The Ohio Scholarship Donation Credit

Is ASN eligible?

Yes. The Ohio Attorney General's list of certified scholarship granting organizations shows American Scholarship Network (EIN 42-1945763) as certified on May 18, 2026, valid through May 18, 2027.[source] Ohio's tax department requires that the organization appear on the approved list for the tax year of your donation.[source] Check the Attorney General's list yourself.

How to claim it

1. Give cash to ASN online by card or bank account. Gifts made during the tax year count, and so do gifts made by that year's unextended Ohio filing due date (usually April 15). A gift can be claimed for only one tax year.
2. Keep the receipt ASN emails you. Ohio requires a receipt from the certified organization naming you (or your spouse) as the donor, with the amount and date, plus proof of payment such as a bank or card statement.[source]
3. Claim the credit on your Ohio individual income tax return, and provide the receipt as Ohio requires.[source] Your tax preparer or software will place it with Ohio's nonrefundable credits.

What counts toward the credit

• Cash gifts count. That includes card, bank transfer, and check payments.
• IRA charitable distributions can be acceptable under Ohio's guidance, but gifts from a donor-advised fund do not qualify.[source]
• Time, property, and donor-paid costs do not count, according to Ohio's guidance.[source] ASN's online form lets you add an optional amount to cover card processing fees. Your receipt lists your gift and that optional amount on separate lines; ask your tax advisor whether Ohio counts the optional amount before you include it.
• Business owners: investors in a pass-through entity that gives may claim their share of the credit, with a combined limit of $750 per year for all investors.[source]

Is the credit refundable?

No. It can reduce your Ohio income tax to zero, but Ohio will not refund any amount above what you owe.[source]

Can I use the Ohio and federal credits together?

Starting with gifts made in 2027, possibly, but they do not simply stack. Section 25F reduces the federal credit by any state credit allowed for your qualified contributions.[source] Under the proposed regulations, a state credit is treated as applying first to cash gifts you did not designate for the federal credit.[source]

Illustration (not tax advice): a single Ohio taxpayer gives ASN $2,450 in 2027 and designates $1,700 as a federal qualified contribution. Ohio's $750 credit would be treated as applying to the undesignated $750, leaving up to $1,700 of federal credit. This assumes ASN is on Ohio's federal SGO list for that year, which has not happened yet, and that the proposed rule is finalized as written.

For the federal rules, read the Federal Scholarship Tax Credit guide.