Articles
News and explainers on the federal scholarship credit, and what each change means for donors, families and schools.
News · October 1, 2026
Treasury publishes its proposed rules
Couples filing jointly can claim up to $3,400. A state credit no longer eats into the federal one. Donors get a donor number and Form 8525. States have until February 15, 2027 to list their organizations.
What Treasury's rules mean for Christian schools and their SGO
The 90% test, the 85% safe harbor, audits, who can't receive a scholarship, and how the money moves. What the proposed rules ask of CEN SGO, and what they leave to your school.
Explainer · October 1, 2026
Aaron Baer on the Education Freedom Tax Credit rules
CCV's president calls the new federal rules “an incredible blessing that returns power to parents”: 90% of SGO revenue to scholarships, up to $1,700 per donor, and access for households up to 300% of area median income.
From CEN · October 1, 2026
“Stop Settling, Expect More”: CEN's national campaign starts today
A national commercial airing from October 1 through the end of the year introduces families to CEN SGO and the Education Freedom Tax Credit.
From CEN · October 1, 2026
Married and filing jointly: $3,400
Treasury's proposed rules treat each spouse as a taxpayer with a $1,700 cap. A couple can claim up to $3,400 on a joint return, if each spouse makes their own donation.
Explainer · October 1, 2026
The 2027 calendar: January 1, February 15 and the dates after
Treasury's rules set the dates everyone was waiting for. States list their organizations by February 15, 2027. Donors get acknowledgments by January 31, 2028. Comments on the rules close December 1.
Explainer · October 1, 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.
Explainer · September 28, 2026
What to watch
Coming up
Q4 2026
Pledge campaigns at CEN partner schools · Planned
December 1, 2026
Comments on the proposed regulations due · Fixed
December 15, 2026
Public hearing on the proposed regulations · Fixed
January 1, 2027
First day a donation earns the federal credit · Fixed
What we'll report next
The IRS SGO portal opens
Treasury and IRS
Form 8525 and its instructions
Treasury and IRS
CEN SGO listed in each state
State listings
Applications open at partner schools
Applications
All articles
- October 1, 2026NewsTreasury publishes its proposed rulesCouples filing jointly can claim up to $3,400. A state credit no longer eats into the federal one. Donors get a donor number and Form 8525. States have until February 15, 2027 to list their organizations.
- October 1, 2026ExplainerMarried and filing jointly: $3,400Treasury's proposed rules treat each spouse as a taxpayer with a $1,700 cap. A couple can claim up to $3,400 on a joint return, if each spouse makes their own donation.
- October 1, 2026ExplainerThe 2027 calendar: January 1, February 15 and the dates afterTreasury's rules set the dates everyone was waiting for. States list their organizations by February 15, 2027. Donors get acknowledgments by January 31, 2028. Comments on the rules close December 1.
- October 1, 2026ExplainerWhat Treasury's rules mean for Christian schools and their SGOThe 90% test, the 85% safe harbor, audits, who can't receive a scholarship, and how the money moves. What the proposed rules ask of CEN SGO, and what they leave to your school.
- October 1, 2026From CENAaron Baer on the Education Freedom Tax Credit rulesCCV's president calls the new federal rules “an incredible blessing that returns power to parents”: 90% of SGO revenue to scholarships, up to $1,700 per donor, and access for households up to 300% of area median income.
- October 1, 2026From CEN“Stop Settling, Expect More”: CEN's national campaign starts todayA national commercial airing from October 1 through the end of the year introduces families to CEN SGO and the Education Freedom Tax Credit.
- 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.
