Federal SGO Tax Credit Opportunity
A new opportunity, beginning in 2027, to support Texas students through qualified Scholarship Granting Organizations.
What Is an SGO?
A Scholarship Granting Organization receives eligible contributions and awards scholarships for qualified K–12 education expenses under applicable federal and state rules.
Why It Matters for Texas
Texas participation may open new donor-supported pathways for students, families, tutors, retired educators, and education nonprofits.
How Wise Owls May Fit
Scholarship support may be available for qualified tutoring and education services if the program, student, donor, and organization meet applicable requirements.
Stay Informed and Be Ready
Join the appropriate interest list to receive updates as more information becomes available.
This page is for general information only and is not tax, legal, or financial advice. Tax-credit eligibility depends on federal law, IRS guidance, Texas participation, SGO approval, donor eligibility, student eligibility, and program compliance. Consult your tax advisor before making a contribution for tax-credit purposes. TRTF will update this page as additional guidance becomes available.