Resources

Understand the program before you decide

Practical resources for organizations exploring or operating Scholarship Granting Organizations. Explainers, interactive tools, and state-specific information — built for administrators, not attorneys.

Explainer

What Is an SGO?

A plain-language guide to how Scholarship Granting Organizations work, who can start one, and what the federal compliance requirements actually require.

8 min readOpen

Explainer

The OBBBA & Section 25F Explained

The statutory history and mechanics behind the One Big Beautiful Bill Act and the new federal scholarship tax credit program — what changed, and why.

10 min readOpen

Interactive

State Opt-In Tracker

Which states have enacted qualifying Section 25F opt-in legislation, which have bills pending, and which have not yet acted. Updated as information becomes available.

Filterable toolOpen

Interactive

SGO Directory

Find Section 25F-approved Scholarship Granting Organizations by state. Search, filter, view statistics, and donate or apply directly.

Filterable directoryOpen

Calculator

Donor Tax Credit Calculator

Estimate the federal tax credit value of a Section 25F contribution based on filing status, donation amount, and federal income tax bracket.

Interactive toolOpen

Assessment

SGO Eligibility Checker

Answer five questions to get a preliminary assessment of whether your organization is positioned to form its own SGO, partner with an existing one, or is in an earlier-stage situation.

5 questionsOpen

Blog

Analysis, strategy, and regulatory updates

In-depth posts on Section 25F regulatory developments, state opt-in news, SGO formation strategy, and operational guidance for organizations running scholarship programs.

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Get Started

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