Last verified: October 2026. Program rules change; confirm with the agency named on each page.
What is a scholarship granting organization in Oklahoma?
A scholarship granting organization (SGO) is a nonprofit registered with the Oklahoma Tax Commission under 68 O.S. 2357.206 that collects donations and turns them into private school scholarships.
Donors receive a state income tax credit of 50% of the gift, or 75% if they commit to give the same amount for a second year. The maximum credit is $1,000 for a single filer, $2,000 for a married couple filing jointly and $100,000 for a qualifying business.
Which SGOs help families in the Oklahoma City metro?
Two that publish their work are the Catholic Schools Opportunity Fund, which serves students in Archdiocese of Oklahoma City schools, and the Opportunity Scholarship Fund (OSF), which focuses on lower-income Oklahoma students at accredited private schools.
The Catholic Schools Opportunity Fund reported helping 494 students in 2024-25, about 10% of archdiocesan school enrollment, with 85% of them from families who qualify for free or reduced-price meals. Ask your school which organizations its families use; many schools steer applicants to one fund.
Does an SGO scholarship reduce the Parental Choice Tax Credit?
It can. The tax credit is calculated on tuition and fees after any scholarships or discounts provided by the school, so aid that flows through the school's books lowers the balance the credit can cover.
That is not a reason to skip the scholarship. For a family whose tuition is higher than the credit, the two together still close more of the gap. Ask the school how it records each award before you sign the enrollment verification.
How does the Tax-Credit Scholarships compare with other Oklahoma programs?
| Program | What it is | Who | Amount | How it is paid | What it is not |
|---|---|---|---|---|---|
| Parental Choice Tax Credit (PCTC) | Refundable state income tax credit | Oklahoma students age 4 (pre-K) through grade 12 at an accredited private school; no income ceiling | $5,000-$7,500 per student by household income, capped at tuition and fees | State check mailed to the school, endorsed by the parent | Not a voucher, not an ESA, and not money you can spend on outside services |
| Lindsey Nicole Henry Scholarship (LNH) | State scholarship for students with disabilities and certain other groups | PK3-12 students with an IEP or IDEA eligibility, plus military PCS, foster, adopted, OJA and homeless-school students | Formula based on state aid factors and grade/disability weights, capped at tuition and fees | Warrant to the parent mailed to the school | Not available at schools OSDE has not approved |
| Homeschool tax credit | Refundable state income tax credit | Students educated at home under Oklahoma's other-means-of-education exception | Up to $1,000 per student | Claimed on your Oklahoma income tax return | Not a credit for private school tuition |
| Tax-credit scholarships (SGO) | Private scholarship funded by donors who get a state credit | Set by each scholarship granting organization, often lower-income families | Varies by organization | Paid by the organization, usually to the school | Not an entitlement; awards depend on donations |