The Section 25F SGO program, state by state
Section 25F is federal law, but it only operates in states that opt in. Pick your state for its current status, what that status means for donors and schools, and which SGOs operate there.
View the interactive map30
Opted In
0
Legislation Pending
2
Studying
6
Declined
12
No Action
Opted In
30 statesAdvance election filed with the IRS — on the participating-state list for 2027.
No Action
12 statesNo advance election filed and no public action.
Reporting on Section 25F? Use our data.
The full 50-state dataset behind these pages is free to republish with attribution — available as JSON for newsrooms, researchers, and developers, or as an embeddable map.
Know the moment your state moves.
Opt-in legislation is moving through statehouses right now. Tell us your state and we’ll send a short email when its status changes — plus formation deadlines and program guidance as January 1, 2027 approaches.
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
We read your submission and respond within one business day
A working session, typically 45–60 minutes — your situation, not a sales pitch
Which of the three paths fits, what your state requires, and what the timeline is
You leave with a clear recommendation — including when the answer is to join an SGO rather than form one, or to wait