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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

12 of 50 states · Alphabetical within each group

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

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.