Scholarship Granting Organizations (SGOs)

Tennessee has opted to participate in the Federal Education Tax Credit. At this time, federal regulations have not been finalized, and limited information regarding program requirements and administration is available.

Currently available information includes the U.S. Department of the Treasury’s preview of the proposed regulations and the U.S. Department of Education's FAQ.

Organizations seeking to establish a nonprofit entity should direct questions regarding the formation of a 501(c)(3) organization to the Tennessee Secretary of State’s Office and the Internal Revenue Service (IRS).

As federal regulations become finalized, this page will be updated with the latest information and resources. Questions may be directed to SGO.Questions@tn.gov.