CHARITABLE OHIO

Scholarship Granting Organization Certification

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:

  1. 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.
  2. Primarily award academic scholarships for students to attend primary and secondary schools (K-12).
  3. Prioritize awarding scholarships to low-income primary and secondary school students.
  4. 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.

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.

Certification Application

* indicates required field

Organization Information

XX-XXXXXXX
( ) -

Business Address

Mailing Address

Reporting Period

Please give the begin and end dates for your most recently completed fiscal year. If you have not yet completed your first fiscal year because your organization has recently formed, please use your formation date as the begin date and today’s date as the end date.

Filer Information

( ) -

Eligibility Requirements

1. Is the scholarship granting organization 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?

2. Does the scholarship granting organization primarily award academic scholarships for primary and secondary school students?

3. Does the scholarship granting organization prioritize awarding its academic scholarships to low-income primary and secondary school students?

4. Is your organization compliant with all registration requirements with the Ohio Attorney General?

Expenses

Note: if the organization has not yet completed its first fiscal year please mark N/A

Required Supporting Documents

Note: The total size of all attachments may not exceed 10MB
Only Word, PDF and Excel files can be uploaded.
After selecting SUBMIT, please go to the top of the form to make sure your submission was successful.

FAQs