Frequently Asked Questions

General

Up to $1,700 per taxpayer per year, and it reduces the federal tax you owe dollar for dollar. (Source: §25F(b)(1))
A credit. A deduction lowers the income you're taxed on, so $1,700 might save you around $400. A credit lowers the tax bill itself, so $1,700 saves $1,700.
Yes. A refund means you overpaid during the year, not that you owed nothing. The credit lowers what you owed, so your refund grows by the same amount.
Donations on or after January 1, 2027 qualify. You claim the credit on your 2027 return, filed in early 2028. Donations made in 2026 don't qualify for the federal credit.
Yes. You can designate any CEN partner school. You can't earmark a named student, including your own child. CEN makes every award. (Source: §25F(d)(1)(E))
Through CEN SGO once your child's school is a partner and its application window opens. Until then, recommend your school and we'll tell you when.

Donors

Up to $1,700 per taxpayer per year, applied dollar for dollar against the federal income tax you owe. (Source: §25F(b)(1))
A credit. It lowers your tax bill by the amount you gave, not just your taxable income. See the table above.
The credit can take your federal tax to zero but not below. If you owe less than $1,700, the unused part carries forward for up to five years. (Source: §25F(f))
Yes. The credit reduces the tax you owed for the year. Your refund grows by the same amount.
Yes, by adjusting your Form W-4 after you've made your donation. Talk to your preparer first.
Per taxpayer. For a couple filing jointly, the careful reading is one $1,700 credit per return. Treasury hasn't ruled. Plan on $1,700 until it does.
No. The credit is claimed separately from the standard-deduction choice.
No. Only individuals can, US citizens and residents. Corporations and other businesses can't claim it. (Source: §25F(a))
No. If you claim the credit, you can't also deduct that same donation. Give anything above $1,700 as a separate donation, and ask your tax preparer how to treat it. (Source: §25F(e))
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution. Ohio donors, see Ohio: two credits. (Source: §25F(b)(2))
Yes. The credit is federal. You can donate to CEN SGO and claim it from any state. Your donation will fund a scholarship in a state where CEN has partner schools.
From January 1, 2027. Donations through December 31, 2027 count for your 2027 return.
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))
You can designate their school. You can't direct a donation to a named student, including your own child or grandchild. CEN makes every award. (Source: §25F(d)(1)(E))
No nationwide cap. Every eligible taxpayer can claim up to $1,700.
No. The credit is for individuals. (Source: §25F(a))
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))
The donor number is a unique ID on your acknowledgment that the IRS uses to match your donation to your return. You never give CEN your SSN. (Source: Treasury guidance preview, June 2026)
The IRS will publish the form before the 2028 filing season. Keep your acknowledgment and payment record for three years.
Not for the federal credit. It may count for a state credit or a deduction.
You can designate your child's school, but you can't direct a donation to your own child. CEN makes every award. (Source: §25F(d)(1)(E))
Under current law, credits like this one can offset both regular tax and AMT. Treasury hasn't issued specific guidance. High-income donors should ask their preparer.
CEN awards to eligible families at that school first. If donations exceed need, we'll contact you about redirecting the balance to a school in the same state.
Yes, monthly or annual, through the donor portal.
Each state page shows our status: Listed, Applied or Preparing. Treasury publishes the official lists. States
No. CEN SGO is a private 501(c)(3). The credit is a federal tax provision. No government money passes through CEN.

Families

Yes. Household income for the year before you apply must be at or below 300% of your area's median income. The checker shows the figure for your county. (Source: §25F(c)(2))
The calendar year before the application. A 2027 application uses 2026 income. (Source: §25F(c)(2)(A))
Your most recent federal return, or W-2s or paystubs for every earner, or proof of participation in a needs-based program. We'll confirm before you upload.
Often, yes. The federal scholarship is a separate program, so a family can have both. Treasury expects states to stop two awards paying for the same cost, so together they can't cover more than the cost. Your state page has the details for where you live. (Source: Treasury guidance preview, June 2026)
Ask your child's school whether it partners with CEN SGO. If it doesn't yet, recommend it and we'll reach out.
Recommend your school and we'll reach out. Donors in your state can still give and claim the credit.
After January 1, 2027, on a schedule set by each school. Sign up above and we'll tell you when yours opens.
No. It's excluded from your income under federal law. (Source: §139K)
It depends on your school's fund and the number of eligible families. Your school and CEN set award amounts each cycle.
Only costs from January 1, 2027 onward can be covered, so spring 2027 at the earliest, and only once your school's window has opened.
Not yet. Recommend the school and we'll email you when it joins.
Yes to donating. You can choose your child's school, but you can't direct a donation to your own child. The law bars earmarking a donation for a named student, and CEN makes every award. (Source: §25F(d)(1)(E))

