Adjust these numbers to match your school. The estimate updates as you type.
Estimates assume $1,700 per participating donor under 26 U.S.C. §25F.
The math is just multiplication: 0 people × $1,700. What feels unreal is that donors get the full amount back as a federal tax credit, dollar for dollar. That part is written directly into the tax code with no expiration date and no national cap.
The real catches are procedural: your state must participate, donations must flow through an approved scholarship organization, and donors need enough tax liability. Handling that machinery is why the Foundation exists.
26 U.S.C. §25F (the credit and cap) · IRS program page (states, start date)
On purpose. We would rather set expectations low and exceed them. A realistic strong first year is closer to 10 to 20 percent participation; reaching 50 percent would be remarkable.
Treat this as a planning gauge, not a forecast: a place to start the conversation, not a number to count on. We would always rather under-promise and over-deliver.
Your part is sharing materials we have already written; most schools spend a few hours total. Against that, the figure is $0 per year, recurring, and by law renewing students get priority, so a community that starts strong tends to stay funded.
ED & Treasury fact sheet · §25F(d)(1)(D) (renewal priority)
Into scholarships, by legal requirement: at least 90 cents of every dollar. Administration is capped at 10 percent, the IRS plans to require independent annual audits, and we will publish our numbers.
§25F(d)(1)(B) (the 90 percent rule) · IRS Notice 2025-70 (oversight)
Donations earn the credit starting January 1, 2027 in participating states; 27 have signed up and more are announcing. The groundwork (informing your community, simple sign-up) happens in 2026. Waiting until January costs most of a year.
IRS program page (live state list) · IRS release, June 2026