State SGO Review and Application Resource
Updated November 6, 2026
This resource brings together how states participating in the federal Education Freedom Tax Credit (IRC §25F) are reviewing applications from Scholarship Granting Organizations (SGOs) to be included on the list each state submits to the IRS. For each state, it lists the reviewing body, state application, SGO deadlines, a contact, and the sources for the information.
It includes the 30 states the IRS lists as having made an advance election to participate for 2027 as of October 22, 2026 (IRS participating states).
Information comes from statutes, executive orders, regulations, official state pages and forms, and original governor’s releases. “Not confirmed” means the information had not been found on an official source as of the updated date above. State processes are changing, so please check the linked source or the state contact before you apply.
Go to a state: Alabama | Alaska | Arkansas | Colorado | Florida | Georgia | Idaho | Indiana | Iowa | Kansas | Kentucky | Louisiana | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | North Carolina | North Dakota | Ohio | Oklahoma | South Carolina | South Dakota | Tennessee | Texas | Utah | Virginia | West Virginia | Wyoming
Upcoming SGO Deadlines
Deadlines for SGOs in the states in this resource, in date order. Dates are as stated in the linked source.
November 30, 2026 | Colorado: SGO application due to be guaranteed inclusion on the 2027 list. Source: Colorado DOR page
November 30, 2026 | Kentucky: SGO declaration due “prior to the first year” of seeking inclusion (proposed rule; applicability to the 2027 list not stated). Source: 30 KAR 1:060
December 1, 2026 | Wyoming: SGO application due for approval for the 2027 tax year. Source: Wyoming DOE page
December 11, 2026 | Iowa: SGO application due (11:59 p.m.) to be considered for Iowa’s 2027 SGO list. Source: Iowa Department of Revenue page
December 15, 2026 | Oklahoma: Form 80002 and all documents due to the Oklahoma Tax Commission. Source: Oklahoma Form 80002
Prior to December 15 (annually) | South Dakota: SGO application for inclusion on South Dakota’s list due (the Department’s page does not state the year). Source: SD DOE page
December 31, 2026 | Indiana: SGO must be applied and approved to participate as a federal SGO for the 2027 tax year. Source: IDOE SGO page
December 31, 2026 | Montana: Organization must meet all federal SGO criteria to be included on the 2027 list. Source: Montana DOR letter
January 15, 2027 | Nevada: End of the Department of Education’s intake window for SGOs seeking initial state approval and federal certification (window opens November 9, 2026). Source: NDE program page
January 31, 2027 | Alaska: SGO applications must be received by the Department of Education & Early Development. Source: Alaska DEED SGO page
Note on New York
New York Governor Hochul issued a statement on October 9, 2026 regarding New York’s participation in the federal scholarship tax credit program. However, New York does not currently appear on the list of IRS participating states (list as of October 22, 2026).
Governor’s statement (Oct. 9, 2026) | IRS participating states
Note on New Mexico
New Mexico Governor Michelle Lujan Grisham announced on November 4, 2026 that she will opt New Mexico into the federal scholarship tax credit. The release states that the New Mexico Public Education Department will establish a process for certification of SGOs in the coming weeks, and that organizations can apply once the certification guidelines are released. New Mexico does not currently appear on the list of IRS participating states (list as of October 22, 2026).
Governor’s release (Nov. 4, 2026) | IRS participating states
State-by-State Information
Alabama
Status: Some details posted
Reviewing body: Alabama Department of Revenue
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Alabama Department of Revenue, Contact Us
Sources: ALDOR program page | Governor’s release (Jan. 2026)
Alaska
Status: Accepting applications
Reviewing body: Alaska Department of Education & Early Development
State application: Alaska SGO application page
Deadlines: January 31, 2027: applications must be received by the Department. The final list is transmitted no later than February 15, 2027.
Contact: SGO@alaska.gov
DEED main line: 907-465-2800
Sources: DEED SGO page | Governor’s Office release (Aug. 20, 2026)
Arkansas
Status: Not yet confirmed
Reviewing body: Not confirmed as of November 6, 2026.
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: Governor’s release (Jan. 16, 2026)
Colorado
Status: Accepting applications
Reviewing body: Colorado Department of Revenue
State application: Colorado SGO Application Portal
Deadlines: November 30, 2026: submit the application to be guaranteed inclusion on the 2027 list. The Department may not be able to consider later applications.
