Beginning January 1, 2027, federal law provides a tax credit for certain contributions to qualifying Scholarship Granting Organizations (SGOs). Kentucky has elected to participate in the Federal Scholarship Tax Credit program established under Section 25F of the Internal Revenue Code.
Under Kentucky law, the Secretary of State is responsible for submitting to the Internal Revenue Service the annual list of qualifying Scholarship Granting Organizations in Kentucky.
Scholarship Granting Organizations
Organizations seeking inclusion on Kentucky's annual list of qualifying Scholarship Granting Organizations must satisfy the requirements of federal law and applicable Kentucky administrative regulations.
Kentucky SGO Declaration Form
Additional information regarding filing requirements, deadlines, and the annual SGO list will be posted on this page as it becomes available.
Federal Guidance and Resources
Pursuant to
House Bill 1 (2026 Regular Session), the Secretary of State publishes applicable administrative regulations and other guidance issued by the United States Department of the Treasury and the Internal Revenue Service regarding the Federal Scholarship Tax Credit program.
U.S. Department of the Treasury – October 1, 2026 Announcement and Guidance
https://home.treasury.gov/news/press-releases/sb0641/
The Kentucky Secretary of State administers Kentucky's participation in the federal program and the process for identifying qualifying Scholarship Granting Organizations. Questions concerning federal tax eligibility, the availability or amount of a federal tax credit, or other federal tax matters should be directed to the Internal Revenue Service or a qualified tax professional.
Federal guidance relating to this program may be amended or supplemented. This page will be updated as additional guidance becomes available.