Frequently asked questions.

A federal tax credit created in 2025 under Section 25F of the tax code. Starting in 2027, individuals can give to a Scholarship Granting Organization (SGO) and take a dollar-for-dollar credit against their federal income tax, up to $1,700 per person. Read the full explanation

No. A private citizen gives to a private charity, and the charity gives scholarships to private families. No federal agency collects the money, chooses students or sets curriculum. The tax code simply lowers what the donor owes. The Supreme Court recognized this distinction in Arizona Christian School Tuition Organization v. Winn (2011).

No. The money is yours. You give it to a private Christian charity, and the tax code lowers what you owe by the same amount. It never passes through a government account.

A credit. A deduction lowers the income you’re taxed on; a credit lowers the tax itself. Any part of a gift above the credit limit may be deductible under the usual rules. How a tax credit works

Yes. A refund means you had more withheld than you owed. The credit lowers what you owe, so your refund can grow by the amount of the credit.

Up to $1,700 per person each year. A married couple filing jointly can claim up to $3,400 if each spouse gives. The credit can’t exceed the tax you owe, and unused credit carries forward up to five years. If you also receive a state tax credit for the same gift, it’s subtracted before the $1,700 limit applies.

Gifts made on or after January 1, 2027 count. You’ll receive an acknowledgment letter by January 31 and claim the credit on IRS Form 8525 with your return. You can pledge now.

No. Only gifts made on or after January 1, 2027 count toward the credit. A tax-deductible gift to the Homeschool Fund this year still helps. Give to the Homeschool Fund

Yes. You can give from any state. Your gift funds homeschool scholarships in the states where we’re approved to serve. Where we serve

Not yet. To receive tax-credit gifts, a charity must be listed by a participating state as a Scholarship Granting Organization (SGO), and states are setting up their lists now. The Nehemiah Foundation, which runs the Homeschool Fund, has applied in several states and is preparing to apply in as many more as it can. We’ll update Where we serve as each approval comes in. Tax-credit giving opens once we’re approved in at least one state.

No. Gifts can’t be designated for a particular student or family. Our Scholarship Committee awards scholarships by published rules.

Yes. A tax-deductible gift to the Homeschool Fund can fund scholarships under our scholarship policy, and it also supports the work of running the Fund. You can give one today. Give to the Homeschool Fund

No. The Genesis Fund is a separate program of the Foundation that supports Christian scientists. Gifts to it are tax-deductible, not tax-credit gifts.

Students in kindergarten through 12th grade who live in a state where we’re approved to serve, are homeschooled in a way their state recognizes, have household income at or below 300% of area median income, and whose parent affirms the Nicene Creed and is a member of a local church. For families

It depends on how your state’s law treats homeschooling. Federal rules follow state law, and Treasury guidance is still coming. We support homeschooling as each state defines it, and we’ll tell you what applies in your state.

Scholarships funded by the tax credit can only go to students in participating states. Gifts outside the tax credit may be able to help families elsewhere under our own scholarship policy. Pre-register and we’ll keep you posted.

The academic costs of homeschooling: curriculum and books, online classes, tutorials and co-op classes, umbrella school fees, tutoring, testing, coursework supplies and special-needs services. Not enrichment activities such as music lessons or sports, and not computers or other technology for now. Families choose their own curriculum and providers. This is our plan based on Treasury’s guidance so far, and it may change when final guidance arrives. See the full list

Documents are kept in access-restricted storage, reviewed by a person on our Scholarship Committee, and used only to decide eligibility. Privacy policy

Our board will set award amounts in 2027, based on how much is given for each state and how many families apply. Returning students and their siblings come first. We’ll publish amounts before applications open. How amounts will be set

Tell your families and donors about the Fund. Our Spread the word page has copy-ready text for bulletins, emails and social media, and a printable flyer is coming.

No. Only individuals can claim the credit. A church or business can give a tax-deductible gift to the Homeschool Fund.

No. Tax-credit gifts can’t be earmarked for particular students or groups.