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The SGO Tax Credit
A gift that costs you nothing, but means EVERYTHING
Friends of CVCA now have a virtually cost-free way to make a significant contribution to CVCA students at. With Ohio’s new state tax credit for contributions to the Ohio Christian Education Network Scholarship Granting Organization (OCEN SGO), your gift can be designated specifically for CVCA student scholarships.
OCEN SGO is a 501(c)(3) organization, certified by the Ohio Attorney General, that supports OCEN member schools like CVCA.
How it Works:
- Visit the SGO website to give. Be sure to select CVCA in the drop-down menu so your contribution is designated for scholarships at CVCA. OCEN will send you a gift receipt.
- Donations of up to $750 qualify for a dollar-for-dollar Ohio state tax credit in the current tax year (assuming you have enough Ohio tax liability), meaning you can effectively receive 100% back when you file – benefiting CVCA students at little to no cost to you.
- Married couples can claim up to $1,500 total by making two separate $750 donations (one in each spouse’s name). A single $1,500 donation provides only one $750 credit.
- Donations received by April 15, 2026 count toward your 2025 tax return. Gifts received after that date apply to your 2026 return.
OCEN-SGO Frequently Asked Questions:
A Scholarship Granting Organization (SGO) is a non-profit 501(c)(3) organization that receives contributions from donors and grants educational scholarships to eligible students in Ohio. Individuals and entities that contribute to SGOs participating in the program can receive a tax credit. The SGO program was enacted in 2021 as part of Ohio House Bill 110.
OCEN stands for The Ohio Christian Education Network and has been established as an SGO, in which CVCA is a participating school. OCEN, a division of the Center for Christian Virtue (CCV), is a coalition that stands for freedom in education and wants to support initiatives that prevent the government from intruding on the right of Christian schools to teach Gospel-centered principles.
A tax credit is awarded to donors who contribute to CVCA through our SGO. Donors receive a dollar-for-dollar reduction in their state taxes up to $750 per individual taxpayer or $1,500 for married couples filing a joint return. Your gift can be designated to Cuyahoga Valley Christian Academy by selecting CVCA from the drop-down box on the website.
Your tax credit cannot exceed the amount of your state tax liability. For example, if your total state tax liability is $500, then the maximum you can take as a credit would be $500.
Any gift above the maximum allowable for the state credit may be claimed as a federal tax deduction since OCEN SGO is a 501c3.
Additionally, amounts donated in excess of the eligible tax credit may potentially be recognized as a tax deduction on your federal tax return. Please check with your accounting or tax professional to see how this would apply in your situation.
Yes. You can indicate that online. Complete the requested information and a receipt will be sent to you once our SGO receives your check.
No, the tax credit is available only to individual taxpayers. Technically, businesses can donate but they are not eligible for the state tax credit. OCEN is a 501c3 so they are eligible for whatever other tax benefits come from donating to a 501c3.
No, the tax credit only applies at the state level.
Record your tax credit on your Ohio IT 1040. You also need to complete the Schedule of Credits form provided by the state and file the email receipt provided by OCEN with your tax return as proof of your donation. Your accountant will be familiar with these forms.
All donations received by April 15 can be included as a tax credit eligible donation when you file your prior year’s tax return. Amounts received after that date will apply to your current tax year.
Your gift to OCEN SGO will be used to award scholarships to worthy students attending CVCA. Your gift must be used by CVCA to fund a tuition scholarship with priority given to students in financial need. Click HERE to donate.
We encourage you to speak with your tax professional to learn if contributing to the OCEN SGO is suitable for you and your family.
Answers to frequently asked questions can be found by visiting the OCEN SGO website.
Helpful Information for Tax Preparers
The information below is provided to assist you in claiming the Scholarship Granting Organization (SGO) tax credit on your client’s Ohio income tax return.
Your client can donate through the OCEN Scholarship Granting Organization using THIS LINK.
A Scholarship Granting Organization (SGO) is a non-profit 501(c)(3) organization that receives contributions from donors and grants educational scholarships to eligible students in Ohio. The SGO program was enacted in 2021 as part of Ohio House Bill 110.
OCEN stands for The Ohio Christian Education Network and has been established as an SGO, in which CVCA is a participating school.
Donors who contribute through the OCEN SGO may receive a dollar-for-dollar reduction in their Ohio income tax liability, up to:
- $750 per individual taxpayer
- $1,500 for married couples filing jointly
The tax credit cannot exceed the amount of your client’s Ohio tax liability. For example, if the total Ohio tax liability is $500, the maximum credit allowed is $500.
No. This credit is available only to individual taxpayers.
No. This credit applies only to Ohio state taxes. However, if your client’s contribution exceeds the amount eligible for the Ohio tax credit, the excess may be claimed as a charitable deduction on the federal return (if the client itemizes).
Report the credit on Line 7 of the 2025 Ohio IT 1040, and complete the state-provided Schedule of Credits.
Documentation: Please retain and submit (as required) the email receipt issued by OCEN for the contribution.
Contributions received January 1, 2025 through April 15, 2026 may be claimed for the 2025 Ohio tax return. Contributions received after April 15, 2026 may be applied to the 2026 tax year.
Please contact John Harabedian, CVCA Director of Development at jharabedian@cvcaroyals.org or call 330-929-0575, ext. 324.