Scholarship Granting Organizations in Colorado
Colorado is formally studying Section 25F opt-in but no bill has been introduced. Until the state enacts qualifying legislation, SGOs cannot receive state approval in Colorado and contributions do not qualify for the federal tax credit.
Where Colorado stands
Legislative study committee formed. No bill introduced. Timeline uncertain.
From the Section 25F State Opt-In Tracker, reviewed March 2026. Status can change during legislative sessions.
Get Colorado Section 25F updates
A short email the moment Colorado's opt-in status changes, plus formation deadlines as January 1, 2027 approaches.
What this means in Colorado
For donors
Not yet. The federal credit requires contributing to an SGO approved by a state that has opted in, and Colorado has not enacted opt-in legislation.
For families & schools
Not yet — Section 25F scholarships require a state-approved SGO, and Colorado has not opted in. Families can monitor the state tracker for developments.
For organizations forming an SGO
Formation groundwork can begin — 501(c)(3) structuring and governing documents are state-independent — but state approval is not yet possible in Colorado. Many organizations prepare during this phase so they can file immediately if the state acts.
The federal rules are the same in every state
Section 25F’s structural requirements apply identically in Colorado and every other participating state.
Donor credit
$1,700 / yr
$3,400 married filing jointly — dollar-for-dollar federal credit
Student eligibility
≤ 300% AMI
Household income at or below 300% of area median gross income
Spending ratio
90 / 10
At least 90% of annual revenues to qualified scholarships
Distribution
10+ students
Awarded to ten or more students not all at one school
Finding an SGO in Colorado
No SGOs are federally approved yet — the program takes effect January 1, 2027. Because Colorado has not opted in, no SGO can be approved there yet. Our directory will list approved organizations by state as approvals are completed.
Colorado SGO questions, answered
Has Colorado opted into the Section 25F SGO program?
Colorado is studying Section 25F opt-in. Legislative study committee formed. No bill introduced. Timeline uncertain.
Can Colorado donors claim the $1,700 federal scholarship tax credit?
Not yet. The federal credit requires contributing to an SGO approved by a state that has opted in, and Colorado has not enacted opt-in legislation.
How do I find a Scholarship Granting Organization in Colorado?
None operate yet — Colorado has not opted in, so no SGO can be approved there. The SGO Guide directory at sgoguide.com/find will list approved organizations by state as the program rolls out.
How do I start an SGO in Colorado?
The federal structural work — 501(c)(3) status, SGO primary mission, governing documents, and compliance design — can be prepared now, but Colorado must enact opt-in legislation before the state can approve SGOs and donors can claim the credit.
Disclaimer: This page summarizes publicly tracked legislative status and general program rules for educational purposes. It is not legal or tax advice. Section 25F regulations are still evolving — consult qualified counsel before making decisions about SGO formation or donations.
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