Who decided for Montana?

Governor Greg Gianforte opted Montana in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.

Can people in Montana 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.

January 1, 2027. Donations made on or after that date count toward the credit.

Who qualifies for these scholarships?

Under the federal framework, scholarships support K-12 students whose household income does not exceed 300% of the area median gross income. SGOs are responsible for verifying family size and household income, but foster children automatically satisfy this requirement without needing separate verification.

What expenses do the scholarships cover?

Scholarships can be used for qualified K-12 education expenses. This includes tuition, school fees, textbooks, school uniforms, and transportation, as well as supplementary services like academic tutoring and special needs support.

How are scholarship funds managed?

Scholarship granting organizations are required to spend at least 90% of all contributions on scholarships and are subject to strict U.S. Department of the Treasury regulations to ensure compliance.

The federal scholarship credit in Montana

What it means for families in Montana

K-12 students who live in Montana 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.

Check eligibility How to apply

What it means for donors in Montana

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.

Montana 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.

Estimate your credit The donor guide

For schools in Montana

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.

Montana at a glance

Montana has opted in to the federal Education Freedom Tax Credit, so families here can get scholarships when the program starts on January 1, 2027.

See where every state stands

January 21, 2026
Opted in to the federal credit: Greg Gianforte
Governor: January 1, 2027
The federal credit goes live: $1,700
The most a donor can claim each year: 100% credit, up to $200,000 individual, $400,000 married filing jointly
State scholarship credit

Official sources

Key dates

Every date in one place

January 21, 2026
Montana opted in
October 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

Montana's own scholarship credit

Montana offers one of the most robust tax-credit programs in the country. Individual donors can receive a 100% dollar-for-dollar matched state income tax credit for contributions of up to $200,000 annually, and $400,000 annually for married couples filing jointly. This allows you to keep your tax dollars local and choose exactly how they are used to support K-12 students.

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.

Questions

Questions about Montana

Short answers for families and donors in Montana. Every other question is on the FAQ page.

Does Montana take part in the federal credit?
Yes. Opted in January 21, 2026. Families here can get scholarships when the program starts on January 1, 2027.
Who decided for Montana?
Governor Greg Gianforte opted Montana in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Can people in Montana 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 qualifies for these scholarships?
Under the federal framework, scholarships support K-12 students whose household income does not exceed 300% of the area median gross income. SGOs are responsible for verifying family size and household income, but foster children automatically satisfy this requirement without needing separate verification.
What expenses do the scholarships cover?
Scholarships can be used for qualified K-12 education expenses. This includes tuition, school fees, textbooks, school uniforms, and transportation, as well as supplementary services like academic tutoring and special needs support.
How are scholarship funds managed?
Scholarship granting organizations are required to spend at least 90% of all contributions on scholarships and are subject to strict U.S. Department of the Treasury regulations to ensure compliance.

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.

All 50 states and DC

Is your child's school in Montana?

Recommend it and we'll reach out to the school about taking part. It takes a minute.