Alaska Scholarship Granting Organization Application

Alaska has elected to participate in the Federal Scholarship Tax Credit (Internal Revenue Code 25F) beginning in tax year 2027. Read the press release here.

Nonprofit organizations seeking inclusion on Alaska’s list of approved K–12 Scholarship Granting Organizations may apply by submitting:

1. A letter of interest; and

2. A copy of the organization’s IRS 501(c)(3) determination letter.

The letter of interest must be signed by an authorized representative and attest that the organization meets, and will continue to meet, all applicable federal requirements for Scholarship Granting Organizations under Section 25F of the Internal Revenue Code and any implementing federal regulations or guidance.

Application materials should be emailed to SGO@alaska.gov.

Applications will be evaluated on a rolling basis. The State expects to approve its first group of K–12 SGOs by September 30, 2026, consistent with forthcoming regulations from the U.S. Department of the Treasury and the Internal Revenue Service.

Once approved, an SGO may rely on the State’s approval and begin organizing its K–12 scholarship program, building partnerships with Alaska schools and education providers, and preparing to raise qualifying contributions beginning January 1, 2027, subject to its continuing compliance with applicable federal requirements.