Is your organization ready to form an SGO?
Answer five questions to get a preliminary assessment. This is not a substitute for qualified counsel, but it will tell you where the important questions are.
What this assesses
This tool evaluates five factors that determine whether an organization is positioned to form its own SGO:
501(c)(3) status
The foundational federal prerequisite
State opt-in status
Whether your state has enacted qualifying legislation
Scholarship distribution scope
Ability to serve students across multiple schools
Donor base
Existing relationships with individual donors
Administrative capacity
Ability to manage ongoing compliance requirements
This tool provides a general preliminary orientation based on five questions. The actual path to SGO formation depends on many factors specific to your organization. It does not constitute legal or tax advice.
Does your organization currently have 501(c)(3) tax-exempt status?
Section 25F requires that SGOs hold 501(c)(3) status with a primary mission of providing scholarships.
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