Contact: DOR_SGOApplications@state.co.us
Sources: Colorado DOR SGO page | Application portal
Florida
Status: Not yet confirmed
Reviewing body: Not confirmed as of November 6, 2026.
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: Governor’s release (Jan. 28, 2026)
Georgia
Status: Not yet confirmed
Reviewing body: Not confirmed as of November 6, 2026.
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: No state source confirmed as of November 6, 2026.
Idaho
Status: Accepting applications
Reviewing body: Idaho State Department of Education
State application: Idaho SGO Application | Idaho SGO Assurances (linked on the SDE page)
Deadlines: No SGO application window posted; submissions accepted throughout the year.
Contact: Michelle Clement Taylor, Chief Implementation Officer, Idaho State Department of Education
(208) 332-6963 | mtaylor@sde.idaho.gov
Sources: SDE page | Executive Order 2026-03 | HB 731 text
Indiana
Status: Accepting applications
Reviewing body: Indiana Department of Education
State application: State + Federal SGO Application
Deadlines: December 31, 2026: to participate as a federal SGO for the 2027 tax year, SGOs must have applied and been approved by this date.
Contact: sgo@doe.in.gov (program questions)
Sources: Governor’s announcement (Jan. 22, 2026) | Governor’s release (Oct. 23, 2026) | IDOE Scholarship Granting Organizations page
Iowa
Status: Accepting applications
Reviewing body: Iowa Department of Revenue
State application: 2027 Iowa SGO Application
Deadlines: December 11, 2026, 11:59 p.m.: application due to be considered for Iowa’s 2027 SGO list.
Contact: Iowa Department of Revenue main line: 515-281-3114
Sources: Governor’s release (Oct. 30, 2026) | Iowa Department of Revenue SGO page | Governor’s release (Jan. 5, 2026)
Kansas
Status: Accepting applications
Reviewing body: State Treasurer
State application: Kansas SGO pre-registration form (intent only; application procedures not yet final)
Deadlines: No application deadline posted. The State Treasurer’s Office says the state’s SGO list will be finalized by February 15, 2027.
Contact: Not confirmed as of November 6, 2026.
Sources: State Treasurer SGO page (pre-registration form) | SB 361 (2026 ch. 147) | KDOR Notice 26-10
Kentucky
Status: Accepting applications
Reviewing body: Kentucky Secretary of State
State application: Declaration of SGO form
Deadlines: SGO declaration: “no later than November 30 prior to the first year” of seeking inclusion (proposed 30 KAR 1:060; the proposed rule does not state whether November 30, 2026 applies to the 2027 list).
Contact: Michael R. Wilson, Director, Office of Business, Kentucky Secretary of State | (502) 782-7422 | michael.wilson@ky.gov (named contact on the proposed regulation)
Office of Business Filings: (502) 564-3490
Sources: Kentucky SOS program page | Proposed 30 KAR 1:060 | Declaration of SGO form | HB 1 (LRC)
Louisiana
Status: Accepting applications
Reviewing body: Not confirmed as of November 6, 2026.
State application: Louisiana SGO Interest Form (an interest form; the application process had not been announced)
Deadlines: None posted.
Contact: Louisiana Department of Education (general): 1.877.453.2721
Mississippi
Status: Some details posted
Reviewing body: Office of the Governor
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Governor’s Office (general): 601-359-3150
Sources: Governor’s release (Jan. 19, 2026)
Missouri
Status: Not yet confirmed
Reviewing body: Not confirmed as of November 6, 2026.
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: No state source confirmed as of November 6, 2026.
Montana
Status: Accepting applications
Reviewing body: Montana Department of Revenue
State application: No application form posted. SGOs interested in participating are asked to notify the Montana Department of Revenue contact listed on this page.
Deadlines: December 31, 2026: to be included on the 2027 list, an organization must meet all federal SGO criteria by this date (Department of Revenue letter, Sept. 1, 2026).