Schools

It adds a scholarship pool funded by donors who get their donation back as a federal credit. Schools with most students on state vouchers see the biggest shift, because it creates room above the voucher floor for teacher pay, intervention services and a sustainable budget.
No. The federal credit stands on its own. Most schools run both.
K-12 Christian schools in a state that has joined the program. Full criteria
CEN handles it. Each state certifies SGOs after Treasury's rules are published. Your school's part is the partner agreement.
Enrollment confirmation for each scholarship student and any changes during the year. Everything else is CEN's.
With a script we provide in onboarding and materials your families will see. Your team never has to walk a parent through tax mechanics.
More donations mean more families can enroll. We'll talk through planning on your walkthrough, with examples from schools that have done it.
Enrolling online takes a few steps, or start with a 30-minute walkthrough if you'd like one. After that, CEN runs the family-facing communications with your sign-off.
Nothing to participating schools.
Most schools onboard in a few weeks. You'll get a working timeline on the walkthrough.
Yes.
Through your school's branded giving page, from January 1, 2027. They can pledge before then.

Ohio donors

Yes. Governor DeWine made the advance election on February 4, 2026.
For the state program, CEN SGO is certified by the Ohio Attorney General.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds.
Nothing about that donation. Add a second donation to the federal program from January 1, 2027.
Yes, up to the cost of tuition.
Not yet confirmed. The Attorney General's Charitable Law Section runs the state program and is the likely office. We'll update when Ohio announces.

States

Alabama

Yes. Opted in January 16, 2026 (Executive Order 742). Families here can get scholarships when the program starts on January 1, 2027.
Governor Kay Ivey opted Alabama in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.

Alaska

Yes. Families here can get scholarships when the program starts on January 1, 2027.
Governor Mike Dunleavy opted Alaska in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

Arkansas

Yes. Opted in January 16, 2026. Families here can get scholarships when the program starts on January 1, 2027.
Governor Sarah Huckabee Sanders opted Arkansas in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

Colorado

Yes. Opted in December 5, 2025. Families here can get scholarships when the program starts on January 1, 2027.
Governor Jared Polis opted Colorado in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

Florida

Yes. Opted in January 28, 2026. Families here can get scholarships when the program starts on January 1, 2027.
Governor Ron DeSantis opted Florida in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

Georgia

Yes. Opted in January 20, 2026 (Governor's election). Families here can get scholarships when the program starts on January 1, 2027.
Governor Brian Kemp opted Georgia in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
Students attending K-12 public, private, or religious schools qualify if their household income is at or below 300% of the area median gross income. Foster children automatically qualify for eligibility.
Federal law requires that 90% of contributions to SGOs are spent strictly on student scholarships.

Idaho

Yes. Opted in January 20, 2026. Families here can get scholarships when the program starts on January 1, 2027.
Governor Brad Little opted Idaho in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

Indiana

Yes. Opted in January 22, 2026. Families here can get scholarships when the program starts on January 1, 2027.
Governor Mike Braun opted Indiana in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
Eligible students must be enrolled in K-12 public, private, or religious schools, and their household income cannot exceed 300% of the area median gross income. Foster children meet the income requirement without verification.
SGOs are required to spend 90% of the contributions they receive on student scholarships.

Iowa

Yes. Opted in January 5, 2026 (Governor's election). Families here can get scholarships when the program starts on January 1, 2027.
Governor Kim Reynolds opted Iowa in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.

Kansas

Yes. Opted in April 9, 2026 (By legislative override). Families here can get scholarships when the program starts on January 1, 2027.
Governor Laura Kelly vetoed the opt-in, and the legislature overrode the veto.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
Federal scholarships are available to support students in K-12 public, private, and religious schools whose household income does not exceed 300% of the area median gross income. Foster children are eligible without separate income verification. Kansas scholarships are available to K-12 students whose household income does not exceed 250% of the federal poverty line and who are either enrolling in kindergarten for the first time or, in the previous year, were enrolled in public school or received an SGO scholarship.
SGOs are required to spend at least 90% of the contributions they receive on scholarships for eligible students.

Kentucky

Yes. Opted in March 17, 2026 (By legislative override). Families here can get scholarships when the program starts on January 1, 2027.
Governor Andy Beshear vetoed the opt-in, and the legislature overrode the veto.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

Louisiana

Yes. Opted in December 17, 2025. Families here can get scholarships when the program starts on January 1, 2027.
Governor Jeff Landry opted Louisiana in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
Federal scholarships are available to K-12 students whose household income does not exceed 300% of the area median gross income. Foster children qualify automatically without separate income verification. Louisiana scholarships are available to K-12 students whose household income does not exceed 250% of the federal poverty line and who are either enrolling in kindergarten for the first time or, in the previous year, were enrolled in public school or received an SGO scholarship.
The program covers standard K-12 expenses, including tuition, school fees, books, and supplies. It also covers supplementary services such as academic tutoring and special needs therapy.
Yes, SGOs can operate across state lines. However, a multistate SGO must be officially authorized to do business in Louisiana and must maintain a separate, Louisiana-specific segregated account to track local contributions.

Mississippi

Yes. Opted in January 19, 2026. Families here can get scholarships when the program starts on January 1, 2027.
Governor Tate Reeves opted Mississippi in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

Missouri

Yes. Families here can get scholarships when the program starts on January 1, 2027.
Governor Mike Kehoe opted Missouri in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
K-12 students in public, private, and religious schools who come from households earning up to 300% of the area median gross income. Foster children automatically meet this income requirement.
Federal law requires that 90% of all SGO donations be spent on student scholarships.

Montana

Yes. Opted in January 21, 2026. Families here can get scholarships when the program starts on January 1, 2027.
Governor Greg Gianforte opted Montana in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
Under the federal framework, scholarships support K-12 students whose household income does not exceed 300% of the area median gross income. SGOs are responsible for verifying family size and household income, but foster children automatically satisfy this requirement without needing separate verification.
Scholarships can be used for qualified K-12 education expenses. This includes tuition, school fees, textbooks, school uniforms, and transportation, as well as supplementary services like academic tutoring and special needs support.
Scholarship granting organizations are required to spend at least 90% of all contributions on scholarships and are subject to strict U.S. Department of the Treasury regulations to ensure compliance.

Nebraska

Yes. Opted in September 29, 2025 (Executive Order 25-14, first state to commit). Families here can get scholarships when the program starts on January 1, 2027.
Governor Jim Pillen opted Nebraska in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
No. Nebraska doesn't run a scholarship tax credit for individuals, so there's one credit to claim: the federal one.
Scholarships can be used at public, private, or religious K-12 schools. Additionally, schools operated by a federally recognized Tribe or tribal organization qualify.
SGOs must operate as certified 501(c)(3) public charities, distribute scholarships to at least 10 students who do not all attend the same school, and spend at least 90% of the donations they receive on student scholarships.
SGOs will provide each donor with a receipt featuring a unique donor number generated through an IRS-approved method. Taxpayers will report this number on their federal return, allowing the IRS to verify the credit without requiring you to share your Social Security Number with the SGO.

Nevada

Yes. Opted in January 23, 2026 (Governor's election). Families here can get scholarships when the program starts on January 1, 2027.
Governor Joe Lombardo opted Nevada in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.

New Hampshire

Yes. Opted in January 29, 2026. Families here can get scholarships when the program starts on January 1, 2027.
Governor Kelly Ayotte opted New Hampshire in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

North Carolina

Yes. Opted in June 3, 2026 (By legislative override). Families here can get scholarships when the program starts on January 1, 2027.
Governor Josh Stein vetoed the opt-in, and the legislature overrode the veto.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

North Dakota

Yes. Opted in January 26, 2026 (Governor's commitment). Families here can get scholarships when the program starts on January 1, 2027.
Governor Kelly Armstrong opted North Dakota in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
No. North Dakota doesn't run a scholarship tax credit for individuals, so there's one credit to claim: the federal one.
Eligible students must be enrolled in a public, private, or religious K-12 school. The family’s household income cannot exceed 300% of the area median gross income. Foster children meet this income requirement automatically.
Beginning on January 1, 2027, you can donate to CEN's SGO.

Oklahoma

Yes. Opted in April 20, 2026 (By statute). Families here can get scholarships when the program starts on January 1, 2027.
Governor Kevin Stitt opted Oklahoma in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

South Carolina

Yes. Families here can get scholarships when the program starts on January 1, 2027.
Governor Henry McMaster opted South Carolina in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

South Dakota

Yes. Opted in November 14, 2025. Families here can get scholarships when the program starts on January 1, 2027.
Governor Larry Rhoden opted South Dakota in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
No. South Dakota doesn't run a scholarship tax credit for individuals, so there's one credit to claim: the federal one.
Scholarship granting organizations must follow a federal prioritization model. When awarding scholarships, organizations must consider prior-year recipients first, followed by siblings of current recipients, before opening the application pool to new families.
To keep the process simple but secure, organizations can verify household income using standard documents like paystubs, tax returns, W-2 forms, or documentation showing participation in needs-based federal or state programs.
Yes. SGOs must hold qualified contributions in separate, segregated accounts and are required to obtain annual financial and programmatic audits conducted by qualified, independent third parties to verify compliance.

Tennessee

Yes. Opted in May 5, 2026 (Public Chapter 720, by statute). Families here can get scholarships when the program starts on January 1, 2027.
Governor Bill Lee opted Tennessee in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
No. Tennessee doesn't run a scholarship tax credit for individuals, so there's one credit to claim: the federal one.

Texas

Yes. Opted in December 10, 2025 (Governor's election). Families here can get scholarships when the program starts on January 1, 2027.
Governor Greg Abbott opted Texas in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
No. Texas doesn't run a scholarship tax credit for individuals, so there's one credit to claim: the federal one.

