A scholarship for your child's Christian school.

Where the money comes from

Donors donate to CEN SGO and get the amount back as a federal tax credit. It's charity, not a government program, so no federal rules attach to your school's curriculum or mission.

How it reaches your child

You apply through CEN SGO. We check eligibility, award the scholarship and pay your school directly. It goes on your tuition account, never to you as cash.

Is it the same at every school?

The rules are: K-12, and household income under the limit for your area. Award amounts vary by school, because they depend on what donors direct to each school's fund. Recommending your school helps.

What CEN does

CEN handles the rest: applications, eligibility checks, awards, payments to your school, donor tax paperwork and reporting to the state and the IRS. Your school signs up. You apply.

1. 1. Your child is K-12Old enough to enroll in a public elementary or secondary school. They don't need to attend one. Moving up a grade doesn't change anything, and eligibility ends after 12th grade. The law's list of costs is for kindergarten through 12th grade, so plan on kindergarten as the first year. (Source: 26 U.S.C. §25F(c)(2); §530(b)(3)(B))
2. 2. Income within the limitAt or below 300% of the median income for your area, measured for the calendar year before you apply. So a 2027 application looks at 2026 income. (Source: §25F(c)(2)(A))
3. 3. A CEN partner schoolYour child's school works with CEN SGO, in a state that has joined the program. Not sure? Recommend your school and we'll check.

The limit comes from federal tables published each year by county and household size. Three examples for a family of four, using the 2026 tables:

Six times HUD's 50% income limit for four people, the way HUD scales its other limits. Treasury's final rules could calculate it differently. (Source: HUD FY 2026 MTSP income limits)

Which income counts

Which year

The calendar year before you apply, not the year of the award. A 2027 application looks at 2026 income, and a 2028 application at 2027. (Source: §25F(c)(2)(A))

Whose income

Everyone in the household, added together, not one person's. The limit itself comes from HUD's yearly figures for your county and household size, so it's higher in a high-cost city than in a rural county.

How your income is checked

You'll need just one of these.

• DocumentsA recent tax return, W-2s, paystubs or an IRS transcript for everyone in the household who earns.
• A needs-based programIf someone in your household takes part in a federal, state or tribal needs-based program, that can qualify you on its own.
• Foster careFoster children qualify automatically.

That's how Treasury's June 2026 preview describes it. Final rules are due by the end of September 2026, and CEN will publish exactly what it needs before applications open. (Source: Treasury guidance preview, June 2026)

Far more than tuition. The law uses the same list of costs as Coverdell education savings accounts.

What the law allows

• Tuition and feesTuition and required fees at your child's K-12 school.
• Books and suppliesBooks, supplies and equipment your child needs for class.
• TutoringAcademic tutoring connected to your child's schooling.
• Special needs servicesServices a student with special needs receives in connection with enrolling or attending school.
• Uniforms and transportRoom and board, uniforms, transportation and other items or services, when the school requires or provides them.
• Extended dayBefore- and after-school programs, when the school requires or provides them.
• Computers and internetComputer technology, equipment and internet access your child and family use during the school years.

Each SGO decides how much of this list it funds. (Source: §530(b)(3)(A))

The law that created the credit also excludes these scholarships from income. Neither you nor your child owes federal income tax on them. That applies to scholarships received from January 1, 2027. (Source: §139K)

• Whether to joinThe governor opts in each year by sending Treasury a list of approved SGOs. Without that, no scholarships can be awarded in the state.
• How closely to oversee SGOsSome states add their own rules, like extra reporting. Those can shape which SGOs work there and what they cover.

1. Check your school. Ask your child's school whether it partners with CEN SGO. If it doesn't yet, recommend it and we'll reach out to the school.
2. Create your family account. One account covers every child in your household, and both parents can sign in.
3. Add your children and your school. Grade, school and start date for each child.
4. Upload income documents. One of: your most recent federal tax return, W-2s or recent paystubs for every earner in the household, or proof that a household member takes part in a needs-based federal, state or tribal program. We'll tell you exactly what's needed for your situation before you upload anything.
5. Get a decision. Your school's application window and timeline are shown on your account. Awards are credited to your school account and you'll see the status update in real time.

If more eligible families apply than donations can cover, scholarships are awarded in this order.

1. Returning students. Children who received a CEN SGO scholarship the school year before.
2. Their brothers and sisters. Siblings of those returning students.
3. Every other eligible student. CEN awards what's left using its own criteria.

Federal law sets the first two groups. It doesn't rank lower-income families above other eligible families, so each SGO decides the rest. (Source: §25F(d))

• Students with disabilities. The law's list includes special needs services for a student with special needs, and Treasury plans more guidance on that part of the list. CEN scholarships are applied to tuition and fees at partner schools, so ask your school what support it offers. (Source: §530(b)(3)(A))
• Homeschooling. Whether a homeschool counts depends on how your state's law treats it. Tennessee includes homeschoolers by statute. Other states vary. Your state page has the answer for where you live.
• Military families. Scholarships are funded state by state. If you move, you apply again in your new state, as long as it has joined the program and has a CEN partner school. (Source: §25F(c)(3))
• Foster and kinship families. Foster children qualify automatically. Kinship families are assessed on the household's actual income.
• You'd like to donate as well as apply. You can. You can choose your child's school, but you can't direct a donation to your own child. The law bars earmarking a donation for a named student, and CEN makes every award. (Source: §25F(d)(1)(E))

• Which year's income counts?

  The calendar year before the application. A 2027 application uses 2026 income. (Source: §25F(c)(2)(A))

• What documents do I need?

  Your most recent federal return, or W-2s or paystubs for every earner, or proof of participation in a needs-based program. We'll confirm before you upload.

• When will applications open?

  After January 1, 2027, on a schedule set by each school. Sign up above and we'll tell you when yours opens.

• How much will we receive?

  It depends on your school's fund and the number of eligible families. Your school and CEN set award amounts each cycle.

• Can my child also receive a state voucher or scholarship?

  Often, yes. The federal scholarship is a separate program, so a family can have both. Treasury expects states to stop two awards paying for the same cost, so together they can't cover more than the cost. Your state page has the details for where you live. (Source: Treasury guidance preview, June 2026)

• Is the scholarship taxable?

  No. It's excluded from your income under federal law. (Source: §139K)

• Can we apply before our school is registered?

  Not yet. Recommend the school and we'll email you when it joins.

• Can the scholarship cover this school year?

  Only costs from January 1, 2027 onward can be covered, so spring 2027 at the earliest, and only once your school's window has opened.

• What if our state doesn't have a participating school yet?

  Recommend your school and we'll reach out. Donors in your state can still give and claim the credit.