)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
Federal Scholarship Tax Credit (FSTC) for donations to scholarship granting organizations
(Internal Revenue Code Section 25F)
Advance Elections to Participate under Section 25F for 2027
Beginning January 1, 2027, individual taxpayers may be able to claim a Federal Scholarship Tax Credit (FSTC) for certain cash contributions up to $1700 to Scholarship Granting Organizations (SGOs). A state or the District of Columbia (state) must choose to participate in the FSTC and provide a list of SGOs in that state to the IRS before an individual taxpayer can donate to an SGO within that state and claim the FSTC.
Participating states for 2027 (As of April 15, 2026)
The following states have made an advance election to participate under Section 25F for 2027:
| Participating States | |
|---|---|
| Alabama Alaska Arkansas Colorado Florida Georgia Idaho Indiana Iowa Louisiana Mississippi Missouri Montana Nebraska | Nevada New Hampshire North Dakota Ohio Oklahoma South Carolina South Dakota Tennessee Texas Utah Virginia West Virginia Wyoming |