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. 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.

The latest form for Qualified Contributions to a Scholarship Granting Organization Under Section 25F expires 2027-04-30 and is listed under ICR 202609-1545-018.

View the official OMB control history on Reginfo.gov.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
Document	Type
Form Form 15714 Advance Election to Participate Under Section 25F for 2027	Form
State Portal Screens - FINAL.pdf	Supplementary Document
SGO Portal - FINAL.pdf	Supplementary Document
1545-2335_SUPPORTING STATEMENT.docx	Supporting Statement A
1545-2335 Emergency Justification Memorandum.docx	Supplementary Document
Rev Proc 2026-6 26 CFR 601.601 Rules and regulations.pdf	Supplementary 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
Form 15714 Advance Election to Participate Under Section 25F for 2027	Form

All Historical Document Collections

Historical document collections
Reference	Filing	Received	Action
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

OMB Details

Form 15714 Advance Election to Participate Under Section 25F for 2027

Federal Enterprise Architecture: General Government - Taxation Management

Information collection instruments
Form	Name	Electronic access	Type
Form Form 15714	Advance Election to Participate Under Section 25F for 2027	Fillable Fileable Signable	Form

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.