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SGOGuide
Resources

Understand the program before you decide

Practical resources for organizations exploring or operating Scholarship Granting Organizations. Explainers, interactive tools, and state-specific information — built for administrators, not attorneys.

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I'm a Donor

Give up to $1,700 to a scholarship fund and the whole amount comes off your federal tax bill. Where the money goes, and what it really costs you.

3 min readOpen
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I'm Applying for a Scholarship

Who qualifies, what the application asks, how income is confirmed without a Social Security number, and how the money is actually spent.

4 min readOpen
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I'm a School

The ways a school can offer tax-credit scholarships, the two jobs your staff actually owns, and what your school earns for doing them.

4 min readOpen
Interactive

SGO Scholarship Eligibility Checker

Would your children qualify? The income limit is 300% of the median where you live, not a national figure — hover any county for its ceiling, adjust for household size, and check your own household.

Every U.S. countyOpen
Explainer

What Is an SGO?

A plain-language guide to how Scholarship Granting Organizations work, who can start one, and what the federal compliance requirements actually require.

8 min readOpen
Explainer

The Education Freedom Tax Credit, Explained

EFTC, FSTC, ECCA, Section 25F — four names, one federal program. What the credit is worth, where each name comes from, and which one to use.

5 min readOpen
Explainer

The OBBBA & Section 25F Explained

The statutory history and mechanics behind the One Big Beautiful Bill Act and the new federal scholarship tax credit program — what changed, and why.

10 min readOpen
Interactive

State Opt-In Tracker

Which states have filed a Section 25F advance election with the IRS for 2027, which have declined, and which have not yet acted. Updated as information becomes available.

Filterable toolOpen
Interactive

SGO Directory

Find Section 25F-approved Scholarship Granting Organizations by state. Search, filter, view statistics, and donate or apply directly.

Filterable directoryOpen
Reference

SGO State Guides

A dedicated guide for every state — current Section 25F status, what it means for donors and schools, which SGOs operate there, and answers to common state-specific questions.

50 state guidesOpen
Reference

SGO Glossary

Plain-language definitions of every key Section 25F term — the 90/10 rule, no-earmarking, 300% AMI, qualified expenses, and more. Each definition has a stable, citable link.

29 termsOpen
Calculator

Donor Tax Credit Calculator

Estimate the federal tax credit value of a Section 25F contribution based on filing status, donation amount, and federal income tax bracket.

Interactive toolOpen
Assessment

SGO Eligibility Checker

Answer five questions to get a preliminary assessment of whether your organization is positioned to form its own SGO, partner with an existing one, or is in an earlier-stage situation.

5 questionsOpen
Blog

Analysis, strategy, and regulatory updates

In-depth posts on Section 25F regulatory developments, state opt-in news, SGO formation strategy, and operational guidance for organizations running scholarship programs.

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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.