Claim the $1,700 scholarship tax credit.

1. 01

   Donate to CEN SGO on or after January 1, 2027, by card, check or bank transfer, and choose the school your donation supports. CEN SGO must be on your state's list for that year. See which states take part

2. 02

   Keep the written acknowledgment CEN sends you. Like a charitable receipt, it shows the date and amount of your donation, the school you chose and your donor number, and confirms you received nothing in return.

3. 03

   Claim the credit on your 2027 federal return, filed in early 2028. The IRS will publish the form before that filing season. Your tax preparer will need your donor number.

4. 04

   Keep your records for at least three years: the acknowledgment and your bank, card or payroll statement. The acknowledgment also notes that CEN SGO was listed in your state that year.

What you'll receive

CEN sends your acknowledgment automatically as soon as your donation goes through, and keeps a copy in your Donor Portal. It's ready to hand to your tax preparer.

Sample

Donation acknowledgment

Qualified contribution under 26 U.S.C. §25F

$1,700.00

Organization

Christian Education Network Scholarship Granting Organization, Inc.

EIN

41-4373257

Donor

Your name

Date

January 4, 2027

School

The school you chose

Donor number

Your unique number

2

1. 1

   Sent automatically

   As soon as your donation is processed. There's nothing to request.

2. 2

   Your unique donor number

   It links your return to CEN's report, so the IRS can match them without CEN ever needing your Social Security number. (Source: Prop. Reg. §1.25F-4(c))

3. 3

   In your Donor Portal

   Download your acknowledgments and giving history any time, and share them with your tax preparer.

Three dates

1. January 1, 2027Donations start counting for the federal credit.
2. December 31, 2027Last day to donate for your 2027 return.
3. Early 2028Claim the credit when you file your 2027 return.

(Source: P.L. 119-21 §70411(c)) Every date, including state windows

You choose the school, not the student.

A deduction lowers the income you're taxed on, so what it saves depends on your tax bracket. A credit lowers the tax itself, so $1,700 of credit saves $1,700 at any income. And because most households take the standard deduction, a charitable deduction often saves them little or nothing.

One rule: one donation, one tax benefit. If you claim the credit, you can't also deduct that donation. If you want to give more than $1,700, make the extra a separate donation and ask your tax preparer how to treat it. (Source: §25F(e))

• MariaSingle. Owes $9,000 in federal tax.

  Tax owed

  $9,000

  Donates

  $1,700

  Tax after

  $7,300

  Her $1,700 comes back in full, so the donation costs her nothing.
• JamesA teacher who usually gets a refund. Owes $6,000, and $7,500 is withheld from his pay.

  Refund before

  $1,500

  Donates

  $1,700

  Refund after

  $3,200

  A refund doesn't rule you out. The credit simply shows up as a bigger refund.
• RuthRetired. Owes $1,100 in federal tax.

  Donates

  $1,700

  Used this year

  $1,100

  Carried forward

  $600

  Her tax drops to zero, and the other $600 rolls into next year. (Source: §25F(f))
• Dana and LuisMarried, filing jointly. Give $3,400 in two donations, one each.

  Dana donates

  $1,700

  Luis donates

  $1,700

  Credit on the joint return

  $3,400

  Under Treasury's proposed rules each spouse has a $1,700 cap, so two donations in two names earn $3,400. One $3,400 donation from Dana alone would earn $1,700. (Source: §25F(b)(1); Prop. Reg. §1.25F-2)

Married and filing jointly. The law caps the credit at $1,700 “to any taxpayer for any taxable year.” Treasury's proposed rules of October 1, 2026 read that as $1,700 per spouse. A couple filing jointly can claim up to $3,400 on their return, as long as each spouse makes their own donation of up to $1,700. One spouse donating $3,400 earns $1,700. Each spouse donating $1,700 earns $3,400. That means two donations, one in each name, each designated for the federal credit, with two acknowledgments and two donor numbers on the couple's Form 8525. (Source: §25F(b)(1); Prop. Reg. §1.25F-2) If you file separately, each spouse has their own $1,700 cap on their own return. The rules are proposed, not final, but Treasury says taxpayers can rely on them for 2027 donations. We'll update this section if the final rules change it. Married and filing jointly: $3,400

You can still claim the credit.

• The credit is federalWhere you live doesn't matter. Donate to an SGO listed by a state that has joined, and you can claim it. (Source: §25F(a), (c)(1))
• Your donation stays in that stateScholarships go only to students in the state where the SGO is listed. Whether your state joins is your governor's decision, made each year. (Source: §25F(c)(3), (g))

• I usually get a refund. Can I still benefit?

  Yes. The credit reduces the tax you owed for the year. Your refund grows by the same amount.

• Does a donation in December 2026 count?

  Not for the federal credit. It may count for a state credit or a deduction.

• Can I donate stock?

  Not for the credit. Only donations of money qualify: card, check, bank transfer or payroll deduction. Stock can still be an ordinary charitable donation. (Source: §25F(c)(3))

• What percentage of my donation reaches students?

  At least 90% of CEN SGO's income goes to scholarships, by law. We publish our actual ratio each year. (Source: §25F(d)(1)(B))

• Can my business claim the credit?

  No. Only individuals can, US citizens and residents. Corporations and other businesses can't claim it. (Source: §25F(a))

• What form do I file, and what records do I keep?

  Form 8525, Federal Scholarship Tax Credit, which the IRS will publish before the 2028 filing season. You list each organization's donor number on it. Keep your acknowledgment and payment record for three years. (Source: Prop. Reg. §1.25F-2(g))

• Is CEN SGO affiliated with the government?

  No. CEN SGO is a private 501(c)(3). The credit is a federal tax provision. No government money passes through CEN.

• A track record, not a planFive years of running scholarships: $15 million raised, more than 8,700 students helped and 211 member schools in the network.
• The school you chooseYour donation funds scholarships at the K-12 Christian school you pick, one of 211 in CEN's network. You choose it in the donor portal when you donate.
• The paperwork, doneYour acknowledgment is generated automatically, ready to hand your tax professional or load into tax software. The donor portal keeps your giving history and documents in one place.
• Built for Christian schoolsCEN SGO was designed by and for Christian schools, and serves no one else. Its aim is simple: make a Christian education affordable for every family who wants one.

Leave your email and we'll send you the tax information for the credit, written so you can hand it to your preparer.