Last verified: October 2026. Agencies revise these programs every year, so confirm details with the office named in each section.
How do scholarship granting organizations work in Oklahoma?
Think of a scholarship granting organization (SGO) as a middleman: it signs up with the Tax Commission under 68 O.S. 2357.206, raises gifts from people and businesses, and hands the money out as private school scholarships while its donors take a state tax credit.
Donors get back half of a gift as a credit, or three-quarters if they promise in writing to repeat the gift the next year. Individuals can claim at most $1,000, joint filers $2,000, and a qualifying business $100,000.
Which SGOs serve Tulsa private school families?
GO for Catholic Schools, the Diocese of Tulsa and Eastern Oklahoma's own tax-credit scholarship fund, serves Catholic school students, and the Opportunity Scholarship Fund (OSF) helps K-12 students statewide with a focus on lower- and middle-income households.
Victory Christian School, for example, points its families to OSF's application at osfkids.org. Ask your school which organization its families use; schools often have a working relationship with one fund and know its calendar.
Will an SGO award lower my tax credit?
Possibly. The Tax Commission calculates the credit from net tuition and fees, after any school-provided scholarship or discount, and the Enrollment Verification Number carries the school's record of scholarships.
For most Tulsa families, especially at schools priced above the credit, the scholarship still narrows the gap. Ask the business office to show you the net bill with and without the award before the March window.
Where does the Tax-Credit Scholarships fit among Oklahoma's other programs?
| Source | What it is | Who can use it | How much | How the money moves | What it isn't |
|---|---|---|---|---|---|
| Parental Choice Tax Credit (PCTC) | Refundable Oklahoma income tax credit | Oklahoma residents from pre-K at age 4 through grade 12 at an accredited, registered private school; every income level | $5,000-$7,500 per student by AGI tier, never more than tuition and fees | Tax Commission check mailed to the school in the parent's name | Not an ESA, not a debit card, and not usable for outside tutors or devices |
| Lindsey Nicole Henry Scholarship (LNH) | OSDE scholarship for students with disabilities and a few other groups | Children from PK3 up on an IEP, plus several foster, military and homeless-school routes | Computed per child from the state aid formula; never above the school's charges; OSDE keeps up to 2.5% | Warrant to the parent, mailed to the school and endorsed over | Not usable at a school OSDE hasn't approved |
| Homeschool tax credit | Refundable Oklahoma income tax credit | Families teaching at home under Oklahoma's homeschool exception | Up to $1,000 per student per tax year | Claimed on the state return for the year you paid | Not a tuition credit, and it excludes internet service and out-of-state trips |
| SGO scholarships (GO for Catholic Schools, OSF and others) | Donor-funded private scholarships | Set by each organization, often need-based | Set by each organization | Usually paid to the school | Not guaranteed; awards depend on what donors give |