big sky community school — student scholarship organization

If you expect to owe Montana income tax in 2026, this program allows you to:

• Prepay up to 100% of your 2026 Montana income tax (subject to contribution limits), and
• Direct those dollars to support student scholarships, instead of the state’s general fund.

You receive a dollar-for-dollar Montana state income tax credit for the amount contributed.

The Montana SSO tax credit is available to individuals, married couples filing jointly, and businesses, including corporations and pass-through entities.

Annual contribution limits under Montana law are:

• Up to $200,000 for individuals and pass-through entities
• Up to $400,000 for married couples filing jointly
• Up to $200,000 for corporations

All SSO contributions are subject to a $7.2 million statewide annual cap and require state preapproval in order to qualify for the tax credit.

If your Montana Income Tax ends up being less than your contribution, unused tax credits may be carried forward for up to three years.

Every dollar contributed to the Big Sky Community School SSO supports scholarships for Montana K–12 students attending qualified education providers.

Scholarship funds are used exclusively for student tuition. By supporting scholarships, donors help ensure families have educational options that meet their needs.

Please Note: Scholarships from this student scholarship organization may be used at any qualified education provider of the parent’s or legal guardian’s choice 15-30-3103 (1)(j)(iii), MCA.

Scholarship awards are made through a structured, SSO-managed process that uses Clarity, an independent financial aid platform, as one of several tools to ensure consistency and fairness.

Families select the qualified education provider that best fits their student. Scholarships are awarded in accordance with Montana law, and donors do not select recipients or schools.

Scholarship applications are accepted periodically based on available funding. Application details will be posted when the application period opens.

To participate in the SSO program, donors must decide how much of their 2026 Montana income tax they would like to redirect locally. Submit the required Donation Commitment Form and send their contribution to the SSO, prepaying a portion of their expected Montana income tax during the program’s annual participation window (January 1 - 20, 2026).

This is a difference in timing, not in the total amount of tax owed. Prepaying allows eligible tax dollars to be redirected to student scholarships rather than paid to the state later in the year.

Step 1: Donor Submission & Funding (January 1-January 20)

During the program’s annual participation window, donors complete the SSO Donor Commitment Form and send their contribution to the SSO. Both steps must be completed by January 20 in order for a contribution to be submitted for state preapproval.

Step 2: State Preapproval Process (January 21 at 10:00 a.m.)

The Montana Department of Revenue opens the SSO preapproval portal on January 21 at 10:00 a.m. (MT). At that time, tax credits are allocated on a first-come, first-served basis, up to the $7.2 million statewide annual cap. 

Step 3: Confirmation or Return of Funds

• If preapproval is secured: Donors will be notified promptly and provided confirmation and receipt documentation for their records.
• If preapproval is not secured: If the statewide cap is reached before a contribution receives preapproval, donors will be contacted on January 21. At the donor’s direction, the contribution may be returned or retained as a charitable contribution.