DEMO / PROTOTYPE — USSGO is a placeholder brand for evaluation purposes. No live 501(c)(3) registration or SGO listing exists yet.
Federal Tax Credit for Scholarships · Effective Jan 1, 2027

Give $1,700.
Get it all back at tax time.

USSGO is a Scholarship Granting Organization. Every dollar you contribute funds a K–12 scholarship — and comes back to you as a dollar-for-dollar federal tax credit, not a deduction.

DOLLAR
FOR
DOLLAR
USSGO
Contribution & Credit Estimate
Contribution amount$1,700
Federal tax credit (25F)$1,700
Unused credit, carries forward5 yrs
Net cost to you$0*
$25$1,700 cap
*Credit limited to your federal tax liability for the year. Contributions are not deductible if the credit is claimed.
Contributions facilitated to date (demo data)
$2,000,000
Across covered-state donors · updates live
Teacher leading a classroom discussion
Classrooms, funded by covered-state gifts
Child reading a book
Tutoring & reading support
Student and teacher doing a science experiment
Hands-on, career-track learning
How it works

Four steps, set by statute

The Education Freedom Tax Credit (IRC §25F) runs through a fixed sequence — your state, an approved SGO, your gift, and your return.

01

Your state opts in

A governor or designated state authority elects to become a "covered state" and commits to publishing a list of qualifying SGOs each year.

02

The state lists approved SGOs

Covered states file their SGO list with the IRS by January 1st. USSGO is built to meet the federal requirements for that list.

03

You contribute

Any individual citizen or resident of a covered state can give cash to a listed SGO. There's no minimum, and the credit caps at $1,700 per person per year.

04

You claim the credit

File your federal return and take the credit dollar-for-dollar against tax owed. Anything you can't use this year carries forward for up to five.

$1,700Maximum annual credit per taxpayer, uncapped at the program level
90%+Share of SGO income that must go directly to scholarships
5 yrsCarryforward window for any credit you can't use in one year
77,000Students a single $1B in scholarships could send to a school of choice
Where gifts come from

Contributions, coast to coast

Every donation is tied to a covered state and an approved SGO. Here's an illustrative view of where gifts on this demo are originating right now.

Live demo data — not real donor locations 13 states shown
Recent contributions
    Where the gift goes

    Scholarships cover more than tuition

    SGOs award scholarships for a broad set of qualified K–12 expenses, decided by the SGO's own mission and each family's needs.

    Classroom lecture

    Tuition

    Private or independent school tuition and enrollment fees chosen by the family.

    Child reading a book

    Tutoring

    Academic tutoring and enrichment, including learning-loss recovery support.

    Students collaborating

    Support services

    Specialized services and accommodations for students with disabilities.

    Science experiment in class

    Classroom & training gear

    Supplies, equipment, and uniforms — including career-training programs.