Qualified Contributions to a Scholarship Granting Organization Under Section 25F

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form Form 15714 Advance Election to Participate Under Section 25F for 2027	Form	Unchanged	Available
State Portal Screens - FINAL.pdf	Supplementary Document	Uploaded 2026-10-02	Available
SGO Portal - FINAL.pdf	Supplementary Document	Uploaded 2026-10-02	Available
1545-2335_SUPPORTING STATEMENT.docx	Supporting Statement A	Uploaded 2026-10-01	Available
1545-2335 Emergency Justification Memorandum.docx	Supplementary Document	Uploaded 2026-09-30	Available
Rev Proc 2026-6 26 CFR 601.601 Rules and regulations.pdf	Supplementary Document	Uploaded 2026-04-06	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
282638	Annual Report of Contributor Information		New
282636	SGO Giving the Contributors a Written Acknowledgement		New
282635	SGO Drafting Template for Acknowledgement and Unique ID Generation Process		New
282634	SGO Registration		New
282633	State Removal of SGO		New
282632	State Certification		New
282631	State Compiling and Submitting SGO List		New
282630	State Election		New
282627	State Registration		New
278134	Form 15714 Advance Election to Participate Under Section 25F for 2027	Form	Unchanged	Advance Election to Participate Under Section 25F for 2027

ICR Details

OMB Control No: 1545-2335	ICR Reference No: 202609-1545-018
Status: Received in OIRA	Previous ICR Reference No: 202601-1545-014
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Qualified Contributions to a Scholarship Granting Organization Under Section 25F
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 10/02/2026
Date Submitted to OIRA: 10/02/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	6 Months From Approved	09/30/2029
Responses	22,002,210	51
Time Burden (Hours)	8,258,885	37
Cost Burden (Dollars)	0	0

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Abstract: Section 25F of the Internal Revenue Code (IRC) allows for State to voluntarily elect to participate in advance of providing to the Internal Revenue Service (IRS) a list of the scholarship granting organizations (SGOs) that meet the requirements of IRC section 25F(c)(5) and are located in the State. Form 15714 provides an authorized State representative an easy method to elect participation under IRC section 25F. Revenue Procedure 2026-6 provides guidance regarding a procedure for a State to voluntarily elect to participate under IRC section 25F. T.D. 10057 provides rules for State elections to participate under section 25F, including the registration process on the IRS State section 25F portal; rules for information and certifications a State is required to provide for each organization included on the State SGO list; and procedures a State must use in determining whether organizations meet the requirements of section 25F(c)(5). In addition, T.D. 10057 provides procedures for registering SGOs through an IRS electronic SGO portal; reporting, recordkeeping, and third-party disclosure of qualified contributions received by SGOs; and providing timely written acknowledgments to donors.

Emergency Justfication: The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) are requesting, under emergency procedures, an update to OMB Control Number 1545-2335 in connection with implementing section 70411 of the OBBBA enacted 26 U.S.C. 25F, which provides a nonrefundable income tax credit of up to $1,700 per individual filer and up to $3,400 per joint filing of married couples for qualified contributions made in taxable years beginning after 2026. A “qualified contribution” is defined as a charitable contribution of cash to a public charity classified as a “scholarship granting organization” within the meaning of section 25F(c)(5) (SGO) that uses the contribution to fund scholarships for eligible students solely within the covered State in which the SGO is listed pursuant to section 25F(g). A “covered state” is defined as one of the 50 States or the District of Columbia (State), that, for a calendar year, voluntarily elects to participate under § 25 and provides a list that identifies SGOs in the State for the applicable calendar year. Section 25F(g)(1) provides that a State that voluntarily elects to participate under § 25F must provide a list of SGOs that are located in the State by “January 1 of each calendar year (or, with respect to the first calendar year for which this section applies [i.e., 2027], as early as practicable).” Beginning on January 1, 2027, individual taxpayers will be able to make contributions to any SGOs that have been certified by their respective States as part of their State’s election to participate in section 25F. In order to enable the States’ participation, the Treasury Department and the IRS published a temporary rule for a State to make its election and provide its certification of organizations located in the State that are SGOs [RIN 1545-BS17]. The Treasury Department and the IRS have received several comments in response to the IRS Notice 2025-70, Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations. Stakeholders from around the country emphasized that guidance is needed as soon as possible to address the most critical operational questions related to the implementation of section 25F. Specifically, commenters stated that knowing what procedures to implement in their organizations is critical to ensuring SGOs can be established and ready to operate by January 1, 2027. Commenters have stated that potential SGOs need sufficient time to prepare for the commencement of this new tax credit in 2027. Specifically, they need to begin organizing themselves as valid SGOs to solicit and record contributions to be received in early 2027. To respond to this immediate need of States and SGOs, T.D. 10057 provides rules that expand the collections of information under OMB Control Number 1545-2235. The added collections allow for State elections to participate under section 25F, including the registration process on the IRS State section 25F portal; rules for information and certifications a State is required to provide for each organization included on the State SGO list; and procedures a State must use in determining whether organizations meet the requirements of section 25F(c)(5). In addition, T.D. 10057 provides procedures for registering SGOs through an IRS electronic SGO portal; reporting, recordkeeping, and third-party disclosure of qualified contributions received by SGOs; and providing timely written acknowledgments to donors. The IRS needs to release T.D. 10057 as soon as possible for the benefit of all relevant stakeholders.

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Authorizing Statute(s): US Code: 26 USC 25F Name of Law: Qualified elementary and secondary education scholarships
   PL: Pub.L. 119 - 21 70411 Name of Law: One, Big, Beautiful Bill Act (OBBBA)
  

Citations for New Statutory Requirements: PL: Pub.L. 119 - 21 70411 Name of Law: One, Big, Beautiful Bill Act (OBBBA)

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BS17	Final or interim final rulemaking	91 FR 62655	10/02/2026

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 10

table that charts list of burden

IC Title	Form No.	Form Name
Annual Report of Contributor Information
Form 15714 Advance Election to Participate Under Section 25F for 2027	Form 15714	Advance Election to Participate Under Section 25F for 2027
SGO Drafting Template for Acknowledgement and Unique ID Generation Process
SGO Giving the Contributors a Written Acknowledgement
SGO Registration
State Certification
State Compiling and Submitting SGO List
State Election
State Registration
State Removal of SGO

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	22,002,210	51	22,002,159	0	0	0
Annual Time Burden (Hours)	8,258,885	37	8,258,848	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Changes were made to the burden previously approved to update the estimated number of responses based on the Treasury Decision creating regulation. The annual number of responses requested is 22,002,210 (an increase of 22,002,159 from the previously approved 51). The change in estimated responses results in an overall hourly burden increase of 8,258,885 and current burden estimate is 8,258,848 hours as the previously approved was 37 hours. The burden for this collection of information is 22,002,210 responses and 8,258,885 hours of total burden.

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Annual Cost to Federal Government: $15,048

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 10/02/2026

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