Contact: Jennifer Hicks, Unit Manager, Montana Department of Revenue
Jennifer.Hicks@mt.gov | 406-444-1991
Sources: Montana Department of Revenue letter (Sept. 1, 2026) | Governor’s release (Sept. 1, 2026) | Governor’s release (Jan. 21, 2026)
Nebraska
Status: Some details posted
Reviewing body: Nebraska Department of Revenue
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Julie Schuur, Revenue Tax Specialist Senior, Policy Section, Nebraska Department of Revenue
402-471-1445 | julie.schuur@nebraska.gov
Department of Revenue main line: 402-471-5729
Sources: Nebraska DOR SGO page | Governor’s release (Sept. 29, 2025)
Nevada
Status: Accepting applications
Reviewing body: Nevada Department of Education
State application: Nevada SGO Registration Application (PDF linked on the NDE program page)
Deadlines: January 15, 2027: end of the Department’s intake window for nonprofit entities seeking initial state approval and federal certification (window opens November 9, 2026).
Contact: SchlChoiceNDE@doe.nv.gov (submission address printed on the application form)
Nevada Department of Education: Carson City 775.687.9115; Las Vegas 702.486.6458
Sources: NDE Educational Choice Scholarship Program page (federal credit: Track B) | NDE SGO Registration Application (PDF linked on the program page) | Governor’s release (Jan. 23, 2026)
New Hampshire
Status: Not yet confirmed
Reviewing body: New Hampshire Department of Education
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: HB 1774 bill status
North Carolina
Status: Some details posted
Reviewing body: North Carolina State Education Assistance Authority
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: SGO_NC@ncseaa.edu
Sources: NCSEAA Scholarship Granting Organizations page | S.L. 2026-6 (HB 87), enacted text
North Dakota
Status: Not yet confirmed
Reviewing body: Not confirmed as of November 6, 2026.
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: Governor’s release (Jan. 26, 2026)
Ohio
Status: Not yet confirmed
Reviewing body: Not confirmed as of November 6, 2026.
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: No state source confirmed as of November 6, 2026.
Oklahoma
Status: Accepting applications
Reviewing body: Oklahoma Tax Commission
State application: Form 80002
Deadlines: December 15, 2026: Form 80002 and all documents due (stated on Form 80002).
Contact: Oklahoma Tax Commission, Oklahoma City, OK 73194 (mailing address on Form 80002)
Sources: OTC Form 80002 | House release on HB 3704
South Carolina
Status: Accepting applications
Reviewing body: South Carolina Department of Revenue receives applications and compiles the list; the Office of the Governor receives the list
State application: Applications are submitted by email: SGOapplication@dor.sc.gov
Deadlines: No application cutoff posted.
Contact: SGOapplication@dor.sc.gov
Sources: Executive Order 2026-23 | Governor’s release (Oct. 2026)
South Dakota
Status: Accepting applications
Reviewing body: South Dakota Department of Education
State application: South Dakota SGO application for inclusion on the list
Deadlines: Apply for inclusion on South Dakota’s list “prior to December 15 annually” (Department page).
Contact: FSTC@state.sd.us
South Dakota Department of Education: (605) 773-3134
Tennessee
Status: Accepting applications
Reviewing body: Tennessee Department of Education
State application: Tennessee SGO Preliminary Interest Form
Deadlines: None posted.
Contact: SGO.Questions@tn.gov
Sources: TDOE SGO page | TDOE announcement (Oct. 7, 2026)
Texas
Status: Not yet confirmed
Reviewing body: Not confirmed as of November 6, 2026.
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: Governor’s release (Dec. 10, 2025)
Utah
Status: Not yet confirmed
Reviewing body: Not confirmed as of November 6, 2026.
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: No state source confirmed as of November 6, 2026.
Virginia
Status: Not yet confirmed
Reviewing body: Not confirmed as of November 6, 2026.
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: No state source confirmed as of November 6, 2026.
West Virginia
Status: Not yet confirmed
Reviewing body: Not confirmed as of November 6, 2026.
State application: Not confirmed as of November 6, 2026.
Deadlines: None posted.
Contact: Not confirmed as of November 6, 2026.
Sources: No state source confirmed as of November 6, 2026.
Wyoming
Status: Accepting applications
Reviewing body: Wyoming Department of Education reviews applications and makes recommendations; the Governor’s office gives final approval
State application: Wyoming SGO Application Form
Deadlines: December 1, 2026: applications due to receive approval for the 2027 tax year.
Contact: Wyoming Department of Education main line: (307) 777-7675
Sources: WDE SGO page | Application form
