How SGOs Can Find Research-Backed Tutoring: A Guide for Using the Federal Scholarship Tax Credit

Starting January 1, 2027, people who give to scholarship granting organizations (SGOs) can get a federal tax credit. SGOs can use that money to pay for tutoring for students in public and private schools.

Tutoring is a popular and research-backed way to help students learn. But not all tutoring works. This guide offers ways for taxpayers and SGOs to find tutoring programs built on the research.

  • Est. $26 billion (per year in donations by 2030)
  • 600-700 SGOs (expected to be running by 2030)
  • SGO-driven (SGOs, not states, choose what tutoring to fund)