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Scholarship organization

Step Up, Step Further (federal scholarship fund)

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Florida SGO list status: not on Florida's SGO list yet; the first list is due1 February 15, 20272

Step Up, Step Further is the federal scholarship fund that Step Up For Students announced for the Education Freedom Tax Credit, set up as a separate 501(c)(3) nonprofit3. It is not yet on Florida's list of Scholarship Granting Organizations (SGOs), because the state's first list is not due until February 15, 20272. Being a state scholarship funding organization (SFO), as Step Up For Students is, does not make an organization an SGO. Step Up, Step Further says it will accept donations from January 1, 20274; family applications are not open.

At a glance

Step Up, Step Further: key facts
ItemWhat we found
Name it usesStep Up, Step Further Scholarship Fund5
TypeAnnounced federal SGO; not a state SFO6
Established byStep Up For Students, as a separate nonprofit3
Legal entityNot confirmed7; pending trademark applications name Step Up for Students-Federal, Inc.8
Websitestepupstepfurther.org
Donations accepted fromJanuary 1, 20274
Family applicationsNot open; no date announced9
Award amountsNot published10

Why it is not on Florida's SGO list yet

Under the federal law, an organization becomes an SGO for a state only when that state puts it on its annual SGO list. Florida opted in to the credit on January 28, 202611, and its first list is due February 15, 20272. As of the date we checked, Florida had not published12 a list or a process for organizations to ask to be included13. So no organization, including Step Up, Step Further, can yet say it is a listed Florida SGO.

Step Up For Students' approval as a state SFO covers Florida's own programs (FES-EO, FES-UA, FTC and PEP). It does not carry over to the federal credit, and Step Up, Step Further does not run any state program14.

What it has announced

  • Uses. It lists tuition, tutoring services, technology, uniforms, room and board, special needs services and educational items15 as uses. The final list depends on Treasury guidance on qualified expenses, which has not been issued yet16.
  • Combining with state scholarships. It says its scholarship can be used in addition to17 a Florida state scholarship. Whether Florida's own one-scholarship rule reaches federal SGO awards has not been officially interpreted18.
  • Partner. The AFC Scholarship Fund has announced a partnership with Step Up, Step Further; whether AFC itself will seek a place on Florida's list has not been stated19.

The family income limit

The law says
Household income at or below 300% of area median gross income20, adjusted for family size. The IRS has not yet published21 the dollar limits.
Step Up, Step Further says
Its online income lookup shows a county figure based on HUD income data, with no family-size input22.

Where the law and a scholarship organization's published practice differ, we show both and don't decide between them. Ask your scholarship organization how it applies to your child.

Until the IRS publishes the limits, treat any dollar figure from an organization's income tool as an estimate. We do not publish our own table or calculator.

Other organizations that have announced plans

Step Up, Step Further is not the only organization preparing for the credit in Florida. AAA Scholarship Foundation says it intends to participate as an SGO in Florida23 and other states; it is not on a list either24. See the AAA Scholarship Foundation profile. Florida's list, when filed, will show which organizations qualify.

Sources

  1. Step Up, Step Further announcement · Florida status · as stated by Step Up, Step Further · verified on
  2. Federal Scholarship Tax Credit, Temporary regs T.D. 10057, 91 FR 62655 (Oct 2, 2026) · §1.25F-5T(c)(3)(ii)(B) · as stated by Internal Revenue Service · verified on
  3. SSF: Florida Expands Opportunity for Students Through Education Freedom Tax Credit Program (Jan 28, 2026) · "a separate 501c3 non-profit" · as stated by Step Up, Step Further · verified on
  4. Step Up For Students, Federal Scholarship Tax Credit (Coming in 2027) · "Donations will be accepted beginning January 1, 2027" · as stated by Step Up For Students · verified on
  5. SSF: Florida Expands Opportunity for Students Through Education Freedom Tax Credit Program (Jan 28, 2026) · post text · as stated by Step Up, Step Further · verified on
  6. Federal Scholarship Tax Credit, Temporary regulations T.D. 10057, 91 FR 62655 (Oct 2, 2026), FR Doc. 2026-20264 · DATES; Explanation of Provisions I-III; IV Applicability; §§1.25F-1T, -4T(b)-(c), -5T(c)(3)-(4), (d)(7), (f) · as stated by Internal Revenue Service · verified on
  7. Sunbiz: STEP UP FOR STUDENTS-FEDERAL, INC. (N26000001254) · Doc N26000001254 · as stated by Florida Division of Corporations · verified on · not published
  8. USPTO Trademark Search · SN 99718277 et al. · as stated by federal_agency · verified on
  9. SSF: 5 Things Parents & Guardians Need to Know (May 26, 2026) · "applications are not open yet" · as stated by Step Up, Step Further · verified on · not published
  10. Step Up, Step Further home page / FAQ · FAQ · as stated by Step Up, Step Further · verified on · not published
  11. Governor DeSantis announces Florida opts in to Federal Education Freedom Tax Credit (Jan 28, 2026) · Press release · as stated by Office of the Governor · verified on
  12. IRS, Federal Scholarship Tax Credit (FSTC) · IRS page lists states only · as stated by Internal Revenue Service · verified on
  13. AAA Scholarship Foundation, Education Freedom Tax Credit Scholarships · "neither have the state SGO approval processes" opened · as stated by AAA Scholarship Foundation · verified on · not published
  14. Step Up, Step Further, home page and FAQ · FAQ; "Florida opted in ... January, 28, 2026" · as stated by Step Up, Step Further · verified on
  15. Step Up, Step Further home page / FAQ · FAQ "What can scholarship funds be spent on?" · as stated by Step Up, Step Further · verified on
  16. Federal Scholarship Tax Credit, NPRM REG-117199-25, 91 FR 62818 (Oct 2, 2026) · Explanation I and III.E · as stated by Internal Revenue Service · verified on
  17. Step Up, Step Further, For Parents · FAQ "My student is already on a state scholarship..." · as stated by Step Up, Step Further · verified on
  18. Fla. Stat. 1002.395 (2026) · student ineligibility para. (c): "any other educational scholarship pursuant to this chapter" · as stated by Florida Statutes · verified on · not published
  19. AFC partners with Step Up, Step Further · announcement (July 16, 2026) · as stated by Step Up, Step Further · verified on · not published
  20. 26 U.S.C. §25F (LII) · §25F(c)(2)(A) · as stated by Florida Statutes · verified on
  21. Federal Scholarship Tax Credit, NPRM REG-117199-25, 91 FR 62818 (Oct 2, 2026) · Preamble III.F; prop. §1.25F-1(a)(4)(ii) · as stated by Internal Revenue Service · verified on
  22. SSF AMI Lookup Tool client script (ami.js v1.1.1) · result template · as stated by Step Up, Step Further · verified on · sources disagree
  23. AAA Scholarship Foundation, Education Freedom Tax Credit Scholarships · intro paragraph · as stated by AAA Scholarship Foundation · verified on
  24. AAA Scholarship Foundation — Federal Tax Credit Scholarship Program · page · as stated by AAA Scholarship Foundation · verified on