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Scholarship Granting Organizations

Indiana SGO Program Guide

Frequently Asked Questions

State + Federal SGO Application

The Indiana School Scholarship Tax Credit program allows individuals and corporations to receive a 50% Indiana state tax credit on qualifying donations to approved SGOs, which fund scholarships for eligible Indiana students in Pre‑K through grade 12. These scholarships may be used for a wide range of qualified educational expenses at participating accredited, non-public schools, including tuition, fees, special education services, books, supplies, technology, tutoring, and before‑ and after‑school programs.

Additionally, on June 8, 2026, the IRS announced that 27 states, including Indiana, have elected to participate in the Federal Scholarship Tax Credit program created under the One Big Beautiful Bill. The Education Freedom Tax Credit (EFTC) allows up to $1,700 for contributions to participating federal SGOs. The EFTC can support K-12 students across traditional public, public charter, nonpublic, and homeschool settings, with funds available for qualifying expenses such as tuition, fees, special education services, books, supplies, technology, tutoring, before- and after-school programs, and other qualified costs.

Together, Indiana’s state SGO program and the new federal tax credit expand opportunities for families by increasing the resources available to support K–12 student learning.

IDOE will serve as Indiana's operational lead for SGO certification, monitoring, and development of the annual SGO list.

Important Dates

  • To participate as a federal SGO for the 2027 tax year, qualifying Scholarship Granting Organizations must have applied and been approved by December 31, 2026.
  • There is no deadline to apply to participate as a state SGO.
  • Once approved, SGOs do not need to reapply annually, unless the SGO has been removed from the program for noncompliance, or if the SGO voluntarily withdraws from the program.

Indiana offers two tax credit programs: The Indiana School Scholarship Tax Credit and the Federal Scholarship Tax Credit. The link below breaks down the difference between the two programs.

Annual SGO Program Reports are posted below.

The following organizations and schools are participating in Indiana’s SGO Program:

Please contact us if you need additional assistance: