You choose a gift
A qualifying cash contribution goes to an approved scholarship organization. Optional Fund Desk support is separate.
See how giving works.
A preview of giving in 2027. Animation only—no payment is taken.
READY WHEN YOU ARE
Press play to watch. Pause or replay at any time.
Be here when giving opens.
Get launch updatesA qualifying gift can reduce federal income tax by up to $1,700 a year, subject to tax and program limits. Learn how ECCA works. This preview shows a planned experience with a fictional organization.
CHECK YOUR INCOME ELIGIBILITYNo application or documents needed.
FOR PARENTS & GUARDIANS
Could your child qualify?
Check your household’s income limit. Then see which documents you may need when applications open.
BASED ON YOUR ANSWERS
Documents you may need
when applications open.
You don’t need to send us any documents now.
Why this path & what else to check
The scholarship organization will confirm which documents it accepts and verify eligibility before deciding an award.
We’ll help you get ready for the next step.
Get launch updatesYOUR GUIDE TO THE PROGRAM
How ECCA works.
What it means for you.
Donors help fund scholarships and may claim a tax credit. Families apply for help with eligible K–12 learning costs.
THE SCHOLARSHIP JOURNEY
The organization awards scholarships
Families apply. The scholarship organization verifies eligibility, decides awards and checks qualifying expenses.
More room to learn
Scholarships can support qualifying tutoring, materials and special-needs services.
Where Fund Desk helps
We’re building tools to help donors understand giving and families prepare scholarship paperwork. Scholarship organizations make award decisions.
Partner services in developmentA FEW MINUTES. A CLEARER PICTURE.
Start with what matters to you.
LESSON 1 OF 4
Your gift can reduce your tax.
A qualifying $1,700 gift could reduce eligible federal income tax by $1,700. Married couples filing jointly may qualify for up to $3,400 combined.
You pay the gift up front. This is a nonrefundable credit: how much you can use depends on your tax return. Withholding affects whether you receive a refund or still owe a balance.
Walk through filing, step by step ↗LESSON 2 OF 4
Your child may be closer than you think.
Start with household income: the federal test is no more than 300% of area median income, adjusted for household size. Public-school students can qualify too.
Existing benefit or foster-status documents may simplify proof under proposed rules. You don’t need to receive benefits to explore the income path. The scholarship organization checks the evidence and other program requirements.
Find your household’s planning threshold ↗LESSON 3 OF 4
Learning takes many forms.
Qualifying expenses can include tutoring, books, supplies, equipment and special-needs services, as well as tuition and other covered costs.
The scholarship organization confirms which services and expenses its scholarship can cover. Meeting the income threshold does not guarantee an award or reimbursement for every expense.
Read the program details ↗LESSON 4 OF 4
Start simply. Share only what’s needed.
Check your household’s income threshold, choose an accepted proof route, then prepare the documents your scholarship organization requests.
You do not have to donate to apply. A donation cannot be earmarked for your own child or move an application ahead. You don’t need to send us any documents now. Document sharing is planned for when applications open.
Join the email list ↗1 of 4
Where your money goes
Your scholarship gift
Goes to the approved scholarship organization, which reviews applications and awards scholarships.
The law requires at least 90% of an organization’s income to be spent on scholarships. This is an organization-wide rule, not a promise about each gift.
Your optional Fund Desk support
Helps operate Fund Desk. You can edit or remove it before giving. This extra support does not qualify for the tax credit.
We also plan modest fees paid by scholarship organizations for document preparation and possibly donor acquisition. Terms are not set.
Before live giving, check the organization’s approval for the state and contribution year. The donation example uses fictional funds and does not accept payments.
IRS program overview ↗What we’re building for launch
Planned with scholarship partners; these services are not active in this preview.
- Donation records: the organization’s acknowledgment, with Fund Desk support shown separately.
- Tax-time reminders: an optional reminder to gather your records and file.
- Fund updates: reports on learning supported, subject to partner data.
We also plan to show partner identities, approval listings and available financial reports before live giving.
Ready for tax time? Read the filing guide ↗
The details, when you need them.
When does the program start?
Qualifying contributions begin in 2027. Verify the scholarship organization’s listing and the state’s participation for the year of your gift. Donors may live outside the state the scholarship organization serves.
Who may be eligible for a scholarship?
The statutory test includes public-school enrollment eligibility and prior-calendar-year household income no more than 300% of area median income. Household size matters. A scholarship organization may focus on narrower populations and cannot promise an award to everyone who meets the federal threshold.
Where does the 96% estimate come from?
Treasury and the IRS’s October 2026 proposed-rule analysis estimates 96% for children ages 5–17 in states with advance elections as of July 2026, using its income definition and alternative evidence routes. It is a modeled estimate, not an approval rate or a guarantee for your child.
Read the proposed-rule analysis, page 62842 ↗What are the ways to document eligibility?
Direct household-income evidence is one route. Proposed alternatives include current SNAP, TANF, WIC, Section 8 or SSI evidence; foster-status documentation; and a restricted school-based method for individual tutoring or special-needs services. The school route needs qualifying geography, selection and professional/provider evidence plus audit arrangements—not just a school name. Your scholarship organization must accept the method and documents.
