The Alabama Accountability Act established a scholarship program for low income students to attend public or private schools. Tax-deductible donations for scholarships are managed by Scholarship Granting Organizations (SGO).

Guidance, Governing Laws and Rules

• Report of Independent Research Organization
• ALDOR Guidance for the AAA Section 8, Parent-Taxpayer Refundable Tax Credits
• ALDOR Guidance for the AAA Section 9, Tax Credits for Contributions to Scholarship-Granting Organizations
• Copy of Act 2013-64
• Copy of Act 2013-265
• Copy of Act 2015-434
• Copy of Act 2022-390
• Copy of Act 2023-418
• Accountability Act-Related Administrative Rules

Scholarship Granting Organizations

• Qualified Scholarship Granting Organizations
• 2013 Annual Public Report Information
• 2014 Annual Public Report Information
• 2015 Annual Public Report Information
• 2016 Annual Public Report Information
• 2017 Annual Public Report Information
• 2018 Annual Public Report Information
• 2014 – 2024 Annual Public Report Information as filed by SGO
• 2015 – 2024 Quarterly Public Report Information as filed by SGO

Reserving Tax Credits by Indicating Donations to Scholarship Granting Organizations

• Reserving a tax credit requires the use of ALDOR’s online portal for taxpayers, My Alabama Taxes. Taxpayers who have not previously set up an account will need to sign up for My Alabama Taxes.
• When signing up for My Alabama Taxes, individual taxpayers will need to select Individual Income Tax as their account type and then enter their Social Security number along with their Adjusted Gross Income from the prior year’s tax return.

OR

• Taxpayers may use their existing My Alabama Taxes account to reserve a portion of the available tax credit.
• Once logged into My Alabama Taxes, a taxpayer will need to select SGO Donation from the menu on the left margin of the page and follow a short series of instructions/steps to record their donation and reserve their portion of the credit.
• Individual taxpayers needing assistance with signing up for a My Alabama Taxes account or with reserving a tax credit may call 334-353-0602 or 334-353-9770.
• Corporate taxpayers needing assistance with signing up for a My Alabama Taxes Account or with reserving a tax credit may call 334-242-1200.

Participating Non-Public Schools

• Participating Non-Public Schools (PDF Version)
• Participating Non-Public Schools (Excel Version)

AAA Forms

Annual Report – Form SGO

• 2023 Scholarship Granting Organization: Annual Report
• 2023 Scholarship Granting Organization: Annual Report – Attachment 1
• 2023 Scholarship Granting Organization: Attachment Instructions
• 2023 Scholarship Granting Organization: Annual Report Instructions

• 2024 Scholarship Granting Organization: Annual Report
• 2024 Scholarship Granting Organization: Annual Report – Attachment 1
• 2024 Scholarship Granting Organization: Attachment Instructions
• 2024 Scholarship Granting Organization: Annual Report Instructions

Quarterly Report – Form SGO-Q

• Scholarship Granting Organization: Quarterly Report
• Scholarship Granting Organization: Quarterly Report – Attachment 1
• Scholarship Granting Organization: Quarterly Report Instructions

Notice of Intent to Participate

• Scholarship Granting Organization: Notice of Intent to Participate (Revised June 2023)
• Non-Public School: Notice of Intent to Participate in Educational Scholarship Program (Revised December 2016)

Non-Public Schools Removed from Program

Based on requirements for participation in the Alabama Accountability Act as a qualified school, this listing will be updated as information is received and verified by ALDOR. All interested parties should check this listing prior to any enrollment/admission and/or scholarship issuance.

• Non-Public Schools Removed  (PDF Version)
• Non-Public Schools Removed  (Excel Version)