The federal scholarship credit in Ohio
What it means for families in Ohio
K-12 students who live in Ohio 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.
Ohio families may also get scholarships from CEN's Ohio program and EdChoice. Total aid can't be more than tuition.
What it means for donors in Ohio
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.
Ohio 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 Ohio
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.
Ohio at a glance
Ohio has opted in to the federal Education Freedom Tax Credit, so families here can get scholarships when the program starts on January 1, 2027.
- February 4, 2026
- Opted in · Governor's advance election
- Mike DeWine
- Governor
- January 1, 2027
- The federal credit goes live
- $1,700
- The most a donor can claim each year
- $750 single or $1,500 married filing jointly (R.C. 5747.73)
- State scholarship credit
Key dates
Every date in one placeFebruary 4, 2026
Ohio opted in (Governor's advance election)
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
Ohio
Two credits, two donations
The Ohio credit
Ohioans can currently donate up to $750, and up to $1,500 for married couples filing jointly, to an SGO. Donors receive a 100% dollar-for-dollar state tax credit for their donation, which can be made through April 15 of the following year. (Source: Ohio R.C. 5747.73)
The federal credit
Starting in January 2027, the federal Education Freedom Tax Credit program will allow an additional dollar-for-dollar federal income tax credit of up to $1,700 for donations to SGOs. (Source: §25F)
Why two 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. (Source: §25F(b)(2))
Questions
Questions about Ohio
Short answers for families and donors in Ohio. Every other question is on the FAQ page.
Does Ohio participate in the federal credit?
Yes. Governor DeWine made the advance election on February 4, 2026.
Can I claim both credits?
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds.
I already give to CEN's Ohio program. What changes?
Nothing about that donation. Add a second donation to the federal program from January 1, 2027.
Can EdChoice and a CEN scholarship stack?
Yes, up to the cost of tuition.
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 Ohio?
Recommend it and we'll reach out to the school about taking part. It takes a minute.