A tax credit is available under section 5747.73 of the Ohio Revised Code for qualified donations to "scholarship granting organizations" certified by the Attorney General. To apply for certification, an organization must fill out and submit the form below along with all required attachments.
You will be contacted by a compliance examiner from the Charitable Law Section of the Ohio Attorney General’s Office to notify you of the status of your application within 30 days of submission.
Applications for certification will be considered at any time. To be eligible for certification by January 1 of each year, applications shall be completed on or before the preceding November 30.
Please keep in mind that to be eligible for certification you must:
- Be a religious or nonreligious nonprofit organization exempt from federal taxation under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3) of the Internal Revenue Code.
- Primarily award academic scholarships for students to attend primary and secondary schools (K-12).
- Prioritize awarding scholarships to low-income primary and secondary school students.
- Comply with all registration and reporting requirements with the Ohio Attorney General applicable under the Ohio Charitable Trust Act, Ohio Revised Code (ORC) ORC 109.23-109.32, and/or the Ohio Charitable Organizations Act, ORC Chapter 1716.
Please consult ORC 5747.73, ORC 109.23-109.32, ORC 1716 and OAC 109:1-1 for details concerning eligibility and requirements.
A public hearing will be held by the Office of Ohio Attorney General Dave Yost on Wednesday, November 10, 2021 at 12:00 PM in the Large Conference Room in the Rhodes State Office Tower, Floor 17, 30 E. Broad St., Columbus, OH 43215.
The purpose of the hearing is to solicit comment on Ohio Administrative Code Rules 109:1-8-01. Specifically, 109:1-8-01 determines eligibility for who qualifies as a scholarship granting organization and how the Attorney General’s office will administer the certification process for these organizations. The current version of the draft rules can be found in the Publications section at the bottom of this page.
Information contained in this application may be considered a public record. To ensure privacy, please do not submit any personal income information of individuals or families.