The program
The law, in one paragraph
The Education Freedom Tax Credit gives any individual taxpayer a dollar-for-dollar federal credit of up to $1,700 a year for donations to a scholarship granting organization on their state's list. The SGO awards scholarships to K-12 students from households within 300% of area median income and pays the school. It's charity, so it carries none of the conditions a government tuition program does. (Source: 26 U.S.C. §25F) The full explainer
The program
What CEN does. What your school does.
| CEN SGO | Your school |
|---|---|
| Registers as an SGO in your state and stays on the state's list | Signs the partner agreement |
| Holds donations in the separate accounts the law requires | Confirms each scholarship student's enrollment |
| Issues every donor's acknowledgment and donor number | Shares the campaign with parents, alumni and church partners |
| Verifies every family's income | Reports student changes: withdrawals, transfers, grade changes |
| Awards scholarships under the federal priority rules | Applies each award to the family's tuition account |
| Pays your school directly, on schedule | Names one contact for CEN |
| Files state and federal reports, and completes the annual audit | |
| Provides the marketing kit, family communications and portal training |
The program
What happens when
| Step | When |
|---|---|
| Your school registers with CEN SGO | Now |
| CEN completes state certification in your state | Now that Treasury's rules are out, as your state opens certification. State lists are due February 15, 2027 |
| Your parents and alumni pledge donations | Q4 2026, through your school's campaign |
| Donations begin | January 1, 2027 |
| Application window opens for your families | Set with CEN, after donations begin |
| First awards and payments | On the schedule agreed with CEN |
As of October 1, 2026.
The program
What it costs your school
$0
Fees, setup costs or subscriptions for your school
- How CEN is paid for
- From the up to 10% of donations the law lets an SGO keep for administration. At least 90% goes to scholarships. (Source: §25F(d)(1)(B))
- What your school puts in
- Time. Sharing the campaign with parents, alumni and church partners, and confirming enrollment.
The platform
Everything a school needs, with none of the lift
- Marketing kitCo-branded explainers, social posts, chapel and assembly scripts, a parent FAQ. Ready to send.
- A branded giving pageYour school's own link. Every donation made through it is tagged to your school's fund.
- Family communicationsDeadline reminders, decision letters and renewal nudges, sent on your schedule with your sign-off.
- Configurable tuition toolsFee customization and per-student eligibility tracking.
- Enterprise-grade securityStudent, family and financial records encrypted and access-controlled.
- Onboarding and in-portal helpA full walkthrough at the start, and an assistant in the portal whenever your team needs it.
The platform
What your team uses every day
Your fund at a glance, the first thing your team sees when they sign in. The dashboard shows your available balance for the school year, what's already committed to students and what's been paid out, plus total disbursements across every year and the number of payments on record. A breakdown shows each fund's gross donations, the fee and the net, for this year or all time. Switch to Metrics for the trends behind the numbers, and search the whole portal from the bar at the top.
The CEN SGO platform
A walk through the portal your team will use: applicants, awards, your fund and the marketing kit.
Growing your fund
Your parent body is your warmest donor list
Everyone close to your school can redirect up to $1,700 of federal tax to your scholarship fund, at no net cost to them if they owe that much federal tax.
Up to
$1,700
in credit each, every year
Who can donate
- Parents
- Grandparents
- Alumni
- Church partners
What CEN gives you
- A campaign calendarWhen to ask, from pledges in the fall to January 1 and beyond.
- Email templatesReady to send in your school's name.
- A giving link in your nameEvery donation through it goes to your school's fund.
- Deadline remindersSent before each date, so no one misses the year.
Growing your fund
Where the federal credit fits
01Charity, not a government program
Donors make a voluntary donation to CEN SGO, and CEN awards the scholarships. No federal conditions attach to your curriculum, mission or beliefs.
02It runs alongside your state program
State programs such as Ohio's EdChoice and Pennsylvania's OSTC continue. Families and donors can take part in both. Ohio schools: donors make separate donations to the state program and the federal program, because they cannot claim a federal and state tax credit on the same funds. Ohio: two credits
03Built for stewardship
Families and communities decide where the tax they already owe does its work.
What participating schools say
Literally, we would have had to hire at least two extra employees just to do everything CEN does.
Help
Questions heads of school ask
What does this change for our school?
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.
How do schools qualify?
K-12 Christian schools in a state that has joined the program. Full criteria
What's the time commitment?
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.
How long until we're up and running?
Most schools onboard in a few weeks. You'll get a working timeline on the walkthrough.
How do our parents give?
Through your school's branded giving page, from January 1, 2027. They can pledge before then.
More answers on the FAQ page, from certification to reporting.
All school questionsGet started
Enroll your school
Sign your school up online, on your own schedule. Prefer to talk first? A 30-minute walkthrough of the credit, the portal and your school's timeline.