Utah

Yes. Opted in January 27, 2026 (Governor's election, no bill). Families here can get scholarships when the program starts on January 1, 2027.
Governor Spencer Cox opted Utah in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

Virginia

Yes. Opted in January 1, 2026 (First state to opt in, under the prior governor. Renewed annually). Families here can get scholarships when the program starts on January 1, 2027.
The opt-in was made by the previous governor, Glenn Youngkin. Governor Abigail Spanberger took office after it.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
K-12 students in public, private, or religious schools whose household income is 300% or less of the area median gross income. Foster children receive automatic income qualification.
Federal law requires that 90% of contributions to SGOs must be spent directly on scholarships.

West Virginia

Yes. Families here can get scholarships when the program starts on January 1, 2027.
Governor Patrick Morrisey opted West Virginia in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.
No. West Virginia doesn't run a scholarship tax credit for individuals, so there's one credit to claim: the federal one.
Students qualify if their household income does not exceed 300% of the area median gross income. Foster children qualify automatically without needing separate income verification.
The SGO must be a 501(c)(3) public charity and must appear on West Virginia’s state-submitted SGO list. The SGO must award scholarships to at least ten students who do not all attend the same school, and must spend at least 90% of its income on scholarships.
The SGO will issue you a receipt with a unique donor number. This unique number is used on your federal return to match your credit claim with the SGO’s reported contributions, protecting your private information by avoiding the use of Social Security Numbers.

Wyoming

Yes. Families here can get scholarships when the program starts on January 1, 2027.
Governor Mark Gordon opted Wyoming in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
January 1, 2027. Donations made on or after that date count toward the credit.

Learn guides

How it works, in three steps

From January 1, 2027. Donations made during 2027 count on the 2027 return you file in spring 2028. December 31, 2027 is the last day for that year.
No. You choose the school. The law bars earmarking a donation for a named student, so CEN picks the students. (Source: §25F(d)(1)(E))
No. The credit is federal, so you can donate from any state. The scholarships go to students in a state where CEN is listed. (Source: §25F(c)(3), (g))
Yes. The credit is based on the total you donate in the year, up to $1,700.

The Education Freedom Tax Credit, explained

A dollar-for-dollar federal income tax credit of up to $1,700 per taxpayer per year for cash donations to a scholarship granting organization (SGO). Donations from January 1, 2027 qualify. You claim the credit on your 2027 return.
Yes. The Education Freedom Tax Credit is Treasury's name, adopted in June 2026. The Federal Scholarship Tax Credit (FSTC) is the IRS's name, and the one on IRS forms and pages. The Educational Choice for Children Act (ECCA) was the bill's name in Congress. They all mean the same credit.
Donations from January 1, 2027 qualify. Donations before January 1, 2027 earn no federal credit. You claim the credit on your 2027 return.
Donors in any state can donate and claim the credit. Scholarships reach students in joined states, from households at or below 300% of their area's median income. That threshold covers most working families.
No. Any individual who's a US citizen or resident and owes federal income tax can use the credit, up to $1,700. (Source: §25F(a), (b)(1))
The statute has no national cap on the program. Each taxpayer's limit is $1,700 a year.
No. CEN SGO is a 501(c)(3) public charity. An SGO is a nonprofit that takes in donations and turns them into K-12 scholarships. It must be on a list its state submits to Treasury.

How donors claim the credit

Up to $1,700 per taxpayer per year, against federal income tax, dollar for dollar. $1,700 as a credit saves $1,700. As a deduction at 24%, about $408.
The cap is $1,700 per taxpayer. Treasury hasn't ruled on whether a joint return gets one cap or two. Until it does, plan on $1,700. (Source: §25F(b)(1))
Donate to a qualifying SGO on or after January 1, 2027. You claim the credit on your 2027 return.
Yes, for the 2027 return. The federal credit counts donations made during the tax year. Unlike some state credits, it doesn't let you donate in the new year and count it for the old one.
Treasury hasn't said. Neither is clearly a cash contribution by you. For the credit, donate from your own bank account or card and ask your tax professional about the rest.
The credit is for individuals. The statute has no rule passing a business's donation through to its owners. Donate personally. (Source: §25F(a))
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution. Two credits, two donations (Source: §25F(b)(2))
Yes. The credit is federal: you can claim it in any state, as long as the SGO is on a joined state's list. If your state hasn't joined, you can still donate to CEN SGO and claim the credit.
No. The credit works whether you itemize or not.

