Alaska is accepting rolling applications from nonprofit organizations seeking approval as K–12 Scholarship Granting Organizations under Internal Revenue Code Section 25F. This is a qualification and program-participation opportunity, not a direct cash grant from the State of Alaska.
Current status
The Alaska Department of Education and Early Development states that applications are being evaluated on a rolling basis. The state expects to approve its first group of K–12 Scholarship Granting Organizations by September 30, 2026, but the current state page does not publish a fixed closing date or closing time.
Who may apply
Applicants must be nonprofit organizations seeking inclusion on Alaska’s approved SGO list. The state requires a copy of the organization’s IRS 501(c)(3) determination letter and a signed letter of interest from an authorized representative attesting that the organization meets, and will continue to meet, all applicable federal SGO requirements under Section 25F and implementing federal guidance.
Federal SGO requirements
Current IRS guidance describes core Section 25F requirements that include federal tax-exempt status, no private-foundation status, maintenance of separate accounts for qualified contributions, scholarship service to at least 10 students who do not all attend the same school, expenditure of at least 90 percent of income on scholarships for eligible students, use of funds only for qualified elementary and secondary education expenses, income-verification controls, statutory scholarship priorities, no earmarking for a particular student, and restrictions involving disqualified persons. Treasury and IRS guidance remains subject to additional regulations and implementation guidance.
Funding and tax-credit structure
No direct state grant award or applicant funding cap is published for this approval application. Beginning January 1, 2027, individual taxpayers may be able to claim a federal scholarship tax credit for qualifying cash contributions of up to $1,700 to approved SGOs. Alaska is listed by the IRS as a participating state for 2027.
How to apply
Applicants must submit: (1) a signed letter of interest containing the required attestation, and (2) a copy of the IRS 501(c)(3) determination letter. The state directs applicants to email materials to SGO@alaska.gov. No application fee, mandatory match, separate scoring rubric, or additional attachment list is published on the current Alaska application page.
Atlas assessment
Atlas Opportunity Score: 42/100. This is a verified, currently open Alaska K–12 qualification opportunity with a rolling application path and clear initial submission materials, but it does not itself provide a direct grant award.
N9+ Direct Vendor Fit: 0/100. The verified purpose is SGO qualification and scholarship administration, not healthcare delivery, telehealth, clinical services, or medical technology procurement.
Outreach control: No applicant outreach is authorized solely from this publication. Any future outreach requires a verified nonprofit applicant, authoritative recipient identity and business email, complete CRM deduplication and opt-out checks, and confirmation that the organization plausibly satisfies Section 25F requirements. Monitor Treasury, IRS, and Alaska DEED guidance because implementation rules are still evolving.
Official sources: Alaska DEED Scholarship Granting Organization Application and IRS Federal Scholarship Tax Credit.