Whether you're a taxpayer ready to give, a family seeking a scholarship, a governor considering opting in, or an SGO preparing for 2027 — we have the resources you need.
Starting January 1, 2027, you can receive a dollar-for-dollar federal income tax credit of up to $1,700 for donations to qualified Scholarship Granting Organizations. Your money doesn't reduce your tax bill — it replaces it, dollar for dollar.
Donate to any IRS-approved Scholarship Granting Organization in a state that has opted in to the program. You can give to SGOs in other states, not just your own.
Contribute up to $1,700 per year (or more — only the first $1,700 qualifies for the credit). You can also give through employer payroll deductions, making it automatic and easy.
When you file your federal taxes, claim the dollar-for-dollar credit on your return. $1,700 donated means $1,700 off your federal tax bill — not just a deduction, a full credit.
A tax deduction reduces your taxable income. A tax credit directly reduces how much you owe. With the FSTC, a $1,700 donation results in a $1,700 reduction in your federal tax bill. For many donors, the net cost of giving is effectively zero.
The credit is permanent and uncapped at the federal level. There's no sunset date, no annual reauthorization needed.
Read the Full FAQThe Federal Scholarship Tax Credit makes it possible for more families to access private schools, tutoring, charter schools, and more — by connecting them with scholarship-granting organizations funded by generous donors.
Scholarships are only available through SGOs in states that have opted in. 28 states have already done so — check the map on our homepage to see if yours is included.
The FSTC covers K–12 scholarships. Eligible students can receive funds through approved SGOs in their state for qualified educational expenses.
Individual scholarship-granting organizations set their own eligibility criteria, including income thresholds, geographic limits, and educational priorities. Check with each SGO in your area.
Private Schools
Charter Schools
Tutoring
Online Learning
This process begins in 2027 when the program goes live. Here's what to expect.
Use our interactive state map to see if your state is participating. If not, your elected officials can still file an opt-in — contact them and let them know you support this program.
Once your state opts in, a list of approved SGOs will be available through the IRS. We'll publish a searchable directory here as soon as that list is finalized.
Each SGO has its own application process, eligibility criteria, and scholarship amounts. Contact organizations in your area to learn about their requirements and deadlines.
Scholarships funded by the FSTC take effect in the 2027 school year. Start exploring organizations in your area now so you're ready to apply when the program launches.
The Federal Scholarship Tax Credit offers your state's families a once-in-a-generation opportunity — at no cost to your state budget. Here's everything you need to know about opting in.
The Governor files Form 15714 with the IRS, signaling the state's intent to participate. States can begin filing beginning January 1, 2026.
Alongside the election form, states submit a list of qualified Scholarship Granting Organizations they have approved to operate in the state.
The IRS publishes the approved list, making your state's SGOs eligible to receive federally-creditable donations. Donors in any state can then give to your SGOs.
Donors begin contributing to your state's SGOs with the federal tax credit, and scholarships start flowing to eligible families. States can update their SGO lists annually.
The Federal Scholarship Tax Credit was signed as part of HR1. This is the first-ever federal tax credit for scholarship donations.
States can begin filing IRS Form 15714 and their list of approved SGOs. 28 states have already filed or are in the process of filing.
The IRS is expected to publish final regulations governing the program, providing full clarity on SGO requirements and donor eligibility.
Donors can begin making federally-credited contributions. Scholarships flow to families. States that have not yet opted in can still file at any time.
If your organization provides K–12 scholarships, you may qualify to become a federally-approved SGO — allowing donors to receive the new federal tax credit when they give to you. Here's what you need to know.
To qualify as a Scholarship Granting Organization under the FSTC, your organization must:
Approved SGOs are expected to:
Scholarships must go to eligible K–12 students. Individual SGOs may set their own income or geographic criteria within federal guidelines. Key considerations:
Once approved, donors can contribute to your SGO with the knowledge that their gift qualifies for the federal credit. Practical notes:
Ensure your 501(c)(3) status is current and your IRS filings are up to date. Review your mission statement for alignment with scholarship-only requirements.
Connect with your state's education or revenue department to understand the state-level approval process. States are building their SGO lists now.
The IRS is expected to publish final rules in June 2026. Review the regulations with your legal counsel to ensure your organization fully complies.
Once your state submits its SGO list to the IRS and you're confirmed as approved, begin outreach to donors. Let them know their contributions qualify for the federal credit.
The program goes live. Donors begin contributing with the federal credit. Scholarships flow to students. Your organization is making history.
Get updates as states opt in, IRS regulations are finalized, and the program prepares to launch.