Frequently Asked Questions

A federal tax credit reduces what you owe in federal taxes; a state tax credit reduces what you owe in state taxes. Depending on where you live, you may be able to take advantage of both. 

Any citizen or eligible resident of one of the 50 U.S. states or Washington D.C., with a federal tax liability can participate in the federal Education Freedom Tax Credit. If you have a state tax liability in Alabama, Missouri, Pennsylvania, Rhode Island, or Virginia, visit our state pages for details specific to your state.

It is ACSI Children’s Tuition Fund’s participation platform for Education Freedom Tax Credit.

You can redirect up to $1,700 per year ($3,400 total if married filing jointly) in federal taxes into a scholarship for Christ-centered education, at no additional cost to you.

Created by the One Big Beautiful Bill Act, signed July 4, 2025, this federal tax credit lets you redirect up to $1,700 in federal tax liabilities ($3,400 total if married filing jointly) to fund scholarships for students in grades K-12, starting in 2027. 

The credit becomes available for contributions made on or after January 1, 2027.

The credit applies to each taxpayer individually, up to $1,700. Married couples filing jointly may claim up to $3,400 if each spouse makes a qualified contribution of $1,700.

State opt-in affects whether students in that state can receive scholarships, it does not affect your ability to contribute. You can redirect your federal taxes regardless of where you live. If your state hasn’t opted in yet for scholarships, you can still make your voice heard, visit the Redirect My Taxes federal page to learn how.

Children’s Tuition Fund currently operates state tax credit programs in Alabama, Missouri, Pennsylvania, Rhode Island, and Virginia.

Yes. Each state program is entirely separate from the federal tax credit, with its own administering office, recipients, deadlines, and contribution caps. CTF can help you navigate both. 

Reach out to your school directly to confirm participation or contact CTF and we can help you find out. 

For more information, visit our state page, select whether you’re a contributor, school, or parent, and choose your state from the dropdown menu to find details specific to you. 

Yes. We recommend consulting your tax advisor to confirm how this credit fits your specific situation.

No, this opportunity is currently limited to individuals.

No. To participate in both, you’ll need to make a separate contribution for each credit. The law doesn’t allow one contribution to count toward both the state and federal credit.

Students eligible to enroll in an eligible elementary or secondary school, whose family’s adjusted gross income is below 300% of their area’s median income, per Housing and Urban Development (HUD) regulations. Governors must choose to participate in the Education Freedom Tax Credit in order for families in the state to be eligible for scholarships. 

We encourage you to reach out to your school and encourage them to participate. Let them know the Children’s Tuition Fund is a trusted SGO with 25+ years of experience serving Christian schools and families. Our team is happy to help. Contact us at CTF_School@acsi.org, and we’ll connect directly with your school.

If you’re ready to register your Christian school with us, go to this link and complete the registration form. If you would like to speak to someone at CTF, please reach out to us at CTF_School@acsi.org. We’ll walk you through every step, so all your questions are answered before you sign on. 

CTF is responsible for most of the program’s marketing and administration for your school. CTF will provide your school with high-quality marketing materials, including scripts for meetings; templates for websites and social media posts, letters, and flyers; and a customized school giving portal. CTF is also responsible for contributor and scholarship administration, including providing contributors with receipts and required tax documentation; ensuring compliance with all state and federal requirements; working with your school on scholarship awards and disbursements; confirming family income eligibility and awarding scholarships to students.  
 
Your school will solicit your constituents to contribute to CTF, with scholarship dollars dedicated to your students. Your school will also work with CTF to review scholarship awards while considering other scholarship rewards, to maximize the amount of scholarship dollars available for your students.

There is no upfront cost to your school. CTF retains a 10% administrative fee from contributions  received on your school’s behalf – permitted by the federal legislation –which covers the marketing, technology, operations, compliance, and processing costs required to keep the program running smoothly. Each fall, CTF is committed to sending your school undesignated funds equal to at least 3.0% of the contributions received on your school’s behalf, to use as you see fit.

The partnership begins right away. You’ll receive a welcome kit and begin working with an operations specialist to onboard your school; including establishing scholarship parameters, setting up your customized web portal, and providing the marketing materials your school needs.

Your relationship for all scholarship granting activities will be with the Children’s Tuition Fund.  While a separate 501(c)(3) organization, CTF is an affiliate entity of ACSI, with a common board of directors and combined mission in supporting Christian education.  ACSI provides certain services to CTF, such as accounting, human resources, and technology support.

