Public School Scholarship Granting Organization Toolkit

A Guide to Forming, Qualifying and Operating a Public School Focused SGO Under the Federal Scholarship Tax Credit Program

The AASA/NAEF Public School SGO Toolkit provides district leaders and foundations with guidance on establishing a public school-focused Scholarship Granting Organizations (SGOs) under the Federal Scholarship Tax Credit (FSTC) program.

Key topics include:

• Legal Compliance
• Governance
• District Partnerships
• Scholarship Policies
• Financial Oversight
• Donor Engagement

The toolkit outlines current federal requirements, state certification processes, and best practices for transparency, equity, and student success, while emphasizing the importance of maintaining strong district relationships alongside organizational independence.

Note: This toolkit reflects AASA’s broader commitment to helping school systems across the country engage with the new federal scholarship tax credit program, whether through creating a local SGO or partnering with the effort AASA is advancing on behalf of public education. Sign up to receive updates