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Build Scholarship Capacity Without Building It Alone

American Scholarship Network works with K-12 schools so leaders can offer tax-credit scholarships without becoming tax experts, donor administrators, or compliance officers.
Request a Partnership Conversation

Short answer

A school partners with an SGO; it doesn't become one. ASN handles donations, applications, eligibility, awards, and donor documentation. The school helps its community learn about giving and can be named by donors as a school they want to support, but ASN makes the scholarship decisions, and gifts can't be earmarked for particular students.[source]

What a partnership with ASN covers

  • Donor education

    Plain-English materials schools can share with their families and supporters.

  • Campaign support

    Guidance for introducing tax-credit giving to a school's own community.

  • Applications and eligibility

    A structured application and income-verification process run by ASN.

  • Award administration

    Awards made by ASN under written eligibility and priority policies.

  • Donor documentation

    Receipts for Ohio's credit and, for federal credit gifts, the acknowledgments the law requires.

  • Fund tracking and reporting

    Separate tracking of scholarship and administrative funds.

Rules schools should know

  • No earmarking. An SGO may not earmark or set aside contributions for any particular student, so schools shouldn't tell donors their gift will pay a named student's tuition.[source]
  • The SGO controls awards. Federal SGOs must give priority to prior-year recipients and then their siblings, verify household income, and award only to eligible students.[source]
  • Students, not schools, must be eligible. Under Section 25F, a student must be eligible to enroll in a public school and meet the household income limit (300 percent of area median gross income).[source] For an Ohio-listed federal SGO, the student must reside in Ohio.[source]
  • Public, private, and religious schools. Federal scholarships may pay qualified expenses at public, private, or religious schools, and participating states may not limit the type of school a recipient attends.[source][source]
  • Ten or more students, more than one school. A federal SGO must award scholarships to at least 10 students who don't all attend the same school, which is one reason schools work through a shared SGO rather than starting their own.[source]

Timeline

  • Now: Ohio's scholarship donation credit is available, and ASN is certified for it.[source]
  • By February 15, 2027: Ohio must submit its 2027 Section 25F SGO list to the IRS.[source]
  • From January 1, 2027: donors may make federal credit gifts to SGOs on a participating state's list.[source]

School readiness checklist

  1. Estimate how many students may need help and how much.
  2. Name one staff member as the school's contact with ASN.
  3. Review your current tuition assistance process and calendar.
  4. Identify likely donor audiences: families, alumni, parishioners, local businesses.
  5. Plan how you'll explain the program to families without promising awards.
  6. Confirm how your school will share enrollment and tuition information securely.

Request a partnership conversation

Tell us about your school. Someone from ASN will follow up to discuss fit, timing, and next steps. Submitting this form doesn't commit your school to anything.

ASN uses what you submit only to respond to you and share relevant updates, and does not sell your information. See the Privacy Policy. Please don't include Social Security numbers or financial account details.

Sources

  1. 26 U.S.C. § 25F, Qualified elementary and secondary education scholarshipsU.S. Code (via Cornell Legal Information Institute) · Enacted federal law · Checked October 23, 2026
  2. 26 U.S.C. § 530(b)(3)(A), Qualified elementary and secondary education expensesU.S. Code (via Cornell Legal Information Institute) · Enacted federal law · Checked October 23, 2026
  3. REG-117199-25, Federal Scholarship Tax Credit (proposed regulations)Federal Register, October 2, 2026 · Proposed regulations · Checked October 23, 2026
  4. Federal Scholarship Tax Credit (FSTC)Internal Revenue Service · IRS guidance · Checked October 23, 2026
  5. IR-2026-117: Treasury and IRS issue proposed regulations (Oct. 1, 2026)Internal Revenue Service · IRS guidance · Checked October 23, 2026
  6. List of Certified Scholarship Granting OrganizationsOhio Attorney General, Charitable Law Section · Official record · Checked October 23, 2026

General educational information, not individualized tax or legal advice. See the educational and tax disclaimer.