Everything you need to know about SGOs
A structured five-module course covering what Scholarship Granting Organizations are, how the law works, how to form one, how to run it compliantly, and how to stay current as the regulatory environment evolves.
Start from the beginning or jump to any module.
Start Module 1What SGOs Are and How They Work
The foundational concepts — what a Scholarship Granting Organization actually does, who can start one, and why the federal program exists.
3 lessons · 15 min
The Legal and Regulatory Framework
Section 25F's specific requirements, what they mean operationally, and the regulatory gaps that remain open as the IRS finalizes rules.
3 lessons · 18 min
Formation: From Intent to Approved SGO
The concrete steps to form and get state approval for an SGO — governing documents, 501(c)(3) issues, and what the state approval process actually looks like.
2 lessons · 10 min
Running a Compliant SGO
The operational requirements that apply every day the SGO is open — donor management, award processes, income verification, and the 90/10 rule.
2 lessons · 13 min
Compliance, Monitoring, and Staying Current
The ongoing compliance obligations — the 90/10 rule, state reporting, regulatory monitoring, and what it means to have a compliance-first operation.
2 lessons · 11 min
Ready to build your SGO?
The regulatory window, the competitive landscape, and the program timeline all point to 2026 as the year to act. Tell us about your organization and we’ll schedule an initial consultation.
What happens next
We review your submission and prepare for your organization's specific situation
Initial consultation — typically 45–60 minutes — to assess your structure and goals
We outline a formation and operational plan with a clear scope and timeline
Engagement begins with a defined phase 1 scope