The Wyoming Department of Education is accepting applications for non-profit organizations seeking to participate as qualified Scholarship Granting Organizations (SGOs) under the Federal K-12 Education Tax Credit Program.
President Donald Trump established the Education Freedom Tax Credit through the Working Families Tax Cuts Act. Beginning January 1, 2027, individual taxpayers may contribute to an approved K–12 Scholarship Granting Organization, or SGO, and receive a dollar-for-dollar federal income tax credit of up to $1,700 each year. Through this program, participating SGOs will receive tax credit-eligible contributions to distribute educational scholarships directly to eligible Wyoming K-12 students. Students can use these scholarships for tuition, tutoring, instructional materials, and other qualifying educational expenses.
Federal K-12 Education Tax Credit Program
Organizations seeking inclusion on Wyoming’s annual list of qualifying Scholarship Granting Organizations must satisfy the requirements of federal law and applicable Wyoming administrative regulations.
The SGO cannot collect funds until the Governor’s office has approved it. Applications must be submitted by December 1, 2026, to receive approval for the 2027 tax year. The annual SGO list will be posted to the website beginning in January 2027.
