Scholarships

The § 25F scholarship tax credit, in plain English.

ARTF is a national network of retired educators working toward inclusion as a Scholarship Granting Organization (SGO) on the list Texas submits to the IRS under Internal Revenue Code § 25F. ARTF is not currently a listed SGO. Texas has made an advance election under § 25F to participate for 2027 and appears on the IRS list of participating states; that election does not change ARTF's listing status. Nothing on this page constitutes tax advice — please consult your own tax advisor.

How it works

A federal tax credit that funds real schooling for real kids.

Donors give.

Individual taxpayers make cash contributions to a Scholarship Granting Organization (SGO). Under Internal Revenue Code § 25F, effective January 1, 2027, those contributions may qualify for a nonrefundable federal tax credit, subject to statutory caps and program rules.

ARTF stewards.

At least 90% of income to scholarships for eligible students, as § 25F requires. Funds are held and awarded under the statutory framework once ARTF is included on the state's SGO list submitted to the IRS.

Families use it.

Eligible families use awards for approved education expenses — tuition, curriculum, tutoring, and related costs — at participating schools and providers.

Not currently a listed SGO

Beginning January 1, 2027, Internal Revenue Code § 25F allows individual taxpayers to claim a nonrefundable federal tax credit for cash contributions to a Scholarship Granting Organization (SGO). To be eligible, an SGO must be included on the list of SGOs that its state submits to the IRS. Texas has elected to participate for 2027. ARTF is working toward inclusion on that list. ARTF is not currently a listed SGO, and nothing on this site is a guarantee that ARTF will be listed or that any contribution will qualify for the credit. A contribution claimed for the § 25F credit may not also be deducted as a charitable contribution under § 170. Consult your own tax advisor.

For families

Who can apply.

Internal Revenue Code § 25F sets the eligibility baseline in federal law. ARTF will follow those rules and will publish full application criteria once ARTF is included on the state's SGO list submitted to the IRS.

Eligible student, school-age
The student lives in the United States and is eligible to enroll in a public school.
Household income within program limits
Federal law prioritizes households at or below defined income thresholds, with additional priority for students with disabilities.
Approved education expenses
Funds are used for tuition, required fees, curriculum, tutoring, testing, and other qualifying costs at participating schools and providers.
One SGO award at a time
A student may not receive overlapping awards from multiple SGOs for the same period, per program rules.

The § 25F 90% commitment

At least 90% of income to scholarships for eligible students, as § 25F requires.

The remainder covers the operational discipline required to run a compliant program — audits, custody, verification, and family navigation. This ratio is the statutory floor for a Scholarship Granting Organization, not a marketing line.

Frequently asked

Questions we hear most.

Is ARTF a listed SGO today?: No. ARTF is not currently a listed SGO. To be eligible under § 25F, an SGO must be included on the list of SGOs its state submits to the IRS. ARTF is working toward inclusion on that list so that families and donors are ready on day one of the federal program.
How much is a scholarship award?: Award amounts are set by § 25F's framework and by available funding. We will publish exact figures once ARTF is listed and funded.
Can I direct my donation to a specific student?: No. IRS and § 25F rules for Scholarship Granting Organizations prohibit donor-directed awards to specific students. Contributions support scholarships for eligible students generally.
What if inclusion is delayed?: Waitlist submissions carry over. Contributions accepted before ARTF is listed are held under our fiscal policies and applied to the program once eligible.
Where can I read the statute?: Internal Revenue Code § 25F, enacted by the One Big Beautiful Bill Act (P.L. 119-21, July 4, 2025). Consult the statute and your tax advisor for authoritative guidance.

Join the waitlist

Get on the list before the federal program opens.

Families who join now will be notified first when applications open. No fees. No obligation. No entitlement to any specific award.

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