Scholarship Granting Organizations in Washington
Washington has not introduced Section 25F opt-in legislation. Until the state enacts qualifying legislation, SGOs cannot receive state approval in Washington and contributions do not qualify for the federal tax credit.
Where Washington stands
No opt-in legislation introduced.
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 Washington's opt-in status changes, plus formation deadlines as January 1, 2027 approaches.
What this means in Washington
For donors
No. The federal credit requires contributing to an SGO approved by a state that has opted in, and Washington has not enacted — or introduced — opt-in legislation.
For families & schools
Not at this time — Section 25F scholarships require a state-approved SGO, and Washington has not opted in.
For organizations forming an SGO
State approval is not currently possible in Washington. Organizations committed to the model sometimes prepare formation documents in advance or explore serving students through SGOs in neighboring opted-in states, subject to those states' rules.
The federal rules are the same in every state
Section 25F’s structural requirements apply identically in Washington 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 Washington
No SGOs are federally approved yet — the program takes effect January 1, 2027. Because Washington has not opted in, no SGO can be approved there yet. Our directory will list approved organizations by state as approvals are completed.
Washington SGO questions, answered
Has Washington opted into the Section 25F SGO program?
Washington has not acted on Section 25F opt-in. No opt-in legislation introduced.
Can Washington donors claim the $1,700 federal scholarship tax credit?
No. The federal credit requires contributing to an SGO approved by a state that has opted in, and Washington has not enacted — or introduced — opt-in legislation.
How do I find a Scholarship Granting Organization in Washington?
None operate yet — Washington 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 Washington?
The federal structural work — 501(c)(3) status, SGO primary mission, governing documents, and compliance design — can be prepared now, but Washington 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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