OAIS Scholarship Tax-Credit Program FAQ

Please note: This FAQ is for informational purposes only and is not intended to provide official tax advice. Please consult your tax advisor or accountant before participating.

1. What is Ohio’s Scholarship Tax-Credit Program?

The State of Ohio created this program in 2021 (Ohio Revised Code 5747.73) to encourage donations to Scholarship Granting Organizations (SGOs). In 2022, the Ohio Association of Independent Schools (OAIS) SGO was established by the Ohio Association of Independent Schools to support its member institutions. When you contribute through the OAIS and designate Columbus Jewish Day School, you receive a 100% tax credit—up to $750 per person or $1,500 per married couple filing jointly—against your Ohio state income tax liability.

2. What is an SGO, and how does it work?

An SGO (Scholarship Granting Organization) is a certified 501(c)(3) organization that collects donations and distributes scholarships to qualifying K-12 students. By donating to the OAIS SGO and selecting CJDS, your contribution goes directly toward tuition assistance for CJDS students.

3. How does this benefit CJDS families and donors?

Your gift provides scholarship opportunities for families who need tuition assistance to attend CJDS. At the same time, you receive a dollar-for-dollar credit against your Ohio tax liability—turning your tax dollars into direct support for our students.

4. Who is eligible to participate?

Any Ohio taxpayer with an Ohio income tax liability can participate—whether or not you are a CJDS parent. If you have a liability of at least $750 (or $1,500 for joint filers), you can receive the full credit. If your liability is less, the credit applies up to the amount owed.

Tip: You can find your Ohio tax liability on Line 13 of your Ohio IT-1040 (page 2).

5. Is there a minimum or maximum contribution?

There is no minimum contribution. The maximum creditable amount is $750 per individual or $1,500 per married couple filing jointly. You may donate more, but only that portion qualifies for the tax credit.

6. How do I make my gift to CJDS through OAIS?

It’s simple:

  1. Visit the OAIS donation portal at https://oais.gosgo.co/schools/2924/landing

  2. Designate your support for the Columbus Jewish Day School from the school drop-down menu

  3. Complete your donation online (credit card or check).

  4. Your tax credit letter will be available after your transaction is processed under my donations in your account online.

7. When will I see the tax credit?

You will claim your credit when filing your Ohio income tax return. If you owe taxes, your balance will be reduced. If you’ve already paid in full, you’ll receive a refund for the credited amount.

8. Can I direct my gift to a specific student or family?

No. Ohio law requires SGOs to distribute funds based on a needs-based application process. All funds designated for CJDS are pooled for general scholarship use at the school.

9. What are the deadlines for donations?

Contributions for 2025 may be made until you file your 2025 tax return. If paying by check / ACH deadline is April 3. If you received an extension when filing taxes, the OAIS deadline is not extended. Donations made between Jan 1 and the OAIS SGO determined April cutoff date may be applied to Ohio tax returns for the current year or immediate past year.

10. How do I learn more or get help?

For questions about CJDS’s participation in the OAIS Scholarship Program, contact: info@cjds.org or sgo@oais.org