Question 1

What is an SGO?

Accepted Answer

An SGO, or Scholarship Granting Organization, is a nonprofit approved to accept contributions through the federal Education Freedom Tax Credit and award scholarships to eligible K–12 students.SGOs verify student eligibility, distribute scholarships for qualified educational expenses and ensure program requirements are followed. Simply put, an SGO connects donors with students and families seeking additional educational opportunities.

Question 2

How much can I contribute?

Accepted Answer

You may contribute any amount to a qualified Scholarship Granting Organization. The federal Education Freedom Tax Credit provides a dollar-for-dollar credit of up to:$1,700 per year for individual filers$3,400 per year for married couples filing jointlyYou may give more, but contributions above the applicable limit will not qualify for the federal tax credit. Because the credit is nonrefundable, the amount you can claim may also depend on your federal income tax liability. Please consult your tax adviser about your individual situation.

Question 3

Who can apply for scholarships?

Accepted Answer

Idaho families may apply if their K–12 student and household income meet the program’s eligibility requirements. Students in public, charter, private and other qualifying educational settings may be eligible. Students may qualify if their household income is no more than 300% of the median income for their area. The specific income limit will vary by location and household size.Access for Idaho Students will help families through the application process.

Question 4

What if I live in a state that has not opted in?

Accepted Answer

If your state does not participate in the Education Freedom Tax Credit, your student will not be eligible for a scholarship through the program.You may still contribute to an approved SGO in a participating state, such as Idaho, and claim a dollar-for-dollar federal tax credit of up to $1,700, subject to federal eligibility requirements.

Question 5

Where can I learn more SGOs and Idaho's participation?

Accepted Answer

For the latest information, visit these official resources:Idaho Department of Education: Idaho-specific updates, program guidance and information about approved Scholarship Granting Organizations.Internal Revenue Service: Federal tax-credit rules and guidance for taxpayers, states and SGOs.U.S. Department of Education Fact Sheet: A helpful overview of how the Education Freedom Tax Credit, scholarships and qualified educational expenses work.Access for Idaho Students will continue sharing updates as additional federal and Idaho guidance becomes available.

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