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School Scholarships

The School Scholarship and School Scholarship Tax Credit Program are authorized under Indiana Code 20-51 and Indiana Code 6-3.1-30.5. Funding for scholarships come from private, charitable donations to qualified scholarship granting organizations (SGOs). Donors (individuals or corporations) are eligible to take advantage of a 50% tax credit. While there are no limits on the size of qualifying contributions to an SGO, the entire tax credit program has a limit of $18.5 million for each fiscal year beginning July 1, 2023, and each state fiscal year thereafter. The total credits awarded to date are posted on the Indiana Department of Revenue’s (IDOR's) School Scholarship Credit webpage.

Scholarship Granting Organization (SGO) Program

SGO scholarships may be granted to Indiana students in pre-k through grade 12. While SGOs may determine their own additional policies with additional requirements for the scholarships they provide, in accordance with Indiana Code 20-51-1-5, at a minimum, students must meet the following requirements to qualify for an SGO:

  • Student must have legal settlement in Indiana;
  • Student must be at least four (4) years old and less than 22 years old by August 1 of the school year that the student is applying; and
  • Student is a member of a household with an annual income of not more than 400% of the amount to qualify for the federal free and reduced price lunch program.

General Information

The list of certified and participating SGOs is listed below with a list of schools who have partnered with SGOs. For general questions, please see the FAQs for Parents & Donors. If you have further questions, please contact

Program Reports

Reports from 2016-2017 up through 2019-2020 are posted below. (* Includes data back to 2011-2012)

Information for SGOs

Both the Indiana Department of Education (IDOE) and Indiana Department of Revenue (IDOR) have adopted rules to implement the SGO program. IDOE has created an application and agreement for certification as a scholarship granting organization. An organization that seeks certification as an SGO must submit the application and agreement as well as documents that establish eligibility under applicable statutes and rules. The application and supporting documentation should be submitted as a single pdf to The required documents must include:

  • Application to become an SGO
  • Proof of 501(c)(3) status.
  • Proof, through articles of incorporation or other documents, that the organization is organized at least in part to grant school scholarships.
  • Program policies.
  • Program procedures.
  • Promotional or descriptive materials about the program, including eligibility criteria and application forms

Please contact for any additional questions.