A Scholarship Granting Organization (SGO) is a non-profit 501(c)(3) organization that receives contributions from donors and grants educational scholarships to eligible students in Ohio. Individuals and entities that contribute to SGOs participating in the program can receive a tax credit.

Yes. You can donate up until the tax deadline of April 15th, 2026 and still get the credit for your 2025 taxes.

Yes, donations can be designated to a specific school per the rules developed by the Ohio Attorney General. You may not receive a tax credit for your donation to the SGO if you have a dependent receiving an SGO award.

Yes. The Ohio Attorney General has a list of SGO's approved in Ohio.

A tax deduction reduces your taxable income. It does not provide a dollar-for-dollar benefit.

A tax credit directly reduces the amount you owe in taxes. In the SGO program, each dollar you donate reduces what you owe in taxes by a dollar. A nonrefundable tax credit limits your tax benefit to no more than what you owe in taxes.

NOTE: The Ohio SGO credit is nonrefundable. If your total tax liability exceeds $750 (single) or $1,500 (married), then you are eligible to contribute up to the maximum and receive the credit. If, however, your tax liability is less than $750 (single) or $1,500 (married), then the tax credit is limited to the amount on line 10 of the your Ohio IT 1040. Also, note that credits are applied to your tax liability in the order they appear on the Ohio Schedule of Credits.

You will claim this credit when you file your state income tax return. The nonrefundable credit will reduce your state tax liability. If you do not have a state tax liability, you will not receive a tax benefit from your donation. The amount of the tax credit you can claim is equal to 100% of the amount you donate up to $750 per taxpayer. (For couples, each must make a separate donation to claim the credit for up to $1,500 when filing jointly.)

If your total tax liability exceeds $750 (single) or $1,500 (married), then you are eligible to contribute up to the maximum and receive the credit. If, however, your tax liability is less than $750 (single) or $1,500 (married), then the tax credit is limited to the amount on line 10 of the your Ohio IT 1040. Credits are applied to your tax liability in the order they appear on the Ohio Schedule of Credits.

Any taxpayer donating directly or through a pass-through entity to the SGO is eligible for the tax credit.

Look at your 2024 Ohio tax return form IT 1040. Look for line 10 on the second page to see how much your tax liability was in the 2024 tax year. (Please note: If you made a donation in 2024 then you will have to add back the amount of the credit for 2024 to see how much liablity you had before the credit.

If your tax situation for 2025 is similar then this amount would be how much you could potentially donate (up to the $750 limit for single or $1,500 for filing a joint return.)

There is no cap to donations to SGOs across the state. Any amount may be donated to the SGO, however, only $750 per individual or entity ($1,500 if married filing jointly) may be claimed as a tax credit on your Ohio income tax return.

NOTE: the Ohio SGO credit is nonrefundable. If your total tax liability exceeds $750 (single) or $1,500 (married), then you are eligible to contribute up to the maximum and receive the credit. If, however, your tax liability is less than $750 (single) or $1,500 (married), then the tax credit is limited to the amount on line 10 of the your Ohio IT 1040. Also, note that credits are applied to your tax liability in the order they appear on the Ohio Schedule of Credits.