Frequently Asked Questions

The DRSGO only supports K-12 students at the Reformation Classical Academy in Dayton, Ohio:  www.RCADayton.com.

Provide your email address when you donate to the DRSGO.  Write your email address on your check or provide it with your electronic donation.

Yes! Anyone living in Ohio can claim the tax credit every year, provided they meet the income tax requirements (see question 8). Please ask supporters outside of Ohio to donate before 31 December of each tax year and take a federal tax deduction if they itemize their tax deductions and to tell their Ohio friends about the DRSGO.

No.  The DRSGO board awards all scholarships in accordance with the Ohio SGO guidelines.  Accordingly, the DRSGO first considers the needs of low-income students and then considers the needs of all other students.  But the DRSGO always provides some scholarship amounts to all RCA students, and the more income the DRSGO receives, the more scholarship money we can provide to all students.

About 98% of the DRSGO donations go to scholarships, and all scholarships go to K-12 students at the Reformation Classical Academy in Dayton, Ohio.  Only around 2% of the DRSGO funds go to our administrative expenses of accounting, government reporting, website maintenance, and the costs of banking/financial transactions.  

The DRSGO board members are unpaid volunteers who are not related to the RCA students.  Scholarship Granting Organizations must be certified annually and submit income and expenses to the Ohio Attorney General's satisfaction.  The Ohio Attorney General’s website shows that DRSGO is certified (see Page 2 at https://charitable.ohioago.gov/Scholarship-Granting-Organization-Certification/List)

The DRSGO grants scholarships to all RCA students but prioritizes low-income students per the Ohio requirements for SGO certification.

Ohio Income Tax Credit is given:

The applicable lines on the form are:

Attach your donation receipt

Yes. Any amount up to $750 per person is creditable, provided your state income tax liability (the total amount you pay in Ohio income tax; see Question 9) is equal to or greater than the amount you donate.

Yes.  Previously the Ohio statute used singular language ("a taxpayer") and sometimes each spouse had to make a separate donation.  The statute was subsequently revised.  Now, if filing a joint return, the scholarship credit (up to $1,500) can be claimed regardless of which spouse makes the donation.  But note that your total tax liability (the total amount you pay in Ohio income tax; see Question 9) must be equal to or greater than the amount you donate.

No.  To get the income tax credit, you must donate to a certified Scholarship Granting Organization like the Dayton Reformation Scholarship Granting Organization (www.DRSGO.com).

No.  Donors receive an immediate federal tax deduction when they put funds into a Donor-Advised Fund (DAF).  Since you cannot normally get both the federal tax deduction and the Ohio tax credit, donations from a DAF do not normally qualify for the state tax credit.  See Question 17 for two unusual cases where you can get both the Ohio tax credit and a federal tax deduction.  But people outside of Ohio can donate from a DAF and get their normal federal tax deduction.

For the Ohio income tax rates, see https://tax.ohio.gov/individual/resources/annual-tax-rates

‍In general, after subtracting personal and dependent exemptions, if an individual makes more than $40,500 per year, your Ohio income tax liability is normally at least $750, and if a married couple makes more than $67,500 per year, then your Ohio income tax liability is normally at least $1,500.  Please check your draft Ohio state income tax return to be sure.  

You can also see your tax liability in prior tax years by looking at your filed Ohio IT 1040 forms.  See Question 9 for where this is shown in the tax forms.

You can claim a credit for the prior tax year so long as you donate by April 15th of the following year.  For example, you can donate by 15 April 2025 and claim a tax credit on your 2024 Ohio income tax return that is due on 15 April 2025.

If you or your tax preparer plan to file an extension request, you must still donate by April 15th to get the tax credit.

The scholarship credit can still be taken, if it does not exceed your total Ohio income tax liability. “Nonrefundable” merely means that you cannot use the credit to create a refund exceeding your tax liability.  See Question 9 for an explanation of the tax forms.

Example 1 - You had $2,000 in Ohio income taxes withheld during the year, but your Ohio income tax liability is only $1,750, so before the DRSGO donation you expect a $250 refund. You donate $750 to the DRSGO and can claim the full $750 credit because it is less than your $1,750 tax liability.  You then get a total Ohio income tax refund of $1,000 (a $750 tax credit plus your normal $250 refund).

‍Example 2 - You have $1,000 in Ohio income taxes withheld during the year, but your Ohio income tax liability is only $600, so before the DRSGO donation you expect a $400 refund.  You donate $750 to the DRSGO but can only claim the credit up to your $600 tax liability.  So, you can expect a total Ohio income tax refund of $1,000 (a $600 tax credit plus your $400 normal refund).

Normally, no.  There are only two unusual exceptions:

An SGO must:

The Dayton Reformation Scholarship Granting Organization (DRSGO) meets all of these requirements.

No.  The DRSGO uses grant-making procedures approved by the IRS which exclude scholarship grants from the recipients' gross income.

"Low income" means the total household income is under 300% of the US Census poverty threshold, or that the student or guardians receive financial assistance (not medical assistance) from the Ohio Jobs & Family Services Agency or a county agency.  

The poverty threshold is based on the total household income and the number of family members.  See https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines for the poverty thresholds and multiply these incomes by 3.

The DRSGO requires that parents or guardians report if they qualify as low-income.  If needed, the DRSGO can request proof of this, such as tax returns, reports from grant/aid assessment partners, or proof that the student or guardians receive public assistance.