Scholarship granting organizations: how families find scholarships

A scholarship granting organization, or SGO, is a nonprofit that receives donations and awards education scholarships. Start with the exact program: an organization listed for an existing state tax-credit program is not automatically qualified for the 2027 federal program.

What is a scholarship granting organization?

Donors contribute money, the SGO administers scholarships, and eligible students receive awards under that program’s rules. A curriculum publisher or equipment seller supplies a product; it is not necessarily the organization awarding the scholarship. A donor’s tax benefit and a student’s scholarship amount are different things.

Names vary between programs. Florida uses “scholarship funding organization” (SFO) for administrators such as Step Up For Students and AAA Scholarship Foundation. That role in a Florida program is not, by itself, evidence of federal SGO listing for a particular year.

Federal SGOs versus existing state programs

The Education Freedom Tax Credit (EFTC), also called the Federal Scholarship Tax Credit (FSTC), begins in 2027. ECCA refers to the earlier Educational Choice for Children Act proposal, not the organization awarding a scholarship. Under Section 25F, federal qualification includes requirements for the organization and inclusion on the applicable participating state’s SGO list. The IRS’s advance-election list records a state’s participation step; it does not certify every organization already operating there.

Existing state programs have their own donor credits, student income limits, participating schools and expense rules. For example, the Ohio Attorney General explicitly distinguishes Ohio’s state SGO program from its federal participation. Use the named program’s current directory and rules together.

Where can families find official SGO lists?

The references below link to state agencies and their directories. They establish designation for the named existing state program, not federal Section 25F approval. They are starting points rather than an exhaustive list of every scholarship organization.

Finding federal SGO information for 2027

Start with the IRS federal scholarship participation page and current guidance from the participating state. This reference has not verified a federal SGO directory for each state. Check that an organization is listed for the federal program and applicable year before treating its older state-program designation as sufficient. Our federal guide contains the dated state participation table and student eligibility overview.

What should families check before applying?

1. Program and student: identify residency, age or grade, household income and the education arrangements the scholarship serves.
2. Current cycle: distinguish a new application from renewal, a waitlist and a future-year interest list.
3. Award: read what funding is available, how recipients are selected and which expenses the award can cover.
4. Official process: submit required documents directly to the SGO or designated administrator through its published application route.
5. Decision and instructions: keep the award notice and current purchasing rules before committing to an expense.

A tuition scholarship may require enrollment at a participating school. It is not necessarily a flexible curriculum account for home education. Ask the administrator which arrangement applies to the student rather than assuming every SGO scholarship has the same uses.

What should families check before buying curriculum or equipment?

Confirm the exact course or item, the award year, any provider requirements, preauthorization and the payment route. Separate a subscription from a tablet or digital pencil on the proposed purchase. Approval of an expense category does not establish that every product in that category qualifies.

If you already hold a state ESA or Florida scholarship, use that program’s own instructions. The ESA vendor reference links product catalogs and service-provider directories. Those answer a purchasing question; an SGO directory answers who administers the scholarship. The Florida PEP and FES-UA purchasing guides illustrate why the precise program matters.

Questions families ask

Do I apply to the IRS for a student scholarship?

The IRS administers the federal tax provision. A student seeks a scholarship through an SGO’s application process, following current state and administrator guidance. Do not confuse a donor tax-credit form with a family scholarship application.

Is the donor’s credit the amount my child receives?

No. Donor credits and student awards have separate rules. Read the scholarship’s award terms rather than budgeting from a tax-credit headline.

Does state certification establish federal qualification?

No. Use the official listing for the exact program and year. Existing state directories can be useful while remaining separate from Section 25F federal listings.

Can SGOs fund homeschool or public-school expenses?

It depends on the program, student and expense. The federal law is broader than private-school tuition, while some existing state scholarships focus on participating-school attendance. Check the applicable education arrangement and permitted expenses with the organization.

Sources and review notes

The state-agency links above were reviewed 2026-09-23. Federal distinctions are based on Section 25F and the IRS participation source. Follow those agencies for new listings and current application information.