Articles
News and explainers on the federal scholarship credit, and what each change means for donors, families and schools.
Explainer · September 28, 2026
Why a December 2026 donation won't earn the credit
The credit starts with the 2027 tax year. A donation made even a day early doesn't count toward it.
Good stewardship: making the most of the dollars you redirect
Four principles for donors: size your donation to what you owe, plan state and federal donations, choose the school, and plan early.
From CEN · June 15, 2026
Why CEN built an SGO for Christian schools
Schools need a scholarship granting organization to receive the new scholarships. CEN built one only for Evangelical and Catholic schools, on a model it already runs in Ohio.
From CEN · June 15, 2026
How the scholarship credit gives Christian schools room to fully fund their costs
Most Christian schools charge less than it costs to teach a child. Scholarship dollars can close that gap and free up money for teachers.
From CEN · June 14, 2026
30 states have opted in
The IRS list for 2027 now names 30 states. One more has said it will join, and 13 states and DC haven't decided.
News · September 14, 2026
The fairness case for a Christian education tax credit
Families who choose a Christian school pay for public schools through their taxes and then pay tuition too. The credit gives donors a way to ease that double cost.
From CEN · June 15, 2026
Treasury previews its rules
Treasury described the donor number, how organizations check family income, and named the program the Education Freedom Tax Credit.
News · June 10, 2026
What to watch
Coming up
By end of September 2026
Treasury proposed regulations · Expected
Fall 2026
State certification windows open · Expected, state by state
Q4 2026
Pledge campaigns at CEN partner schools · Planned
January 1, 2027
First day a donation earns the federal credit · Fixed
What we'll report next
Treasury's proposed regulations
Treasury and IRS
The IRS form for claiming the credit
Treasury and IRS
CEN SGO listed in each state
State listings
Pledges open
Giving
Applications open at partner schools
Applications
All articles
- September 28, 2026ExplainerWhy a December 2026 donation won't earn the creditThe credit starts with the 2027 tax year. A donation made even a day early doesn't count toward it.
- September 14, 2026News30 states have opted inThe IRS list for 2027 now names 30 states. One more has said it will join, and 13 states and DC haven't decided.
- June 15, 2026From CENThe fairness case for a Christian education tax creditFamilies who choose a Christian school pay for public schools through their taxes and then pay tuition too. The credit gives donors a way to ease that double cost.
- June 15, 2026From CENGood stewardship: making the most of the dollars you redirectFour principles for donors: size your donation to what you owe, plan state and federal donations, choose the school, and plan early.
- June 15, 2026From CENWhy CEN built an SGO for Christian schoolsSchools need a scholarship granting organization to receive the new scholarships. CEN built one only for Evangelical and Catholic schools, on a model it already runs in Ohio.
- June 14, 2026From CENHow the scholarship credit gives Christian schools room to fully fund their costsMost Christian schools charge less than it costs to teach a child. Scholarship dollars can close that gap and free up money for teachers.
- June 10, 2026NewsTreasury previews its rulesTreasury described the donor number, how organizations check family income, and named the program the Education Freedom Tax Credit.
- February 4, 2026NewsOhio joinsGovernor DeWine made Ohio's advance election. Ohio donors can claim a state credit and the federal one, with two separate donations.
- January 1, 2026NewsStates can start filingFrom January 1, 2026, a governor could file Form 15714 to opt the state in for 2027.
- December 12, 2025ExplainerHow states joinRevenue Procedure 2026-6 set the only way a state can opt in for 2027.
- November 2025NewsThe IRS asks for commentsNotice 2025-70 asked the public how the credit should work. Comments closed December 26, 2025.
- July 4, 2025NewsThe credit becomes lawCongress created a federal tax credit for donations that fund K-12 scholarships: up to $1,700 per taxpayer, from January 1, 2027.