Donors in any state can give and claim the credit. Scholarships can only reach students in states that take part — each governor opts in by filing a list of approved scholarship organizations with the Treasury every year. The map below shows where every state stands.
Updated October 27, 2026 · Sources: IRS participating-states list and the Defense of Freedom Institute tracker
See if your family is eligible.
Enter your ZIP code and the number of people in your home, and we’ll show you the highest yearly household income that can qualify for a scholarship where you live.
Two things still matter. You can still give: the credit is federal, and your donation funds scholarships in participating states.
And you can still get ready. Tell us your state and your school, and we’ll email you the moment either one changes.