Education Freedom Tax Credit learning library
Start with the program overview, check family eligibility, or review how donors claim the credit. School and scholarship granting organization (SGO) guides cover partnerships, applications and payments.
Sources checked October 19, 2026 · Editorial policy review pending
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New to the program? Start with the overview.
SGO operators, advocates, policymakers
Helping more donors use the Education Freedom Tax Credit
See how SGOs can explain donation steps, simplify donor paperwork and build trust. Treasury’s participation projections are estimates, not promised results.
11 min read
Read the guideParents, congregations, school communities
The Education Freedom Tax Credit: a community guide
A practical introduction to the federal scholarship tax credit for parent groups, schools and community organizations, including the steps and limits donors should understand.
9 min read
Read the guidePublic-school families, advocates, SGO founders
How EFTC scholarships can support public-school students
Public-school students may receive scholarships for eligible education expenses. Understand the student tests, SGO choices and proposed tutoring safe harbor.
13 min read
Read the guideTaxpayers, families, private schools, nonprofit leaders
What is the Education Freedom Tax Credit?
Learn how the federal scholarship donation credit works, who may benefit, and how state participation and evolving guidance shape the 2027 launch.
13 min read
Read the guideTax pros and taxpayers searching IRS terms
Understanding the Federal Scholarship Tax Credit
Understand the IRS’s name for §25F, its nonrefundable credit, carryforward, qualifying gifts and recordkeeping rules.
10 min read
Read the guideNewcomers: parents, donors, educators, advocates
What is ECCA? The legislative background of the scholarship tax credit
Understand the legislative background of §25F and the roles of donors, families, schools, scholarship organizations and participating states.
11 min read
Read the guideProspective donors, tax pros
How donors claim the $1,700 scholarship tax credit
Explore qualifying cash gifts, tax-liability limits, carryforwards and worked examples, including proposed rules for spouses and state tax credits.
17 min read
Read the guideK-12 parents and guardians
EFTC scholarship eligibility: a guide for families
Learn the student, household-income and residence tests, proposed verification options and application steps. Eligibility does not guarantee funding.
18 min read
Read the guideGovernors, legislators, advocates, journalists
What state participation means for local scholarships
Understand how state elections affect scholarship access and donor choices, with an illustrative funding calculation and the limits of that example.
6 min read
Read the guideHomeschool, microschool and hybrid families
EFTC for homeschool and microschool families
Understand the state-law school test, SGO policies and pending guidance affecting homeschool, microschool, hybrid and learning-pod families.
10 min read
Read the guideAnyone confused by the different names
EFTC, FSTC, ECCA and §25F: understanding the names
Learn how Education Freedom Tax Credit, Federal Scholarship Tax Credit, ECCA and §25F relate, and which term to use when researching guidance.
8 min read
Read the guideDonors, families, SGOs, state officials
EFTC timeline: key dates for the 2027 launch
Follow the dated roadmap for rulemaking, state elections, qualifying gifts, SGO reporting and the first donor filing season.
10 min read
Read the guideLeaders of private, faith-based and independent schools
Preparing private and faith-based schools for EFTC
Prepare for SGO partnerships, family applications and scholarship payments while keeping school and SGO responsibilities distinct.
10 min read
Read the guideFamilies, donors, school-choice advocates
SGO scholarships, ESAs and vouchers compared
Compare funding, administration, eligibility and expense rules across three education-support models, including coordination limits.
6 min read
Read the guideFamilies, donors, nonprofit operators
Which education expenses can EFTC scholarships cover?
Explore the statutory expense categories, school-related conditions, proposed payment methods and questions still awaiting Treasury guidance.
15 min read
Read the guideGet clear on your school’s SGO plan.
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Updates on state participation and federal guidance
Follow state participation and federal guidance with practical context for your school community.
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Educational information only. Consult current official guidance and a qualified adviser for your circumstances.