Tax Credits for Contributions to Scholarship Organizations - R.I. Gen. Laws § 44-62

ATTENTION BUSINESS ENTITIES!!

NOTE: Once you have made your contribution, please be sure to submit, to the Division of Taxation, a certification by an independent Rhode Island certified public accountant that your contribution has been made to the qualified scholarship organization along with a copy of your canceled check. Your credit certificate(s) cannot be issued without this information.

Click here to read instructions and responsibilities for this program.

SGO Application - 2026 application is now available

Application to be completed annually by a scholarship organization. This form must be submitted to the Division of Taxation by December 31 so that the SGO may receive contributions in the upcoming year.

Business Donation Application - July 1, 2026 application now available!
Application and Instructions

Application to be completed by business entity interested in donating to qualified scholarship organizations.

UPDATE

The amount of credit available for July 1, 2026 is $298,750. Because the amount of credit applied for exceeds the amount of credit available, a drawing must be held to determine the approval order of applicants.  The drawing will be held on Tuesday, July 21, 2026 at 9:30 am in Conference Room A on the 2nd floor of the William E. Powers Building (Department of Administration Building) located at One Capitol Hill, Providence, Rhode Island.  

A letter has been sent to each applicant notifying the applicant of the Entity ID number that will be used in the drawing as applicants will not be identified by name.

SGO Donation Certification:

Read these instructions for the information required for certification by the qualified scholarship organization acknowledging receipt of business entity donations.

Qualified Scholarship Organization List - 44-62-7 - Updated for 2025

SGO Summary Information on Scholarships Distributed
 

Contact Us

Forms, Credits & Incentives Section
Email:  Tax.Credits@tax.ri.gov