add this optional checklist to their account, track progress, add notes, and work toward a State Readiness badge.

Use This Checklist in SGOone

This badge indicates that the organization has completed SGOone's optional state readiness checklist. It does not represent certification, approval, or a compliance determination by the state or SGOone.

Sources & References

Links and currentness notes come from the supplied workbook. Secondary mirrors are labeled; not every current annual form or primary instruction has been independently revalidated.

Preview of Forthcoming Section 25F Guidance

U.S. Department of the Treasury · Primary official

2026-06-09; proposed regulations still forthcoming as of 2026-09-08 · Previewed implementation mechanics; pending/not-final items

Reference release 2026.1 · SGOone_50_State_Requirements_Hub_2026-09-08.xlsx. Some workbook source IDs are duplicated; citations here are bound by actual URL and state, not legacy ID prefixes.