Accountability
How we handle every gift.
The Nehemiah Foundation, Inc. is a 501(c)(3) public charity, EIN 62-1281778. Here is how we keep gifts separate, who makes decisions, and how you can check on us.
- Tax-credit gifts go into a separate scholarship account for each state where we’re approved, and are used only for scholarships for students in that state. Tax-credit gifts begin January 1, 2027.
- Tax-deductible Homeschool Fund gifts are tracked separately. They fund scholarships under our policy and the work of running the Fund.
- Genesis Fund gifts are tracked separately and used only for the Genesis Fund.
- Designation is set when you give. We never re-label a tax-deductible gift as a tax-credit gift, or the reverse.
- No earmarking. Gifts can’t be directed to a particular student or family.
Our commitments
Our board adopted SGO Policies on October 2, 2026. Under those policies:
- At least 90% of tax-credit income goes to scholarships
- We award scholarships to at least 10 students each year
- Tax-credit donors receive acknowledgment letters by January 31 of the following year
- An independent financial and program audit is done every year
- We certify to the IRS each year and share that certification with each state that lists us
- Families choose their own providers, and no award depends on buying from any business connected to our board
These policies follow the federal rules as currently proposed, and we’ll update them when the rules are final.
Our board
| Name | Role |
|---|---|
| J. Thomas Purifoy Jr. | President and Treasurer |
| Benjamin C. Crist | Secretary |
| Ian I. Kern | Director |
Two directors serve on the Scholarship Committee, which reviews every application under our published scholarship policies.
Conflicts of interest
- Directors, officers and committee members follow a written conflict-of-interest policy. They disclose any financial interest, step out of the discussion and don’t vote on it.
- Any payment to a business connected to a director or officer must be approved in advance by the other directors, in writing, and at no more than fair market value.
- Directors, officers, Scholarship Committee members, large donors and their families can’t receive scholarships.
Verify us
IRS status: 501(c)(3) public charity (deductibility code PC). Check it at the IRS Tax Exempt Organization Search using EIN 62-1281778.
States where we’re registered: Where we serve
Not affiliated with the IRS or the U.S. Treasury. This is general information, not tax or legal advice. Privacy · Download our W-9