The federal scholarship credit in North Dakota
What it means for families in North Dakota
K-12 students who live in North Dakota 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 North Dakota
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.
North Dakota doesn't have its own scholarship tax credit for individuals, so the federal credit is the one to claim.
For schools in North Dakota
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.
North Dakota at a glance
North Dakota has opted in to the federal Education Freedom Tax Credit, so families here can get scholarships when the program starts on January 1, 2027.
- January 26, 2026
- Opted in · Governor's commitment
- Kelly Armstrong
- Governor
- January 1, 2027
- The federal credit goes live
- $1,700
- The most a donor can claim each year
- None
- State scholarship credit
Key dates
Every date in one placeJanuary 26, 2026
North Dakota opted in (Governor's commitment)
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
Homeschool
Homeschool in North Dakota
Under federal rules, a home school is treated as an eligible school only if it is recognized as a school under North Dakota state law.
Questions
Questions about North Dakota
Short answers for families and donors in North Dakota. Every other question is on the FAQ page.
Does North Dakota take part in the federal credit?
Yes. Opted in January 26, 2026 (Governor's commitment). Families here can get scholarships when the program starts on January 1, 2027.
Who decided for North Dakota?
Governor Kelly Armstrong opted North Dakota in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Can people in North Dakota 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.
Does North Dakota have its own scholarship credit?
No. North Dakota doesn't run a scholarship tax credit for individuals, so there's one credit to claim: the federal one.
Who is eligible to receive these scholarships?
Eligible students must be enrolled in a public, private, or religious K-12 school. The family’s household income cannot exceed 300% of the area median gross income. Foster children meet this income requirement automatically.
How do I make my donation?
Beginning on January 1, 2027, you can donate to CEN's SGO.
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 North Dakota?
Recommend it and we'll reach out to the school about taking part. It takes a minute.