Last updated November 2026. Based on Ohio Revised Code 5747.73 and Ohio Administrative Code 109:1-8-01.
How the Ohio credit works
When you donate to a Scholarship Granting Organization certified by the Ohio Attorney General, you can claim a credit on your Ohio income tax return equal to your donation, up to the limit. Give for Kids Scholarship Fund is a certified SGO.
| Item | Rule |
|---|---|
| Maximum credit | $750 per taxpayer; $1,500 on a joint return |
| Deadline | Donate by April 15 to claim it for the prior tax year |
| Type | Nonrefundable: limited to the Ohio income tax you owe |
| What qualifies | Cash donations to a certified SGO |
| How to claim | Ohio IT 1040 Schedule of Credits; keep our receipt with your records |
Who benefits most?
Anyone who owes at least $750 in Ohio income tax can use the full credit. If you owe less, you can still claim a credit up to the amount of tax you owe. Your prior year's Ohio IT 1040 shows how much state tax you paid.
Can I also deduct the donation on my federal return?
Generally, a donation that earns a state tax credit is not also a charitable deduction. However, IRS guidance lets taxpayers who itemize treat that amount as a state tax payment, subject to the SALT limit. Ask your tax preparer whether this helps you.
Ohio credit vs. the new federal credit
Starting January 1, 2027, there is also a federal scholarship tax credit of up to $1,700 per person. The two credits cannot be stacked on the same dollars, so make one gift designated for the federal credit and a separate gift for the Ohio credit. See the federal credit guide.
Where does the money go?
Ohio SGOs must be certified by the Attorney General every year and must prioritize scholarships for low-income K-12 students. Scholarships can support students at both chartered and non-chartered nonpublic schools.
Quick answers
How much is the Ohio scholarship tax credit?
Up to $750 per taxpayer, or up to $1,500 for married couples filing a joint return, regardless of which spouse makes the donation.
What is the deadline to donate for the Ohio credit?
You can donate up to April 15 and still claim the credit for the prior tax year.
Is the Ohio credit refundable?
No. It can reduce your Ohio income tax to zero, but it cannot create a refund larger than the tax you owe.
Can I give less than $750?
Yes. Any amount up to $750 per person is creditable, dollar for dollar.