ACSI Children’s Tuition Fund (CTF) is a ministry of the Association of Christian Schools International (ACSI) and a national Scholarship Granting Organization (SGO). Its mission is “to advance and resource educational freedom for parents who desire a Christ-centered education for their children.” CTF works with Christian to provide scholarships through tax credit programs.

An SGO is a nonprofit organization that receives contributions and awards scholarships to eligible K-12 students. To be recognized as an SGO for the federal tax credit, an SGO must meet federal requirements and be on the list of the state where students receive scholarships. CTF, a ministry of ACSI, has been an active SGO for more than 25 years.

Yes. CTF is a ministry of ACSI, the largest Christian school organization in the world, and has been an active SGO already awarding scholarships to students for more than 25 years. CTF is ECFA accredited, provides documentation and receipts for every contribution, and works with FACTS for financial verification and scholarship administration.

CTF is built around Christ-centered education and the Christian school community. It is tied to ACSI’s network of Christian schools, has more than 25 years of SGO experience, and takes a school-friendly approach: there is no upfront cost for schools, and CTF handles marketing support, administration, compliance, receipts, and scholarship awards so school teams can focus on students and families.

CTF is a ministry of ACSI, and the ACSI Education Foundation oversees CTF. Temple Weiss is the President of the ACSI Education Foundation & Children’s Tuition Fund. Dr. Larry Taylor is President and CEO of ACSI. The goals and values of ACSI also drive the mission of the Children’s Tuition Fund as an SGO.

CTF has awarded 39,294 student scholarships totaling $95,801,645.71 and has partnered with 713 schools nationwide. CTF has been an active SGO for more than 25 years, and the federal credit beginning in 2027 will expand the missions of CTF and how we can continue the impact for Christian families and schools. These totals reflect the state programs CTF has operated, before the federal credit begins in 2027.

The Education Freedom Tax Credit (EFTC) is a federal tax credit that lets individuals redirect part of the federal taxes they owe to scholarships for K-12 students. It is also called the federal scholarship tax credit and is found in Section 25F of the tax code. Congress passed it as part of the One Big Beautiful Bill Act, signed July 4, 2025, and it begins January 1, 2027. CTF serves as an eligible SGO, a required entity that receives contributions and award scholarships.

Contribute to CTF through our giving platform beginning January 1, 2027, then claim the federal credit on your 2027 return. You can redirect up to $1,700 as an individual or $3,400 if married filing jointly. You can designate a Christian school to support, but not a specific student. CTF provides the documentation and receipts you need for tax purposes. Visit RedirectMyTaxes.org and select “Send Me Reminders” to be notified when contributions open.

General information only. Please consult your tax advisor.

No. You redirect taxes you already owe, so it is a different destination for dollars you would otherwise send to the federal government. The credit is dollar for dollar, which means each dollar you contribute, up to your limit, reduces your federal tax bill dollar for dollar.

General information only. Please consult your tax advisor. 

CTF is preparing to serve contributors, schools, and families nationwide when the credit begins on January 1, 2027. CTF is reviewing the regulations and sharing updates with schools, families, and contributors. As your selected SGO, we have partnered with FACTS Compass for applications and eligibility for contribution processing. CTF provides partner schools with a welcome kit, onboarding with a CTF operations specialist, and a toolkit for their development teams.

First, see if your state has opted-in. If your state has opted in ask whether your child’s Christian school partners with CTF as their selected SGO. For federal credit scholarships, CTF selected FACTS Compass as its scholarship application and eligibility platform. Eligibility is based on household income below 300% of HUD area median income, and your state must have opted in. Scholarships are awarded through participating Christian schools, and your school will guide you through the process on how to give or receive scholarships.

In July 2026, ACSI announced a partnership with FACTS to expand scholarship administration and financial verification for CTF and the ACSI Education Foundation. CTF will utilize FACTS Compass for scholarship applications and eligibility verification, streamlining the EFTC application process for families already using the platform through their school.

In June 2026, ACSI announced a partnership with RedefinED School Advancement, a national firm that helps K-12 schools grow enrollment and strengthen their financial health. RedefinED selected CTF as its partner to help Christian schools build donor development and access state and federal tax credit scholarship. 

“Redirect Your Taxes. Redirect a Future.” is CTF’s national campaign inviting individuals to redirect part of the federal taxes they already owe to scholarships for Christian education, beginning January 1, 2027. It points people to RedirectMyTaxes.org to learn about the Education Freedom Tax Credit, sign up for reminders, and get ready to give. The campaign carries forward the goal of ACSI’s “Every Student. Every State.” effort, launched in 2026 to expand access to Christ-centered education in every state. Christian schools can partner with CTF as their SGO at ChildrensTuitionFund.org, where you can be a part of this historical moment for Christian Education.