Which SGOs partner with Indianapolis schools?
IDOE's certified list includes the Institute for Quality Education and Sagamore Institute Scholarships for Education Choice, both with Indianapolis addresses, and the Lutheran SGO of Indiana. Together they account for most SGO partnerships in the four counties.
What can donors claim?
A 50% Indiana tax credit on gifts to a certified SGO, inside a statewide cap of $18.5 million in credits each fiscal year. From January 1, 2027 donors to approved federal SGOs may also claim the federal Education Freedom Tax Credit of up to $1,700.
What's the deadline for the federal program?
An SGO must apply to IDOE and be approved by December 31, 2026 to participate as a federal SGO in the 2027 tax year. State certification has no deadline.
Who can receive an SGO scholarship?
Students aged four to 21 by August 1 with Indiana legal settlement, in households within 400% of the free and reduced-price lunch threshold, plus whatever the SGO adds.
| Choice | SGO | ESA | |
|---|---|---|---|
| How the school joins | LINK Portal application | Agreement with the SGO | Participating-entity application |
| Accreditation needed | Yes | Yes | Yes, as a qualified school |
| Who pays the school | IDOE | The SGO | ClassWallet, on the parent's approval |