Scholarship Granting Organizations in Rhode Island
Rhode Island 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 Rhode Island and contributions do not qualify for the federal tax credit.
Where Rhode Island stands
Study commission formed. Report expected mid-2026.
From the Section 25F State Opt-In Tracker, reviewed March 2026. Status can change during legislative sessions.
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A short email the moment Rhode Island's opt-in status changes, plus formation deadlines as January 1, 2027 approaches.
What this means in Rhode Island
For donors
Not yet. The federal credit requires contributing to an SGO approved by a state that has opted in, and Rhode Island has not enacted opt-in legislation.
For families & schools
Not yet — Section 25F scholarships require a state-approved SGO, and Rhode Island 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 Rhode Island. 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 Rhode Island 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 Rhode Island
No SGOs are federally approved yet — the program takes effect January 1, 2027. Because Rhode Island has not opted in, no SGO can be approved there yet. Our directory will list approved organizations by state as approvals are completed.
Rhode Island SGO questions, answered
Has Rhode Island opted into the Section 25F SGO program?
Rhode Island is studying Section 25F opt-in. Study commission formed. Report expected mid-2026.
Can Rhode Island 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 Rhode Island has not enacted opt-in legislation.
How do I find a Scholarship Granting Organization in Rhode Island?
None operate yet — Rhode Island 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 Rhode Island?
The federal structural work — 501(c)(3) status, SGO primary mission, governing documents, and compliance design — can be prepared now, but Rhode Island 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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