Great Plains Opportunity
Education FundGive With Confidence

YOUR GIFT CAN SUPPORT OPPORTUNITY

Give with confidence.

South Dakota has opted into the 2027 federal scholarship tax credit program. This opportunity is for eligible individual donors. Potential qualifying educational services include tutoring, afterschool, summer programs, and other eligible learning services. The tax credit is for qualifying gifts by individuals, not businesses. Before making a gift, check whether the SGO is on the state's current list and review the applicable rules.

Before you make a gift

  • 01Verify that the SGO is on the current state list for the tax year.
  • 02Confirm the contribution and intended educational service meet current program requirements.
  • 03Review the limit of up to $1,700 per individual or up to $3,400 per couple, the nonrefundable treatment, and timing.
  • 04Designate a school district or program if appropriate; individual scholarship recipients cannot be designated. Ask a qualified tax professional how the rules apply to your circumstances.