The credit cap: $1,700 per taxpayer

Yes. The cap is $1,700 per taxpayer per taxable year. It's in the statute, not pending. (Source: §25F(b)(1))
Yes. It's a ceiling on the credit, not on how much you can give. Only $1,700 comes back as credit. Give anything above that as a separate donation, and ask your tax preparer how to treat it.
Unused credit is added to next year's credit and used before it. The oldest credit is used first. Nothing carries beyond the fifth year after the year of the donation, and nothing carries back. (Source: §25F(f))
No. The credit for a year's donations is capped at $1,700. Only credit you couldn't use because your tax was too low carries forward. (Source: §25F(b)(1), (f))
Treasury hasn't ruled, and the statute doesn't mention joint returns. Until Treasury rules, plan on $1,700 per return, and hold any second $1,700 donation.
Not under the statute. The law sets a flat $1,700 and doesn't index it. Only Congress can change it. (Source: §25F(b)(1))
Yes. Each spouse filing a separate return is a taxpayer with their own cap. Separate filing often costs more in other ways, so ask your preparer before choosing it. (Source: §25F(b)(1))
Through your 2032 return, the fifth year after 2027. Anything still unused after that expires. (Source: §25F(f)(2))

Tax credit vs tax deduction

Yes. The credit works whether you itemize or not. Donate $1,700 to CEN SGO in 2027 and your federal tax falls by $1,700, as long as you owe at least that much.
Give anything above $1,700 as a separate donation, and ask your preparer how to treat it. You can't claim a credit and a deduction on the same donation. From 2026, non-itemizers can deduct up to $1,000 of cash donations ($2,000 joint). (Source: §25F(e))
Yes, against state tax. See Two credits, two donations.
No. A credit comes off your tax after it's worked out. Your income, adjusted gross income and taxable income stay the same. That's the difference from a deduction.
The credit takes your federal income tax to zero, and the rest carries forward up to five years, oldest first. (Source: §25F(f))
No. Only cash earns the credit. You can still donate stock to CEN SGO as an ordinary charitable donation, deductible if you itemize. (Source: §25F(c)(3))

I get a refund. Does this help me?

No. It means you overpaid by $3,000.
Line 22 on your 2025 Form 1040 is a good guide. It's your income tax after credits like the child tax credit. Line 24 adds other taxes, like self-employment tax, that this credit can't reduce.
No. It's non-refundable. It carries forward up to five years instead. (Source: §25F(f))
Probably a smaller one. The credit is the same $1,700. Lowering your withholding moves it into your paychecks during 2027, so less comes back in spring 2028. Get the credit in your paycheck
Only if you owe federal income tax before refundable credits. Non-refundable credits like this one reduce that tax first. Refundable credits like the EITC are then paid in full. So the credit can still grow your refund, by as much income tax as it wipes out. If your income tax is already zero, it carries forward. (Source: §25F(f), §26(a))
No. It only reduces federal income tax, regular tax and alternative minimum tax. Self-employment, Social Security and Medicare taxes aren't affected. (Source: §25F(f)(1), §26(a))

Get the credit in your paycheck

Yes. The IRS's own W-4 instructions say you can include other credits you're eligible for in Step 3.
Donate first. The W-4 should reflect a credit you'll actually have. Make your donation to CEN SGO and keep the acknowledgment.
Payroll divides the Step 3 amount by every pay period in the year, not the ones left. A mid-year change moves only part of the credit into your pay. The rest comes back when you file.
Reduce withholding by no more than the credit, or you'll owe at filing. If your income changes mid-year, revisit the W-4. Talk to your preparer or payroll department first.
Your W-4 should reflect a credit you'll actually have. One careful way is to enter what you've donated so far and update the form later in the year. Another is to enter the full-year total once you're sure you'll finish. If you stop donating, file a new W-4.
On one W-4 only, usually the higher-paying job's. Putting it on both would cut withholding twice for one credit.
No. The federal W-4 only sets federal withholding, and the federal credit doesn't reduce state tax.

Two credits, two donations: state and federal

Yes, with separate donations. Different donations, different receipts, different returns. The federal credit and each state credit have their own rules, so talk to your tax preparer about both.
The federal credit is up to $1,700, dollar for dollar, the same in every state, with a five-year carryforward. State credits vary in size, percentage and limits. Each state page says what applies.
For the Ohio credit, yes, up to the unextended filing deadline. For the federal credit, no. It counts donations made during the tax year. (Source: Ohio R.C. 5747.73(B))
Nothing in the federal law ends or changes a state credit. Each state sets its own program, and only its own legislature can change it. The federal credit sits alongside state credits. The one link is that you can't claim a federal and state tax credit on the same donation, which is why you make two separate donations. (Source: §25F(b)(2))
Yes, CEN does in Ohio. The two programs are kept apart, with separate donations and separate receipts.
Not much. With no state credit, there's only one credit to claim. Donate up to $1,700 to CEN SGO's federal program and claim it on your federal return. (Source: §25F(b)(1))
The order doesn't matter for the federal rule. The timing does. The federal donation has to be made during the tax year. A state that allows spring donations for the year before gives you more room on that one. (Source: §25F(a), Ohio R.C. 5747.73(B))

