Find Section 25F SGOs
No SGO is federally listed yet — Section 25F takes effect January 1, 2027, and the procedure for a participating state to submit its list of qualifying SGOs is still pending IRS guidance. This directory will list Scholarship Granting Organizations by state as those lists are published.
30
States opted in
20
Not yet in
Jan 1
2027 program start
Why the directory is empty today
The Section 25F program is new. Donors can only claim the federal tax credit for contributions to an SGO that appears on the certified list of a state that has opted in — and no state has submitted its list yet. The IRS has deferred the deadline and procedure for doing so to future guidance, ahead of the program’s January 1, 2027 effective date. As states publish their lists, those organizations will appear here with their state, focus area, and how to donate or apply.
In the meantime, the state opt-in tracker shows which states have elected to participate (30 as of July 2026), and each state guide explains what your state’s status means for donors, families, and founders.
States participating for 2027
These 30 states are on the IRS participating-state list for 2027. Pick a state for details.
Forming an SGO? Get listed at launch.
If your organization is preparing to be listed by a participating state, tell us — we’ll include you in the directory as soon as that listing is in place.
Track your state
See whether your state has opted in, has a bill pending, or hasn’t acted — and what that means for donors and schools.
Start your own SGO
ClearPath Launch helps school networks, dioceses, and community leaders set up compliant SGOs — 501(c)(3) structuring, state filings, and platform setup.