Individuals may direct donations to a particular school or subset of schools (e.g. Agudah schools), but NOT to an individual student or group of students. Corporate donors cannot restrict their donations.

Individuals will direct their donations to the school or schools of their choice when they make a donation to the SGO after they have reserved their credit. However, when reserving a tax credit with the IL Department of Revenue, donors will need to select the region in which their designated school or schools are located in.