Ways to fund a Christian education

A family can receive a federal scholarship and take part in a state program where one exists. The same expense can't be paid twice, and a state may count the federal scholarship when sizing its own award. Your state page has the specifics.
Yes. A family can receive a federal scholarship and use a 529 for remaining costs. From 2026, a 529 can pay up to $20,000 a year of K-12 costs. Don't claim a cost the scholarship already covered.
No. It's funded by private donations, not the state.
No. A scholarship from an SGO for qualified K-12 costs isn't income to the family. (Source: §139K)
Yes, in different ways. The 529 pays that child's costs. The CEN donation goes into the school's scholarship fund, and CEN chooses the students. The donor can't direct it to the grandchild. (Source: §25F(d)(1)(E))
Yes, if your state has opted in to the federal credit and lists CEN, and your household income is within the limit. The federal scholarship doesn't depend on any state program. (Source: §25F(c)(1), (c)(2))

Talking to your tax professional

Send them this page. The one-pager gives the rule and the citation for each point.
Yes. Ask them to contact us.
Yes. Under the system Treasury previewed, you report the donor number on your return and the IRS matches it to CEN's report. (Source: Treasury guidance preview, June 9, 2026)
Not the dollars that take the credit. Anything above $1,700 is an ordinary charitable donation, which they can treat as usual. (Source: §25F(e))
Not directly. It's a federal credit against federal tax. If you also claim a state scholarship credit, tell your preparer, because you can't claim a federal and state tax credit on the same donation. (Source: §25F(b)(2))
The IRS expects to publish it before the 2028 filing season. Until it's out, software can't add the credit. We'll email donors when it's published.

Your receipt and the donor number

Both: one per donation, and a year-end summary.
Sign in to the donor portal, or email us.
Yes. State donations get their own receipt. Ohio requires a copy with your state return.
Treasury's planned system uses a unique donor number instead, so SGOs don't hold more sensitive data than they need. (Source: Treasury guidance preview, June 9, 2026)
It matches the number on your return to the donations CEN reports under the same number, much as it matches a W-2. (Source: Treasury guidance preview, June 9, 2026)
Email us before you file. It's much easier to fix before the IRS matches your return.
At least three years after you file. If you carry credit forward, keep them until three years after you file the return that uses the last of it.

Who qualifies for a scholarship

K-12 students who could enroll in a public school, in households at or below 300% of their area's median income for the year before they apply, in a state that has joined. For a CEN scholarship, the student also attends a CEN partner school. (Source: §25F(c)(2))
Yes. 300% of area median gross income for your county and household size. The eligibility checker shows your figure. (Source: §25F(c)(2)(A))
The calendar year before you apply. A 2027 application uses 2026 income. (Source: §25F(c)(2)(A))
No. The law measures the calendar year before the application date. If you apply early the next year, that year becomes the measured one. Ask us about timing.
It can. Treasury expects to let SGOs accept recent proof of a needs-based program whose income limit is at or below the scholarship's. The final list of programs isn't out yet. (Source: Treasury guidance preview, June 2026)
No law says so, but CEN scholarships are paid to CEN partner schools. Your child doesn't need to be enrolled yet to apply.
Only where state law treats a home school as a school, and only if the SGO funds it. CEN funds partner schools. Check your state page. (Source: Treasury guidance preview, June 2026)
Yes. The law has SGOs check household income every year. Returning students get priority, and CEN sends renewal reminders. (Source: §25F(d)(1)(F))
No scholarships can be awarded there until it does. States opt in year by year. See where your state stands and sign up for updates.
Read How to apply. It covers the steps, the documents and the timeline.

What the scholarship pays for

The law allows uniforms when the school requires or provides them. CEN applies scholarships to tuition and fees, so plan to buy uniforms yourself. (Source: §530(b)(3)(A))
Academic tutoring is on the law's list. CEN applies scholarships to tuition and fees, so ask us before you count on it for tutoring. (Source: §530(b)(3)(A))
The law allows computers and internet access used by the student and family during the school years. CEN applies scholarships to tuition and fees, so plan to pay for technology yourself. (Source: §530(b)(3)(A))
Allowed by law when the school requires or provides it, such as at a boarding school. CEN applies scholarships to tuition and fees, so ask us first. (Source: §530(b)(3)(A))
The law lists special needs services for a student with special needs, and Treasury plans more guidance on that part of the list. At partner schools, CEN applies scholarships to tuition and fees. (Source: §530(b)(3)(A); Treasury guidance preview, June 2026)
They're not on the Coverdell list the scholarship law uses. You may see them listed for 529 plans, which follow different rules. (Source: §530(b)(3)(A))
No, not for federal income tax, when it pays for costs on the list. (Source: §139K)
The school. It's credited to your tuition account.
Federal law doesn't bar it. Two awards can't pay for the same cost, and state and school rules may count the CEN award. (Source: Treasury guidance preview, June 2026)
Tell your school and CEN right away. CEN pays partner schools only, so the answer depends on where your child moves.

