A Scholarship Granting Organization (SGO) is a non-profit 501(c)(3) organization that receives contributions from donors and grants educational scholarships to eligible students in Ohio. Individuals and entities that contribute to SGOs participating in the program can receive a tax credit. The SGO program was enacted in 2021 as part of Ohio House Bill 110.

To donate, simply mail your check to:

HTSGO
1022 South Main Street
Clyde, OH 43410

All funds sent to HTSGO will be used to help a student receive a good education.

You will claim this credit when you file your state income tax return. The nonrefundable credit will reduce your state tax liability. If you do not have a state tax liability, you will not receive a tax benefit from your donation. The amount of the tax credit you can claim is equal to 100% of the amount you donate up to $750 per taxpayer.

If your total tax liability exceeds $750 (single) or $1,500 (married), then you are eligible to contribute up to the maximum and receive the credit. If, however, your tax liability is less than $750 (single) or $1,500 (married), then the tax credit is limited to the amount on line 10 of the your Ohio IT 1040. Credits are applied to your tax liability in the order they appear on the Ohio Schedule of Credits.

You may not receive a tax credit for your donation to the SGO if you have a dependent receiving an SGO award (visit https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-quid-pro-quo-contributions for more information about relevant tax law). Designations not in compliance with federal or Ohio state law or the rules that govern the Scholarship Granting Organization Program will be removed.

A tax deduction reduces your taxable income. It does not provide a dollar-for-dollar benefit. A tax credit directly reduces the amount you owe in taxes. In the SGO program, each dollar you donate reduces what you owe in taxes by a dollar. A nonrefundable tax credit limits your tax benefit to no more than what you owe in taxes.

NOTE: The Ohio SGO credit is nonrefundable. If your total tax liability exceeds $750 (single) or $1,500 (married), then you are eligible to contribute up to the maximum and receive the credit. If, however, your tax liability is less than $750 (single) or $1,500 (married), then the tax credit is limited to the amount on line 10 of the your Ohio IT 1040. Also, note that credits are applied to your tax liability in the order they appear on the Ohio Schedule of Credits.

Any taxpayer donating directly or through a pass-through entity to the SGO is eligible for the tax credit. A pass-through entity is a S corporation, partnership, or a limited liability company treated as a partnership for federal income tax purposes. Visit the IRS website for more information about business structures.

You may not receive a tax credit for your donation to the SGO if you have a dependent receiving an SGO award (visit https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-quid-pro-quo-contributions for more information about relevant tax law). Designations not in compliance with federal or Ohio state law or the rules that govern the Scholarship Granting Organization Program will be removed.

here is no cap to donations to SGOs across the state. Any amount may be donated to the SGO, however, only $750 per individual or entity ($1,500 if married filing jointly) may be claimed as a tax credit on your Ohio income tax return.

NOTE: the Ohio SGO credit is nonrefundable. If your total tax liability exceeds $750 (single) or $1,500 (married), then you are eligible to contribute up to the maximum and receive the credit. If, however, your tax liability is less than $750 (single) or $1,500 (married), then the tax credit is limited to the amount on line 10 of the your Ohio IT 1040. Also, note that credits are applied to your tax liability in the order they appear on the Ohio Schedule of Credits.

Yes, your gift to the SGO is tax deductible. Consult your tax advisor to determine your specific tax situation. For more information, visit https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contribution-deductions.