Explore your document path ↗Where does Fund Desk fit?
We’re exploring a service that helps donors understand giving and helps families prepare the documents a scholarship organization requests. Fund Desk is not presented here as an approved scholarship organization. The donation example previews a future service; this site does not accept donations or scholarship applications.
Can I support my own child by donating?
A gift cannot be set aside for a particular student. Applying and giving are separate; no donation improves an application’s priority. The scholarship organization also reviews applicable conflicts and self-dealing restrictions.
READ IT AT THE SOURCE
IRS program overview ↗Section 25F statute ↗October 2026 proposed rules ↗Reviewed October 29, 2026. Proposed methods are labeled as such. Check current rules before donating or applying.
YOUR TAX CREDIT, EXPLAINED
Give in 2027.
Claim when you file.
A qualifying gift in 2027 is generally claimed on your 2027 tax return, filed in 2028. The credit can mean a smaller tax bill or a larger refund, depending on what you’ve already paid.
It’s a tax credit—not an automatic reimbursement.
You pay the gift up front. The credit is nonrefundable: it cannot reduce eligible tax liability below zero. Unused qualifying credit may carry forward for up to five years.
One example, two ways it can show up.
Assume $5,000 in eligible federal tax before a $1,700 credit.
You already paid $5,000$1,700 refundInstead of a $0 balance.
You already paid $3,000$300 still dueInstead of $2,000 due.
Simplified examples exclude other credits, deductions and tax adjustments. Your actual return determines your result.
1
BEFORE YOU GIVE · 2027 ONWARD
Check the organization and your limit.
Confirm the scholarship organization is approved for the relevant state and year. The IRS currently describes limits of $1,700 for an individual and $3,400 for married taxpayers filing jointly. Track gifts across scholarship organizations; the cap is not per organization. A state tax credit for the same gift reduces the federal credit.
2
WHEN YOU GIVE
Keep the right receipt.
Tell the scholarship organization your cash gift is a qualified Section 25F contribution. Keep its acknowledgment, contribution date and amount, scholarship organization identification and required donor number. Save Fund Desk support separately—it does not qualify for this credit.
3
WHEN YOU FILE · GENERALLY 2028 FOR 2027 GIFTS
Claim the scholarship credit.
The IRS overview directs donors to complete Form 8525 with the required scholarship organization and donor number. Use the final instructions for your tax year or give the records to your tax preparer. Tax software should apply the credit and any limits to your federal return. You cannot also claim a federal charitable deduction for the same contribution amount for which this credit is allowed.
4
Check the latest IRS instructions ↗AFTER YOU FILE
See the change in your tax result.
If you already paid more than your reduced tax liability through withholding or estimated payments, the difference can increase your refund. Otherwise, it reduces what remains due. Keep records of any unused credit carried forward.
HI, WE’RE FUND DESK.
Scholarship giving.
Simpler paperwork.
We’re building one place to explore giving, check your child’s income eligibility and prepare scholarship documents.
How Fund Desk helps.
For families: understand the income requirement and gather the documents a scholarship organization needs.
For donors: explore a gift, understand the tax credit and prepare for filing.
Scholarship organizations review applications and decide awards. Fund Desk is being developed by Team 412 to make the steps around that process easier.
What is ECCA?
The new federal scholarship tax credit begins January 1, 2027. Qualifying gifts to approved scholarship organizations in participating states can reduce federal income tax by up to $1,700 a year, or potentially $3,400 for married couples filing jointly.
Learn how ECCA works, including who may qualify and how the credit is claimed.
Program name & official source
The Educational Choice for Children Act (ECCA) bill proposed a scholarship tax credit. Congress enacted the federal credit in 2025 as part of Public Law 119-21. The IRS calls the program the Federal Scholarship Tax Credit (FSTC). An approved scholarship-granting organization is often called an SGO.
Read the IRS overview ↗How we plan to fund the service.
Optional Fund Desk support is separate from scholarship gifts and receives no ECCA credit. We’re also exploring fees paid by scholarship organizations for document preparation and possibly donor acquisition.
Your information.
Eligibility answers stay in your browser. Joining the email list shares your signup details with Fund Desk.
How signup data is handled
Signup details are stored in Fund Desk’s private database through ChatGPT Sites on Cloudflare. Authorized Fund Desk administrators can view the list and export it to Excel.
Email is required; name, interests, school and state are optional. Joining signs you up for launch and program updates. You can opt out by replying to an update.
This signup is for adults. Please don’t include a child’s personal information.
GET READY FOR ECCA
Scholarships,
made simpler.
Starting in 2027, a gift to an approved K–12 scholarship organization could reduce your federal income tax by up to $1,700 a year. The Educational Choice for Children Act (ECCA) bill proposed this idea, now part of federal law. Learn how ECCA works.
We’re building Fund Desk to help parents check eligibility and prepare scholarship paperwork, and help donors understand giving. Join for launch updates and next steps.
EXPLORE THE EXPERIENCE
A LOOK AHEAD
The Fund Desk
we’re building.
Try the giving example and check your household’s income threshold. We’re preparing for launch; this site does not accept donations, applications or documents.
We’re getting ready for the next step. Come with us.
Join the email list