In addition to other services for Indiana students and households, the Institute for Quality Education (IQE) operates a Scholarship Granting Organization (SGO). The SGO awards scholarships to students enrolled in one of our Partner Schools for grades PreK-12 from Indiana households that meet the income eligibility guidelines. The funds for the scholarships are raised through private donation. Individuals or businesses that donate to the SGO receive tax credits equal to fifty-percent (50%) of the amount donated.