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Federal forms, ICRs, and supporting documents

OMB control number

Qualified Contributions to a Scholarship Granting Organization Under Section 25F

OMB 1545-2335 · TREAS/IRS.

OMB 1545-2335

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.

The latest form for Qualified Contributions to a Scholarship Granting Organization Under Section 25F expires 2029-09-30 and is listed under ICR 202601-1545-014.

View the official OMB control history on Reginfo.gov.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form Form 15714 Advance Election to Participate Under Section 25F for 2027Form
State Portal Screens - FINAL.pdfSupplementary Document
SGO Portal - FINAL.pdfSupplementary Document
1545-2335_SUPPORTING STATEMENT.docxSupporting Statement A
1545-2335 Emergency Justification Memorandum.docxSupplementary Document
Rev Proc 2026-6 26 CFR 601.601 Rules and regulations.pdfSupplementary Document
Annual Report of Contributor Information Information collection
SGO Giving the Contributors a Written Acknowledgement Information collection
SGO Drafting Template for Acknowledgement and Unique ID Generation Process Information collection
SGO Registration Information collection
State Removal of SGO Information collection
State Certification Information collection
State Compiling and Submitting SGO List Information collection
State Election Information collection
State Registration Information collection
Form 15714 Advance Election to Participate Under Section 25F for 2027 Form

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202609-1545-018 Revision of a currently approved collection 2026-10-02
202601-1545-014 Extension without change of a currently approved collection 2026-05-29
202511-1545-012 New collection (Request for a new OMB Control Number) 2025-11-25 Approved without change