Scholarship Granting Organization (SGO)
Indiana Code 20-51 and Indiana Code 6-3.1-30.5 create a School Scholarship and School Scholarship Tax Credit Program. 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 $17.5 million for the state fiscal year ending June 30, 2022, which has increased to $18.5 million for the state fiscal year ending June 30, 2023. The total credits awarded to date are posted on the Indiana Department of Revenue’s (IDOR's) School Scholarship Credit webpage.
An SGO cannot limit the scholarships it provides under the program to children attending one particular school. SGOs are required to meet organizational and financial reporting requirements. Parents may apply for scholarships from a certified SGO at a participating school. A student is eligible to apply for the program if the student is a member of a household with an annual income of not more than three hundred percent (300%) of the amount required to qualify for the Federal Free or Reduced Price Lunch Program. The SGO may establish certain requirements for the scholarships they provide. A list of SGO participating schools is included below under the General Information section of this webpage.
Both the Indiana Department of Education (IDOE) and Indiana Department of Revenue (IDOR) have adopted rules to implement the program. The 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 firstname.lastname@example.org. The required documents must include:
- 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
The application and supporting documentation should be submitted as a single pdf to email@example.com.
The total credits awarded to date are posted on the IDOR's School Scholarship Credit webpage.
Reports from 2016-2017 up through 2019-2020 are posted below. (* Includes data back to 2011-2012)
- 2020-2021 Annual SGO Program Report
- 2019-2020 Annual SGO Program Report
- 2018-2019 Annual SGO Program Report
- 2017-2018 Annual SGO Program Report
- 2016-2017 Annual SGO Program Report*