The federal scholarship credit in Missouri
What it means for families in Missouri
K-12 students who live in Missouri can get a federal scholarship toward tuition and fees once the program starts. Household income has to be at or below 300% of your area's median, and foster children qualify automatically.
Scholarships are paid to a partner school, so the first step is finding out whether your child's school takes part. If it doesn't yet, recommend it and we'll reach out.
What it means for donors in Missouri
Any US taxpayer can donate and claim up to $1,700 against federal income tax, dollar for dollar, starting January 1, 2027. When you donate to CEN SGO, you choose the partner school your donation supports.
Missouri also has its own scholarship tax credit. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
For schools in Missouri
Families only get scholarships through a partner school, so schools come first. Registering with CEN SGO costs nothing. It's one agreement, and CEN handles donor receipts, income checks, awards, payments and reporting.
Schools that register before donations open on January 1, 2027 can run a pledge campaign with their parents first.
Missouri at a glance
Missouri has opted in to the federal Education Freedom Tax Credit, so families here can get scholarships when the program starts on January 1, 2027.
- Mike Kehoe
- Governor
- January 1, 2027
- The federal credit goes live
- $1,700
- The most a donor can claim each year
- 100% credit, against up to 50% of state tax owed
- State scholarship credit
Key dates
Every date in one placeOctober 1, 2026
Treasury publishes its proposed and temporary regulations
January 1, 2027
The first day a donation earns the federal credit
Next
February 15, 2027
States submit their lists of scholarship granting organizations to the IRS
December 31, 2027
The last day to donate for the 2027 return
Early 2028
IRS Form 8525 comes out and 2027 returns are filed
State credit
Missouri's own scholarship credit
In Missouri, you can receive a 100% state tax credit, against up to 50% of your total state tax liability for SGO contributions.
Questions
Questions about Missouri
Short answers for families and donors in Missouri. Every other question is on the FAQ page.
Does Missouri take part in the federal credit?
Yes. Families here can get scholarships when the program starts on January 1, 2027.
Who decided for Missouri?
Governor Mike Kehoe opted Missouri in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Can people in Missouri donate and claim the credit?
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
When does it start?
January 1, 2027. Donations made on or after that date count toward the credit.
Can I claim a state credit too?
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
Who is eligible for scholarships?
K-12 students in public, private, and religious schools who come from households earning up to 300% of the area median gross income. Foster children automatically meet this income requirement.
How is my donation used?
Federal law requires that 90% of all SGO donations be spent on student scholarships.
Keep reading
Guides for families and donors
Other states that have opted in
Families in every opted-in state can get scholarships when the program starts. Each state has its own page.
Is your child's school in Missouri?
Recommend it and we'll reach out to the school about taking part. It takes a minute.