The Oklahoma SGO tax credit is an income tax credit for qualifying contributions made to an eligible Oklahoma scholarship-granting organization.
Oklahoma has a state SGO program administered by the Oklahoma Tax Commission and established under 68 O.S. 2357.206. Oklahoma has also opted into the Federal Scholarship Tax Credit program established under Section 25F of the Internal Revenue Code.
Historically, SGOs have submitted an annual application to participate in the Oklahoma SGO program. The Oklahoma Tax Commission has updated the application form to incorporate the Federal Scholarship Tax Credit Programs for SGOs that wish to participate in one or both programs. The updated application includes two sections:
The updated application is linked below. It must be submitted by December 15th, 2026 with all required documentation in order to participate for tax year 2027. Approved SGOs will be listed below.
Please check this page for additional information, application materials, requirements and updates regarding the Oklahoma and Federal SGO programs.
Participating SGOs will be listed here as they are approved
Participating SGOs will be listed here as they are approved
Participating SGOs will be listed here as they are approved
Before You Begin
The Oklahoma SGO program and the federal IRC § 25F program are separate tax-credit frameworks. An organization may qualify for the Oklahoma program, the federal program, both programs, or neither. The contribution rules, credit amounts, organization requirements, student eligibility standards, and reporting requirements may differ.
Federal credit timing: The federal IRC § 25F credit is not available for the 2026 tax year. It first applies beginning with the 2027 tax year and generally will be claimed on the 2027 federal income tax return filed in 2028.
The Oklahoma SGO tax credit is an income tax credit for qualifying contributions made to an eligible Oklahoma scholarship-granting organization.
Individuals and qualifying legal business entities may claim the credit when they make a qualifying contribution and otherwise meet the statutory requirements.
The Oklahoma income tax credit equals 50% of qualifying contributions. A taxpayer who makes a written commitment to contribute the same amount for one additional year may qualify for a 75% credit for each qualifying year. The maximum credit is $1,000 for a single individual, $2,000 for married individuals filing jointly, and $100,000 for a qualifying legal business entity.
Before contributing, confirm that the organization is registered with the Oklahoma Tax Commission as an eligible Oklahoma scholarship-granting organization. Federal IRC § 25F listing by itself does not make a contribution eligible for the Oklahoma credit.
Claim the credit on Form 511-CR, Other Credits Form, with the applicable Oklahoma income tax return. Keep documentation supporting the qualifying contribution and credit claimed. Taxpayers should use the Form 511-CR and instructions for the applicable tax year.
If qualifying credits exceed the statewide cap, OTC determines the percentage of the contribution that may be claimed as a credit and publishes that percentage by February 15 for contributions made during the previous calendar year.
Yes. An unused Oklahoma SGO credit may be carried forward for up to three years following the year the credit was earned.
Note that the federal credit is not available for the 2026 tax year. It may be claimed beginning with the 2027 tax year.
Beginning with the 2027 tax year, the Internal Revenue Code (IRC) § 25F provides a federal income tax credit for qualified cash contributions to qualifying scholarship-granting organizations included on a participating state's federal SGO list.
The federal credit is available to an individual who is a citizen or resident of the United States and makes a qualified contribution. It is not available to business entities.
The federal credit equals the amount of qualified contributions made during the taxable year, up to $1,700 per taxpayer per year. The federal credit is reduced by the amount allowed as a state tax credit for qualified contributions made during the same taxable year.
A qualified contribution is a charitable contribution of cash to an SGO that is included on Oklahoma’s Federal IRC § 25F list. Unlike the Oklahoma program, the federal credit is limited to cash contributions.
Before contributing, confirm that the organization is included on Oklahoma's federal IRC § 25F SGO list for the applicable year. In order to be included on Oklahoma’s list, the SGO must meet the requirements of IRC § 25F and annually submit an application to the OTC. Oklahoma SGO registration by itself does not make a contribution eligible for the federal credit.
An Oklahoma scholarship-granting organization is a qualifying nonprofit organization that meets the requirements of 68 O.S. § 2357.206 and is registered with the Oklahoma Tax Commission to participate in the Oklahoma SGO tax credit program.
Complete the applicable portions of Form 80002, print and sign the form, attach the supporting documents identified in the form and instructions, keep a copy, and mail the original signed application package to the Oklahoma Tax Commission.
An Oklahoma SGO must submit the required annual report to OTC by September 1 and annually verify that it continues to meet the statutory SGO criteria. Annually, the SGO must report contributions and scholarships for the prior year.
Drafting note: Federal implementation requirements are still developing.
For purposes of IRC § 25F, a scholarship-granting organization must satisfy the federal statutory requirements and be included on the list submitted by the applicable participating state for the applicable year.
Complete the applicable portions of Form 80002, print and sign the form, attach the supporting documents identified in the form and instructions, and mail the original signed application package to OTC.
States that have elected to participate in the Federal Scholarship Tax Credit program must verify that the SGO’s included on that states’ list that is provided to the IRS meet the requirements set forth in the IRC § 25F.
Yes, Oklahoma Form 80002 provides a Federal IRC § 25F listing-only option in addition to Oklahoma registration and a combined Oklahoma-plus-federal option.