Sec. 25F — federal scholarship tax credit
Give a scholarship. Keep the receipt.
Starting in 2027, a gift you designate to a scholarship granting organization on a participating State's list may qualify for the federal §25F tax credit — and your receipts are kept in your account.
For students & familiesApplying for a scholarship? That's a different door — no donations, no tax forms.
See if your family qualifies
For students & familiesApplying for a scholarship? That's a different door — no donations, no tax forms.
See if your family qualifies
About The SGO Company
The records behind scholarship granting.
The SGO Company runs the platform behind MyChurchSGO and MySchoolSGO: gifts, receipts, applications and awards for scholarship granting organizations, kept in one place.
- Receipts issued by the SGO, kept in each donor's account
- Applications that save as you go
- Reporting an SGO can stand behind
26 U.S.C. §25F
$1,700
The most the federal credit can be, per taxpayer, per year
2027
The first year: the credit applies to qualified contributions made on or after January 1, 2027
K–12
The grades scholarships can cover
Free
To apply for a scholarship
The credit is nonrefundable, so it cannot exceed the federal income tax you owe. It is reduced by any State tax credit for the same gift, and it counts only for gifts to an SGO listed by a participating State.
How the credit worksHow the credit works
Three steps from gift to credit.
- 1Giveto a scholarship granting organization you choose
- 2Receiptissued by the SGO, kept in your account
- 3Claimthe credit on your federal return
The credit is up to $1,700 per taxpayer per year, for cash gifts you designate, when you give, as qualified contributions to an SGO listed by a participating State. It is nonrefundable, so it cannot exceed the federal income tax you owe, and it is reduced by any State tax credit for the same gift. Giving more is allowed: the $1,700 limit applies to the credit, not the gift. This is general information, not tax advice.
Read the §25F FAQ
For students & families
Scholarships for K-12 students.
Plain-language eligibility, applications that save as you go, and decisions from your local scholarship organization. Applying costs nothing.
- Grades:
- K–12
- Cost to apply:
- Free
- Decided by:
- your local scholarship granting organization
Learning Center
Learn how the credit works.
Overview: Federal K-12 Scholarship Tax Credit Program
The federal scholarship tax credit gives individual donors a nonrefundable federal income tax credit of up to $1,700 a year for qualified contributions to scholarship granting organizations listed by participating States, which fund scholarships for eligible K-12 students.
Why States Should Opt-In to the Federal Scholarship Tax Credit: A Gateway to Educational Empowerment
How opting in lets a State’s families receive scholarships funded by gifts that earn a federal tax credit, without spending State tax dollars on the credit.
For SGO operators
Receipts, records, and reporting your organization can stand behind.
The SGO Company keeps the §25F paperwork in order, so your team can spend its time awarding scholarships.