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.

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 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 enacted qualifying Section 25F opt-in legislation, which have bills pending, 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.

21 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

See the platform live. Then decide.

Tell us about your organization and we’ll set up a live demo — the real product, loaded with sample data — alongside a consultation on your formation path, state, and timeline.

What happens next

We review your submission and respond within one business day

Live platform demo — the actual product on sample data, typically 45–60 minutes

Diagnostic consultation on your formation path, state requirements, and timeline

You leave with a clear scope and recommendation — even if the answer is to partner rather than form