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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

3 of 50 states · Alphabetical within each group

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

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.