Posted: Fri, 10/14/2011 - 11:29am Updated: Thu, 03/18/2021 - 12:30pm

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 $14 million for FY2019. This permits up to $28 million in donations and scholarships for FY2019.

A scholarship granting organization is eligible for certification from the Indiana Department of Education if it is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and is organized at least in part to grant school scholarships. An SGO cannot limit the scholarships it provides under the program to children attending a 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 two hundred percent (200%) 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 in the Supporting Documents section of this webpage.

Both the Indiana Department of Revenue and Indiana Department of Education have adopted rules to implement the program. The Indiana Department of Education 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 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

The total credits awarded to date are posted on the Department of Revenue’s School Scholarship Credit webpage at:

General Information

Program Reports

Information for SGOs