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The federal scholarship tax credit (section 25F): what the documents say

For families, donors, schools and scholarship-granting organizations (SGOs). Also called the EFTC (Treasury), FSTC (IRS), ECCA (Congress) or FTCS. Answers are cited to the statute, the temporary and proposed regulations, Rev. Proc. 2026-6, the Treasury–ED FAQ, IRS pages updated through 23 Oct 2026 and state agency pages as of 26 Oct 2026. The desk explains the rules and how to check them. It does not decide whether a child qualifies, work out anyone's credit, or recommend an SGO.

Built by FundDesk, which helps public schools take part in the program. Because of that interest, the desk keeps what the rules say separate from what advocates and critics say, and never recommends whether to participate, apply or donate.

Ask about the federal scholarship tax credit (section 25F)

Every factual sentence is cited to an official document. Pick a question below or type your own.

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