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SGOGuide
About

The team behind SGO Guide

We build the infrastructure Scholarship Granting Organizations need to run compliant Section 25F programs, run that operation for the organizations that would rather own an SGO than staff one, and publish the guidance the whole ecosystem relies on.

Why SGO Guide exists

Section 25F of the One Big Beautiful Bill Act creates the first federal scholarship tax credit, effective January 1, 2027. It also creates a demanding operating mandate: the organizations that administer these scholarships must hold to the 90/10 spending rule, run genuinely arm's-length award processes, prevent donor earmarking, verify income eligibility, and disburse funds in ways that stand up to an audit.

We started SGO Guide because that operational bar is too high to clear with spreadsheets and generic nonprofit tools. ClearPath, our platform, gives SGOs the donor management, scholarship administration, compliance monitoring, and reporting infrastructure the program demands — and our free resources, state tracker, and course exist so that everyone in the ecosystem, from donors to policymakers, can understand how the program actually works.

Clearing that bar takes two things, and organizations rarely have both. One is the software. The other is somebody whose job is to use it every day. So we sell all three combinations honestly: license ClearPath and run your own SGO with your own staff; own the SGO and hand the operating work to our team under ClearPath Managed; or, for a school that should not own an SGO at all, join one we operate as a partner school. We would rather route you to the right one than sell you the expensive one.

The founders

Meet the founders

Running a compliant SGO is an education problem, an engineering problem, and a governance problem at the same time. SGO Guide is built by people who have spent their careers in each — so that no side of the job is an afterthought.

Dr. Gabriella Goddard

Head of Education

  • Board Chair, Norwood School — governance, financial sustainability, enrollment growth
  • Past Board Chair, Horizons Greater Washington — board governance and fundraising strategy
  • Former Assistant Principal and Title I special education teacher and literacy coach
  • Ed.D., Vanderbilt University · M.S.Ed., Johns Hopkins University

Gabriella leads education at SGO Guide, and she has sat on both sides of the table this program touches: the classroom that scholarship dollars land in, and the board that has to govern and fund them.

She currently serves as Board Chair of Norwood School, where she guides board strategy and governance in support of enrollment growth, financial sustainability, and campus stewardship, and she previously served as Board Chair of Horizons Greater Washington, where she strengthened board governance and fundraising strategy to expand partnerships and increase impact for underserved students. That governance and fundraising experience is exactly what an SGO board is asked to do under Section 25F.

Gabriella began her career in education after a year with the Brady Center to Prevent Gun Violence, joining Teach For America as a corps member at a Title I dual-language public school in Washington, D.C., where she served as a special education teacher and literacy coach before advancing into school leadership as Assistant Principal — running the day-to-day operations, staff, and student services of a school.

She is a graduate of Kenyon College, where she earned distinction in American Studies, and holds a Doctorate of Education in Leadership and Learning in Organizations from Vanderbilt University and a Master of Science in Education from Johns Hopkins University.

Taylor Hess

Co-Founder

  • Engineer at Meta on child and teen safety
  • 15+ years building software products
  • Built and shipped systems alongside compliance, legal, and policy teams
  • Full-time focus on ClearPath's audit, controls, and reporting stack

Taylor is a technologist with more than 15 years of experience building software products, most recently as an engineer at Meta working to protect children and teens from the harms of social media — work where safety, compliance, and audit-readiness were not features of the product, they were the product.

That work was done shoulder-to-shoulder with compliance, legal, and policy teams under real regulatory scrutiny, which is the same posture Section 25F demands of an SGO: prove what happened, when, and under whose authority.

He brings that engineering standard to SGO Guide as his full-time focus: tamper-evident audit logs, real-time compliance monitoring, and disbursement controls built for organizations that cannot afford to get them wrong.

Robert Hoehn-Saric

Co-Founder

  • An entire career in education
  • Helped establish private schools and advised education institutions
  • Built software products for secondary and higher education
  • Sterling Partners — worked across the firm's education portfolio companies

Robert has spent his entire career in education. He has helped establish private schools, advised education institutions, and built software products serving secondary and higher education — which means he has seen how a school is founded, how it is governed, and how families actually pay for it.

At Sterling Partners, the Chicago-based investment firm with a decades-long history in education, Robert has worked with many of the firm's education portfolio companies — a vantage point that gives him a firsthand understanding of how secondary education is funded and what schools and families actually need. Section 25F is the problem he has spent his career preparing for; SGO Guide is where he is solving it.

Around that core team, SGO Guide draws on a network of specialists — legal and tax counsel focused on Section 25F, compliance advisors, and education operators — so that every product decision and every piece of published guidance is checked against how the program actually works. Education, technology, and SGO compliance are not side interests for this team. They are the whole job.

How we approach what we publish

Everything on this site — the blog, the state opt-in tracker, the glossary, and the SGO Fundamentals course — is written from the statute and the operational realities of running an SGO. State tracker entries carry the month they were last reviewed, and we update analysis as the IRS regulatory process develops.

Our material is educational, not legal or tax advice. Section 25F regulations are still evolving, and we say so plainly wherever it matters. Organizations making formation or structural decisions should consult qualified legal and tax counsel — and we work alongside those advisors, not in place of them.

Get Started

Talk it through before you decide.

Tell us about your organization and we’ll set up a consultation on your formation path, your state, and the timeline. It costs nothing and there is nothing to sign — and if it’s useful, we’ll walk through the platform on the same call.

What happens next

1

We read your submission and respond within one business day

2

A working session, typically 45–60 minutes — your situation, not a sales pitch

3

Which of the three paths fits, what your state requires, and what the timeline is

4

You leave with a clear recommendation — including when the answer is to join an SGO rather than form one, or to wait

We typically respond within one business day.