Resources for Professional Advisers
Your clients and the School Scholarship 50-precent Tax Credit:
Using gifts to SGOs for Lutheran School Tuition Assistance.

The information contained in this website is for general information purposes only. The information is provided by The Lutheran SGO of Indiana, and while we endeavour to keep the information up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information, products, services, or related graphics contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.


The following is an outline of the Indiana state statutes relating to scholarship granting organizations (SGOs):

A scholarship granting organization provides scholarships to low- and middle-income families to help them afford the school of their choice for their children. SGOs were enacted in 2009, but have been expanded as part of the 2011 Choice Bill that features a 50-percent state tax credit for contributions made to these SGOs. The funds donated can then be distributed for families that meet income and other requirements. SGO scholarships are funded by charitable donations, not by the state.

How to Claim Your Indiana Tax Credits
(by Kristi Leininger, CPA | Dulin, Ward & DeWald)

Gifts eligible for donation to SGOs

The Lutheran SGO of Indiana is a 501(c)3 non-profit corporation and can accept any gift that can be eligible for charitable donations. Donations can include the following:

Helpful links

Remaining amount of tax credit dollars available
Indiana DOE Choice Scholarship Program Page
School Choice Indiana Website
State Scholarship Tax Credit StatuteĀ 
Indiana DOE School Scholarships Page
Indiana Non-Public School Education Association
Lutheran Schools in Northeast Indiana
Lutheran Schools in the Indianapolis Area