Last verified: October 2026
When does a Cincinnati donor use the Ohio SGO credit, and when the federal one?
Today it is Ohio's credit: a gift to an Attorney General-certified SGO cuts state tax by as much as $750 per filer ($1,500 on a joint return), and spring gifts through April 15 can be assigned to the year before. The federal credit, capped at $1,700 per filer, begins with gifts dated January 1, 2027 or later in opted-in states, Ohio among them.
Can one donation earn both the Ohio and the federal credit?
Plan on no. Under the federal law, a state credit claimed for the same gift reduces the federal credit, so anyone planning a 2027 gift should talk with a tax adviser before claiming both.
| Period | Credit | What applies |
|---|---|---|
| Now through Dec 31, 2026 | Ohio SGO credit | A gift to a certified fund (the Catholic Education Foundation and CISE-SGO are two local ones) earns up to $750, or $1,500 for joint filers, against 2026 Ohio tax. |
| Jan 1 - Apr 15, 2027 | Ohio SGO credit, look-back | A gift made by April 15 can still go on the prior year's Ohio return; schools often ask for paper checks earlier so they arrive in time. |
| From Jan 1, 2027 | Federal scholarship credit | Each taxpayer may claim as much as $1,700 for gifts to an approved SGO; Ohio has opted in. |
| During 2027 | Ohio's approved federal SGO list | Which Ohio funds will carry federal approval had not been announced as of late October 2026. |