Organizations and Acronyms

The Garden Christian Academy (GCA)

The Garden Christian Academy (GCA) launched in 2019 with a mission to multiply the peace and wellbeing of Cleveland’s inner city by providing its youth an ennobling and Christ-centered education.

GCA is a 501(c)(3) nonprofit organization with the federal Employer Identification Number (EIN) 31-1075684.

The Ohio Christian Education Network (OCEN)

The Ohio Christian Education Network (OCEN) advocates for school choice and religious freedom in education and equip Catholic and Evangelical schools to promote a biblical worldview.

OCEN is a division of Center for Christian Virtue (CCV).

Center for Christian Virtue (CCV)

Center for Christian Virtue (CCV) seeks the good of our neighbors by advocating for public policy that reflects the truth of the Gospel.

CCV is a 501(c)(3) nonprofit organization with the federal Employer Identification Number (EIN) 31-1075684.

Scholarship Granting Organization (SGO)

Scholarship Granting Organizations (SGO) grant educational scholarships to eligible students in Ohio and receive payments from Ohioans which are eligible for dollar-for-dollar tax credits for the payer.

SGOs are nonprofit organizations and are certified by the Ohio Attorney General (view a list of all certified Scholarship Granting Organizations). The SGO program was enacted in 2021 as part of Ohio House Bill 110.

The Ohio Christian Education Network Scholarship Granting Organization (OCEN SGO)

The Ohio Christian Education Network Scholarship Granting Organization (OCEN SGO) is the organization that facilitates student scholarships on behalf of The Garden Christian Academy (GCA) and many other Christian schools in Ohio. Those who wish to redirect their taxes to GCA do so by first making a payment to the OCEN SGO. While there are many Scholarship Granting Organizations in Ohio, GCA is partnered specifically with the OCEN SGO.

The OCEN SGO is a 501(c)(3) nonprofit organization with the federal Employer Identification Number (EIN) 31-1787824.

Financial Terms in Simple Language

(for those of us who are not financial experts)

Tax refund

A tax refund is money refunded back to you if you paid too much in taxes for the year.

Whether or not you expect a tax refund is irrelevant to participation in the OCEN SGO tax-credit program.

Tax bill

A tax bill is the amount you still owe the government if you didn’t pay enough in taxes for the year.

Whether or not you expect a tax bill is irrelevant to participation in the OCEN SGO tax-credit program.

Tax liability

Your tax liability is the total you owe the government in taxes for the year.

Whether you expect a tax refund or a tax bill is irrelevant for redirecting your Ohio tax dollars to GCA. The only number that matters is your tax liability. The easiest way to predict your Ohio tax liability is to reference your most recent state income-tax return, specifically page 2, line 13 of the form titled “Ohio IT 1040”.

It’s important to understand that dollar-for-dollar tax credits through the OCEN SGO may not exceed your annual Ohio tax liability.

Tax credit

A tax credit is an amount of money that directly reduces the amount of tax you owe. It’s subtracted from your tax liability, dollar for dollar.

Tax deduction (AKA “tax write-off”)

A tax deduction reduces the amount of your income that is subject to tax. It lowers your taxable income, which in turn reduces your overall tax liability.

Tax credit vs tax deduction

Tax credits are usually more valuable than tax deductions, because they reduce your tax liability dollar for dollar, while tax deductions only reduce the amount of income that is subject to taxation.

Those who make payments to the OCEN SGO receive dollar-for-dollar tax credits, rather than tax deductions.

$750: Maximum OCEN SGO tax-credit amount for an individual

Even if your Ohio tax liability is greater than $750, state law specifies a tax-credit maximum of $750 for individuals. Therefore, payments from individuals to the OCEN SGO should not exceed $750.

$1,500: Maximum OCEN SGO tax-credit amount for a couple filing jointly

Even if a couple’s joint Ohio tax liability is greater than $1,500, state law specifies a tax-credit maximum of $1,500 for couples filing jointly. Therefore, payments from couples to the OCEN SGO should not exceed $1,500.