Does Virginia take part in the federal credit?

Yes. Opted in January 1, 2026 (First state to opt in, under the prior governor. Renewed annually). Families here can get scholarships when the program starts on January 1, 2027.

Who decided for Virginia?

The opt-in was made by the previous governor, Glenn Youngkin. Governor Abigail Spanberger took office after it.

Can people in Virginia 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 is eligible for scholarships?

K-12 students in public, private, or religious schools whose household income is 300% or less of the area median gross income. Foster children receive automatic income qualification.

How is my donation used?

Federal law requires that 90% of contributions to SGOs must be spent directly on scholarships.

The federal scholarship credit in Virginia

What it means for families in Virginia

K-12 students who live in Virginia 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 Virginia

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.

Virginia 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 Virginia

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.

Virginia at a glance

Virginia 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 1, 2026
Opted in · First state to opt in, under the prior governor. Renewed annually: Abigail Spanberger
Governor, inherited it: January 1, 2027
The federal credit goes live: $1,700
The most a donor can claim each year: 65% credit on donations of $500 to $125,000
State scholarship credit

Official sources

IRS: the Federal Scholarship Tax Credit program page and its list of participating states(opens in a new tab)

Key dates

Every date in one place

January 1, 2026
Virginia opted in (First state to opt in, under the prior governor. Renewed annually)
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

Virginia's own scholarship credit

In Virginia, you can receive a credit equivalent to 65% of your donations to scholarship granting organizations between $500 and $125,000 against your state income tax liability.

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 Virginia

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

Does Virginia take part in the federal credit?
Yes. Opted in January 1, 2026 (First state to opt in, under the prior governor. Renewed annually). Families here can get scholarships when the program starts on January 1, 2027.
Who decided for Virginia?
The opt-in was made by the previous governor, Glenn Youngkin. Governor Abigail Spanberger took office after it.
Can people in Virginia 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, or religious schools whose household income is 300% or less of the area median gross income. Foster children receive automatic income qualification.
How is my donation used?
Federal law requires that 90% of contributions to SGOs must be spent directly on 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.

All 50 states and DC

Is your child's school in Virginia?

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