How to apply

Yes. One household account covers every child. Add each one with their grade and school.
Yes. Both parents can sign in.
Not yet. Recommend the school and we'll email you when it joins.
The prior calendar year is what the law measures. Tell us anyway and we'll explain your options. (Source: §25F(c)(2)(A))
Yes, applications can come before enrollment. Your school confirms enrollment before payment.
Tell us, and we'll tell you what to send instead.
The law puts returning students and their brothers and sisters first. Apply within your school's window so you're considered. (Source: §25F(d)(1)(D))
Your school may have its own aid, and more awards may follow if more donations come in. You can apply again next year.
It depends on your school's fund and how many eligible students apply.
We ask for the least we need and explain how we store and delete it in How we protect your information.

For grandparents: supporting a grandchild's school

Not automatically. Your donation goes to the school's fund. Your grandchild can apply like any family, and CEN makes the award. (Source: §25F(d)(1)(E))
Yes. The credit tops out at $1,700 per taxpayer. Give anything above that as a separate donation, since one donation can't take both the credit and a deduction, and ask your tax preparer how to treat it. (Source: §25F(b)(1), (e))
It's unclear. The credit is for cash donations, and Treasury hasn't said whether a qualified charitable distribution counts. Ask your preparer before you plan on it. (Source: §25F(c)(3))
Not for this credit. Only cash donations qualify. (Source: §25F(c)(3))
Donations made on or after January 1, 2027. (Source: P.L. 119-21)
Yes. The donor portal lets you set up recurring donations. Your credit for the year still tops out at $1,700. (Source: §25F(b)(1))
No. What matters is that your grandchild's school is in a state that has joined and lists CEN SGO. (Source: §25F(a); §25F(c)(3))
It can be, if you'll owe tax in the next five years. Unused credit carries forward, oldest first, and expires after five years. (Source: §25F(f))
A written acknowledgment with your donor number. Keep it for your return. (Source: Treasury guidance preview, June 2026)

What is a scholarship granting organization?

A school teaches students and sets tuition. An SGO raises donations, checks family income, awards scholarships and pays schools. Your school stays in charge of admissions, teaching and tuition. The SGO handles the tax credit side.
Not for its own students alone. An SGO must fund 10 or more students who don't all attend the same school. It also has to keep separate accounts, verify income, report and be on the state's list. A school could set up a separate charity to do all that, but it would carry every rule itself. That's the work CEN does for partner schools at no cost. (Source: §25F(d)(1)(A))
So donations that earn a dollar-for-dollar credit mostly reach students. The rule caps what an SGO can spend on running itself at 10% of its income. (Source: §25F(d)(1)(B))
The state checks each SGO before it goes on the list and certifies that list to the IRS each year. The IRS enforces the rules. Treasury's preview adds annual reports and an annual financial and programmatic audit given to each state that lists the SGO. (Source: §25F(g); §25F(h); Notice 2025-70; Treasury guidance preview, June 2026)
No. A voucher is state money. An SGO scholarship comes from private donations, and no government money passes through CEN SGO.
No. A donor can choose a school. CEN decides which eligible students receive scholarships, under the law's priority order. (Source: §25F(d)(1)(E))
Donations made after that don't earn the credit. Treasury expects donors who gave while the SGO was listed to keep their credit, unless they knew about or caused the problem. (Source: Notice 2025-70)
Yes, if each state lists it. Donations raised through one state's list fund students in that state only, so the SGO tracks and matches them state by state. (Source: §25F(c)(3); Notice 2025-70)
CEN has run scholarships under Ohio's state credit since 2021. The federal program sits alongside it. See Running your state program alongside the federal one.
Enroll your school online. Prefer to talk first? Book a 30-minute walkthrough with Rick Thiebout, CEN's School Partnership Director. Registering your school has the steps.

Which schools qualify

Federal law doesn't require it. What counts is whether your state treats you as a K-12 school. A state program you also run may have its own rules. (Source: §530(b)(3)(B))
Yes, if it operates as a K-12 school under state law and meets CEN's partner standard. CEN also helps plant new Christian schools, so talk to us early.
Catholic schools are welcome. Each school has its own giving page and fund, so each one registers and signs on. A diocese can start the conversation for several schools on one walkthrough.
Scholarships can only be awarded where the state has joined and listed CEN SGO. You can register before then so you're ready. (Source: §25F(c)(3); §25F(g))
No. The federal law sets rules for SGOs and for the costs a scholarship can pay. It doesn't set conditions on your curriculum, mission or beliefs.
Yes. Scholarships just can't pay for pre-K. (Source: §530(b)(3)(B))
Nothing. CEN SGO doesn't charge schools a fee.

