Education Freedom Tax Credit · SGO Management Platform

The operating platform
built for federally-compliant
SGOs

Scholarship Insights handles everything a Scholarship Granting Organization needs — donor management, AMI eligibility, scholarship awards, fund segregation, and IRS reporting. Purpose-built. Nothing improvised.

Platform at a glance
23+
States opted in
$25.9B
10-yr program (JCT)
Jan '27
Program launch
$1,700
Federal credit/taxpayer
Scholarship funding · Donor management · IRS reporting
AMI eligibility verification (300% threshold)
Scholarship award queue
Fund segregation by state · IRS export
Donor management
190+
Existing SGOs across 18 states, pre-OBBBA
800–1,500
Projected new SGOs forming 2025–2026
90%
Minimum scholarship ratio — tracked in real time
3
Portals: SGO admin, donor, and family
How it works

Three portals. One platform.
Everything connected.

Scholarship Insights connects donors, administrators, and families through a single compliance-first system built around IRC §25F.

01
◈
Donors are managed by the SGO
SGO administrators manage all donor records, track credit amounts, and generate §25F acknowledgment letters. Donors interact with their SGO directly — Scholarship Insights handles the compliance layer behind the scenes.
02
⬡
SGOs operate compliantly
Administrators manage fund-segregated pools per state, enforce the priority queue, verify AMI eligibility, and track the 90% ratio — all on one dashboard with a complete immutable audit trail.
03
◆
Families apply and receive
The family portal includes AMI eligibility calculation, income verification, multi-student applications, scholarship status, and IRC §139K tax-free award letters.
Who we work with

Built for organizations
that take compliance seriously.

Scholarship Insights is the right fit for a specific kind of organization. If this is you, we should talk.

⛪
Newly formed SGOs — 2025 & 2026
Organizations forming specifically for the federal OBBBA program. You need a platform that handles everything from day one — built with IRC §25F in mind, not retrofitted from a generic CRM.
◈
Existing state-program SGOs
Arizona STOs, Pennsylvania EITC orgs, Virginia EISTC SGOs — you have history but the federal layer adds new requirements. Scholarship Insights handles it without disrupting what already works.
⬟
Dioceses, school associations, foundations
Creating a new 501(c)(3) SGO subsidiary. You need multi-school tracking, fair scholarship allocation, and the ability to serve multiple states from one platform.
⬡
National SGOs expanding to new states
Already operating under existing programs. You need multi-state fund pools, state-specific compliance tracking, and the ability to scale without operational chaos.
Not the right fit if you need a fully self-serve platform with no onboarding, a generic nonprofit CRM you'll adapt yourself, or a tool that treats IRC §25F as an afterthought. Scholarship Insights is for organizations that understand what's at stake with federal compliance.
The platform

Every feature built around
the statute, not around guesses.

We built Scholarship Insights specifically for SGOs. Every module reflects what the law actually requires.

$
Eligibility calculator
Real-time credit preview — state offsets, 5-year carry-forward, married couple scenarios, net cost. Acknowledges pending IRS guidance on per-taxpayer interpretation.
IRC §25F
◎
AMI eligibility engine
Live HUD AMI lookup by county. The 300% threshold calculator handles high-cost metros. Income verification with document upload and staff review workflow.
300% AMI threshold
⬆
Scholarship award queue
Automatically sorts: Tier 1 renewals, Tier 2 siblings, Tier 3 new applicants. Cannot be overridden. Matches the statutory requirement exactly.
IRC §25F priority rules
⊠
Fund management
Separate fund pools per state per the anti-commingling requirement. Real-time balance. The 90% ratio calculates against the correct pool automatically.
No commingling · Per state
⊛
Donor eligibility tracking
Board member registry and major donor tracking. Every application screened against IRC §4946 before it reaches the award queue. Automatic exclusion.
IRC §4946
◪
Reporting & exports
Annual §25F export, per-donor acknowledgments, §139K tax-free award letters, state re-certification support, and an immutable audit trail on every transaction.
§25F · §139K · Audit
Early feedback

"We were using spreadsheets and a CPA on speed dial. When the federal layer came in, we knew we needed a real system. Scholarship Insights understood our compliance requirements before we had to explain them."

Executive Director, Texas Scholar Fund · Texas · Program Year 2027
Not a sign-up-and-figure-it-out product

Every new SGO gets a real onboarding conversation.

We work with a limited number of organizations directly. If you're forming or scaling an SGO under the OBBBA federal program, we'd like to talk — no sales pitch, just a conversation about fit.

Partner Program

For CPAs, attorneys, and advisors guiding SGO formation

Your clients are forming Scholarship Granting Organizations right now. They need operational tooling before January 2027. When you recommend Scholarship Insights, we make sure they — and you — are taken care of.

◇
Referral compensation
Earn a referral fee for every SGO you bring to Scholarship Insights. Tracked transparently, paid quarterly. No cap on referrals.
⊛
Operational support
IRC §25F compliance guides, AMI reference data, state opt-in tracker, and IRS reporting templates — updated as regulations evolve.
◈
Co-branded materials
Client-facing one-pagers explaining the federal program with your firm's name alongside ours. Ready to send with your engagement letter.
How the program works

Simple by design.
Transparent by default.

1
Apply to join
Fill out the partner application. We review applications from CPAs, nonprofit attorneys, financial advisors, and school consultants advising on OBBBA compliance. We respond within 2 business days.
2
Get your referral link and materials
Receive a unique referral link, access to our partner resource library, and co-branded client materials. Each referral is tracked to your account automatically.
3
Refer your clients
When a client is forming or scaling an SGO, share your referral link. We handle the demo and onboarding — you stay informed without doing extra work.
4
Get paid quarterly
Referral fees calculated on the client's first year subscription, paid quarterly via ACH with a transparent statement showing each referral and earned fee.
Ready to become a Scholarship Insights partner?
We're building our partner network ahead of the January 2027 launch. Advisors who get in early will have the strongest referral relationships when SGO formation peaks in Q3–Q4 2026.