The federal scholarship credit in West Virginia
What it means for families in West Virginia
K-12 students who live in West 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.
What it means for donors in West 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.
West Virginia doesn't have its own scholarship tax credit for individuals, so the federal credit is the one to claim.
For schools in West 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.
West Virginia at a glance
West 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.
- Patrick Morrisey
- 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 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
Questions
Questions about West Virginia
Short answers for families and donors in West Virginia. Every other question is on the FAQ page.
Does West Virginia take part in the federal credit?
Yes. Families here can get scholarships when the program starts on January 1, 2027.
Who decided for West Virginia?
Governor Patrick Morrisey opted West Virginia in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Can people in West 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.
Does West Virginia have its own scholarship credit?
No. West Virginia doesn't run a scholarship tax credit for individuals, so there's one credit to claim: the federal one.
Who qualifies for these scholarships?
Students qualify if their household income does not exceed 300% of the area median gross income. Foster children qualify automatically without needing separate income verification.
What are the organizational requirements for the SGO?
The SGO must be a 501(c)(3) public charity and must appear on West Virginia’s state-submitted SGO list. The SGO must award scholarships to at least ten students who do not all attend the same school, and must spend at least 90% of its income on scholarships.
How does the IRS verify donor claims?
The SGO will issue you a receipt with a unique donor number. This unique number is used on your federal return to match your credit claim with the SGO’s reported contributions, protecting your private information by avoiding the use of Social Security Numbers.
Keep reading
Guides for families and donors
Is your child's school in West Virginia?
Recommend it and we'll reach out to the school about taking part. It takes a minute.