Open doors of opportunity for K-12 students in West Virginia. Although there is no state-level program, the upcoming federal tax credit gives you a powerful tool to redirect your federal taxes directly to help local families afford a private or religious education.
State tax credit details
West Virginia does not currently operate a state-level SGO tax credit program.
Applicable federal rules
Under the federal Section 25F program launching in January 2027, you can claim a 100% dollar-for-dollar federal tax credit of up to $1,700 for personal redirects. Since West Virginia does not offer a state SGO tax credit to offset this benefit, you can claim the full federal tax credit if West Virginia officially opts into the federal program.
FAQs for families and donors
Who qualifies for these scholarships?
Students qualify if their household income does not exceed 300% of the area median gross income. Foster children qualify automatically without needing separate income verification.
What are the organizational requirements for the SGO?
The SGO must be a 501(c)(3) public charity and must appear on West Virginia’s state-submitted SGO list. The SGO must award scholarships to at least ten students who do not all attend the same school, and must spend at least 90% of its unreduced receipts on scholarships.
How does the IRS verify donor claims?
The SGO will issue you a receipt with a unique donor number. This unique number is used on your federal return to match your credit claim with the SGO’s reported contributions, protecting your private information by avoiding the use of Social Security Numbers.
