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State guide · Research 2026-09-08

Rhode Island SGO Requirements

Scholarship organization

State Program OnlyRI
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)
Tax Credits for Contributions to Scholarship Organizations
Official terminology
Scholarship organization
Administering agency/agencies
Rhode Island Division of Taxation

Established TCS program. Rhode Island is not currently on IRS §25F list; state law requires legislative + gubernatorial approval to opt in.

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: Rhode Island 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

Legislative + governor approval required; no IRS advance election shown as of 2026-07-24. 2026 law requires both legislative and gubernatorial approval before opting in. Current IRS participating-state list does not include Rhode Island.

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

Rhode Island State Program Requirements

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

Organization Requirements

Rhode Island charitable organization exempt under §501(c)(3).

State research dated 2026-09-08 — revalidate for the applicable program year. R.I. Gen. Laws ch. 44-62 · State source

State Approval

Annual scholarship-organization application to the Division of Taxation; current program page lists Dec. 31 for the next program year.

State research dated 2026-09-08 — revalidate for the applicable program year. R.I. Gen. Laws ch. 44-62 · State source

Financial Requirements

Track annual revenue, scholarship awards and tax-credit contributions.

State research dated 2026-09-08 — revalidate for the applicable program year. R.I. Gen. Laws ch. 44-62 · State source

Donation Requirements

Contributions require state documentation; tax-credit evidence includes independent RI CPA certification and proof of payment. Donors cannot direct a scholarship to a specific student/school.

State research dated 2026-09-08 — revalidate for the applicable program year. R.I. Gen. Laws ch. 44-62 · State source

Student & Family Eligibility

Household-income threshold is set in state law (historically 250% FPL); verify current annual poverty-table implementation.

State research dated 2026-09-08 — revalidate for the applicable program year. R.I. Gen. Laws ch. 44-62 · State source

School / Provider Requirements

Scholarship availability cannot be limited to students of one school.

State research dated 2026-09-08 — revalidate for the applicable program year. R.I. Gen. Laws ch. 44-62 · State source

Reporting

Annual public/state reporting includes scholarships by school, award ranges/amounts, recipient ZIP information and scholarship criteria.

State research dated 2026-09-08 — revalidate for the applicable program year. R.I. Gen. Laws ch. 44-62 · State source

Audit / Financial Review

CPA involvement is built into contribution documentation; verify annual organization audit/financial reporting in current rules.

State research dated 2026-09-08 — revalidate for the applicable program year. R.I. Gen. Laws ch. 44-62 · State source

Important Deadlines

Annual SGO application due Dec. 31 for the following year under current Division guidance.

State research dated 2026-09-08 — revalidate for the applicable program year. R.I. Gen. Laws ch. 44-62 · State source

Established TCS program. Rhode Island is not currently on IRS §25F list; state law requires legislative + gubernatorial approval to opt in.

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 RI charitable organization and §501(c)(3) status.
  • Submit annual scholarship-organization application by current Dec. 31 deadline.
  • Use at least 90% of annual revenue for scholarships.
  • Prevent donor designation of a specific student or school; retain CPA certification/proof for qualifying contributions.
  • Do not limit scholarship availability to one school.
  • Publish/submit annual scholarship report with school, award and recipient-geography/criteria information.

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.