Scholarship Granting Organization

Members of the Ohio Association of Independent Schools formed the Ohio Association of Independent Schools Scholarship Granting Organization (OAIS SGO) after the creation of the scholarship granting organization tax credit in House Bill 110 (2021). OAIS SGO is approved by the Ohio Attorney General to operate as a scholarship granting organization. Scholarships from OAIS SGO assist low-income families attend the independent schools of their choice.

A Scholarship Granting Organization (SGO) is a non-profit 501(c)(3) organization certified by the Ohio Attorney General that receives contributions from donors and awards academic scholarships to eligible K-12 students in Ohio. The organization must prioritize awarding scholarships to low-income students as defined by the state.

The State of Ohio recently enacted legislation allowing a tax credit of up to $750 per individual or $1,500 for married couples filing jointly for donations made to certified scholarship-granting organizations. This credit is available to individuals and pass-through organizations who have an Ohio tax liability. The credit is a dollar-for-dollar credit, but is limited to the lesser of:

1) $750 per individual; or,

2) $1,500 for married couples filing jointly; or,

3) your total tax liability.

Ohio taxpayers benefit through a dollar-for-dollar reduction of their state tax liability, while choosing to redirect those tax dollars in support of CSG students at no additional cost to them. 
CSG benefits from the program by being able to award tuition assistance that prioritizes families in need who seek the opportunity for their daughters to receive a CSG education. 
 

Yes! Approximately 40% of our students receive tuition assistance at CSG. Scholarship support is critical. This year, nearly 30 community members have contributed approximately $25,000 to CSG through the SGO.

No. As a 501(c)(3) organization, the OAIS SGO does not accept contributions that are designated for specific students. These funds must go to low-income students.

Each donor is personally responsible for maintaining the contribution acknowledgment receipt from OAIS in order to receive the tax credit. The SGO is a separate 501(c)(3) charitable organization, and they will issue your tax receipt (EIN: 87-4616853). CSG does not issue tax receipts for the OAIS SGO. 

There are many ways in which our community supports CSG and we are thrilled to add another option to support our students. Because the OAIS SGO contribution is a redirection of tax dollars, it is different than a philanthropic gift. SGO contributions are not the same as Annual Funds gifts which directly offset our operating budget and are put to use immediately upon receipt. However, we will recognize SGO supporters in our Annual Report materials to share our gratitude.