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Federal Scholarship Tax Credit (FSTC) for Donations to Scholarship Granting Organizations (Section 70411)

Illinois — state programup to $1700
Beginning Jan. 1, 2027, individual taxpayers may claim a nonrefundable federal tax credit for cash contributions of up to $1,700 to qualifying Scholarship Granting Organizations (SGOs) that award scholarships for elementary and secondary educational expenses. Excess credits may be carried forward up to 5 years.

Program details

Type
tax-credit
Amount
up to $1700
Eligibility
Individual taxpayers making cash contributions to qualifying SGOs in states that have elected to participate in the FSTC program and provided a list of qualifying SGOs to the IRS by Jan. 1 of the applicable calendar year.
Status
upcoming
Administrator
IRS / Treasury
Source: Illinois — state program. Confirm current terms with the administering agency before applying.

Find out whether your facility qualifies