Find Section 25F SGOs
No SGOs are federally approved yet — Section 25F takes effect January 1, 2027, and states are approving organizations now. This directory will list approved Scholarship Granting Organizations by state as approvals are completed.
25
States opted in
6
Bills pending
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 has been approved by a state that opted in — and states are building those approval processes now, ahead of the program’s January 1, 2027 effective date. As organizations complete state approval, they will be listed here with their state, focus area, and how to donate or apply.
In the meantime, the state opt-in tracker shows where the program is live (25 states as of 2026-03), and each state guide explains what your state’s status means for donors, families, and founders.
States where SGO approval is open
These 25 states have enacted qualifying opt-in legislation. Pick a state for details.
Forming an SGO? Get listed at launch.
If your organization is pursuing state approval, tell us — we’ll include you in the directory as soon as your approval 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.