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Federal Scholarship Tax Credit in North Carolina

Josh Stein
Josh Stein
Governor of North Carolina
Democrat
Already Approved Opt-In
North Carolina will participate in the Federal Scholarship Tax Credit.

Soon after the FSTC was enacted in August 2025, Governor Stein vetoed HB 87, a bill that required the state to participate in the FSTC and directed the North Carolina State Educational Assistance Authority to submit the State SGO List. His vetoed message said the law was not necessary because he expected to opt in and allow the state’s children receive FSTC-funded scholarships. Several months later, in May and June 2026, the House and Senate, respectively, voted to over-ride the veto. In late June, North Carolina officially opted in by filing Form 15714.

What This Means for North Carolina
  • North Carolina’s elementary and secondary students will have access to FSTC-funded scholarships in 2027!
  • SGOs are preparing to start collecting donations and distribute scholarships in North Carolina in January 2027. They await instructions about how to make sure they are on the State SGO List.
  • Schools, tutoring programs, and other education providers are preparing for the increase in student demand in 2027.

North Carolina's SGO List

Organizations eligible to receive federal scholarship tax credit donations in North Carolina.

SGO Name For Families For Donors Scholarship Types
Treasury is not yet accepting State SGO Lists. Once they are posted, we expect to share them here.

If you represent an SGO that wants to be on the North Carolina SGO List and hasn’t come to our attention, please email add.sgo@TheFSTCcoalition.org so you can be included.

News & Resources

Resource

House Bill 87

Resource

Governor veto message on HB 87

Existing Educational Options in North Carolina

K-12 scholarships funded by EFTC donations can be stacked on top of funding from other state programs. To learn more about what’s available in North Carolina, click on the links below:

Show Your Support

Thank Governor Josh Stein

Let Governor Stein know you appreciate that the state will allow SGOs to give K-12 scholarships in North Carolina. A personal note or voice mail message can have a lasting impact.

Talking Points
  • Thank you for opting North Carolina into the Federal Scholarship Tax Credit.
  • Your leadership is helping expand education freedom in North Carolina.
  • Please promote the program so families know these scholarships are available beginning in 2027.
Governor’s Office

Governor Josh Stein

919-814-2000
Office of the Governor
20301 Mail Service Center
Raleigh, NC 27699-0301