For SGO operators
Run an SGO on this platform
The SGO Company runs the platform behind MyChurchSGO and MySchoolSGO: gifts, receipts, applications and awards for scholarship granting organizations, kept in one place.
26 U.S.C. §25F
What is a scholarship granting organization?
SGOs are 501(c)(3) public charities (not private foundations), included on a participating State's SGO list, that provide scholarships to eligible students.
Read the FAQ on SGOsStart your SGO in four steps.
- 1
Ask
Send us the contact form, and we create your SGO's account on The SGO Company and invite your team by email.
- 2
Qualify
Form your SGO as a 501(c)(3) public charity, not a private foundation, and register it on the IRS SGO portal as soon as possible, and preferably before it appears on any State SGO list. While you wait, set up your applications and your public page.
- 3
Get listed
State participation is voluntary and is decided one calendar year at a time by the Governor or another official or body designated under State law. SGOs can use qualified contributions only for scholarships to students who live in a State whose list includes the SGO (with exceptions for some military and Tribal families).
- 4
Go live
When a State lists your SGO and your setup is complete, an administrator at The SGO Company approves it, and your page goes live when you publish it. Your page can then offer donors a way to pledge. A pledge is a promise to give later; it is not a qualified contribution and earns no tax credit.
What's included
- Templates for articles of incorporation and bylaws
- Custom scholarship applications
- Gift records and donor statements
- Donation receipts
- Application review tools
- Financial reporting dashboard
- Compliance monitoring
- Your SGO's own public page, with its logo and banner
Sec. 25F — federal scholarship tax credit
For your donors.
The Federal Tax Credit Scholarship Program is a federal income tax credit for private donations: individuals who are U.S. citizens or residents can claim a nonrefundable credit of up to $1,700 a year for cash contributions that they designate, when they give, as qualified contributions to Scholarship Granting Organizations (SGOs) listed by a participating State. Giving more is allowed: the $1,700 limit applies to the credit, not the gift. This is general information, not tax advice.
Read the FAQ on the credit