Registering your school with CEN SGO

Most schools finish within a few weeks. You'll get a working timeline on the walkthrough.
Nothing. No sign-up fee and no subscription. CEN SGO runs on the up to 10% of income the law allows for administration. (Source: §25F(d)(1)(B))
The partner agreement sets out how either side can end it. Ask for a copy on your walkthrough and read it with your counsel before you sign.
Donors donate to CEN SGO and choose your school. CEN sends their acknowledgments and reports to the IRS. You see donations to your fund in the portal, and donor names where donors agree to share them.
Yes. Scholarships can be awarded once your state has joined and listed CEN SGO. (Source: §25F(g))
Yes. The federal credit runs alongside state programs.
Confirm enrollment, report student changes, apply awards and share the campaign. CEN runs the family-facing communications with your sign-off.

What CEN does and what your school does

Tell your CEN contact as soon as you notice. A quick fix keeps CEN's reports and the family's account right. Scholarships can only pay qualified costs for eligible students, so a fix can mean adjusting a payment. (Source: §25F(d)(1)(C))
CEN. It reports donations under donor numbers, files the SGO's returns and answers IRS and state questions. Your school doesn't file anything with the IRS for this program.
For donors who choose your school and agree to share their names, yes.
No. Families send them to CEN. You see each applicant's status and award in the portal.
A 30-minute walkthrough to start. After that, mostly enrollment confirmations and campaign emails. Schools report saving 4 to 6 weeks per enrollment cycle after their first full year.
CEN. Your team can point families to CEN, and the kit includes a parent FAQ.
Point them to CEN. CEN sends every acknowledgment, and donors can pull their tax documents from the donor portal.

Running a donor campaign at your school

They can pledge now. Donations only count from January 1, 2027. (Source: P.L. 119-21)
A church can donate, but only individuals can claim the credit. Ask members to donate as individuals. (Source: §25F(a))
In the portal. It shows pledges and donations tagged to your fund in real time.
No. A donor can choose your school, not a student. CEN makes every award. (Source: §25F(d)(1)(E))
December 31, 2027. The credit counts donations made during the tax year. (Source: §25F(a))
They use what they can this year and carry the rest forward up to five years. Point them to the credit calculator. (Source: §25F(f))
Yes, if you keep the approved sentence and avoid the words on the list. The kit versions are ready to send.

How scholarships are awarded and paid

No. CEN makes every award. You give CEN your tuition and fees, and the portal applies your discounts and fee settings.
Donations designated to your school fund students at your school. Within that, the federal order comes first: last year's recipients, then their brothers and sisters. After that, talk to CEN about the order. (Source: §25F(d)(1)(D))
On the schedule in your partner agreement, after you confirm enrollment. CEN walks you through the dates when you set your application window.
The law allows more, such as books and required uniforms. At CEN partner schools, scholarships are applied to tuition and fees. (Source: §530(b)(3)(A))
The law measures the calendar year before the application, and CEN checks again each year. (Source: §25F(c)(2)(A); §25F(d)(1)(F))
Yes. CEN sends decision letters, with your sign-off, and families see the award on their statement.
It stays scholarship money. Donations raised through a state's list fund eligible students in that state only, and at least 90% of CEN's income goes to scholarships. (Source: §25F(c)(3); §25F(d)(1)(B))

Running your state program alongside the federal one

Federal law doesn't reduce it. Your state's rules decide whether it counts other aid when it sizes a voucher or ESA. (Source: Treasury guidance preview, June 2026)
No, one. Ask your CEN contact how it fits with any state program you already run with CEN.
No. Donors cannot claim a federal and state tax credit on the same funds, so each credit needs its own donation. (Source: §25F(b)(2))
Yes, as long as the two don't pay for the same cost. (Source: Treasury guidance preview, June 2026)
No. The federal credit stands on its own.
Ohio's credit counts donations made by the prior year's filing due date. The federal credit counts only donations made during the year. (Source: Ohio R.C. 5747.73(B); §25F(a))

The compliance calendar

An outside auditor reviews CEN's financials every fiscal year, and the audited statements are available on request. Treasury's preview adds an annual financial and programmatic audit given to each state that lists CEN. (Source: Treasury guidance preview, June 2026)
Yes, on request.
We update this page and email partner schools.
Tell families when to apply, confirm enrollment before each payment, credit awards to accounts and report student changes. CEN does the rest.
Donations to CEN for that state wouldn't earn the credit that year. That's why CEN confirms its listing before each year starts. (Source: §25F(c)(5)(D))
On the Compliance page, each year.

Contacting CEN

Most messages get a reply within one business day. If it's urgent, email info@censgo.org and we'll send it to the right person.
Name the school or state in your message and we'll pass it to the person who covers that area.
Both. We explain how the program and the credit work. Your CPA gives the tax advice. Ask for our one-page CPA packet in your message.
Yes. Say you'd like a demo and we'll send a scheduling link. For schools, the 30‑minute walkthrough covers onboarding, compliance and how families take part.
January 1, 2027. CEN SGO is already onboarding schools and donors so you're ready on day one.
CEN SGO is a project of the Center for Christian Virtue. Learn more about our leadership team on our About page.