The federal Education Freedom Tax Credit allows private donors to fund scholarships for eligible K–12 students — at no cost to donors, schools, or families. If your state has opted in, your child may be able to attend the Christian school you've chosen with scholarship support.
Two things to check: your state must have opted in, and your household income must be at or below 300% of your county's Area Median Income. Both tools are below — roughly 96% of children nationally meet the income threshold (per Treasury proposed regs, 91 FR 62818).
North Carolina has officially opted into the EFTC program. Donors receive a federal tax credit and North Carolina students can receive scholarships through Accord Kids. Applications open January 1, 2027.
Remember: You can donate from any state and receive the federal tax credit. State opt-in only determines whether families in that state can receive scholarship funds. Urge your governor to opt in →
Your household income must be at or below 300% of your county's Area Median Income for your children to qualify for EFTC scholarships. Enter your county below or hover the map to find your limit. Roughly 96% of American children qualify (per Treasury proposed regs).
Visit the full eligibility map for detailed income limit data by county →
Common questions from parents and families about how the EFTC scholarship program works.
The Education Freedom Tax Credit (EFTC) is a federal program established by the Working Families Tax Cuts Act (2025). It allows individuals and businesses to donate to approved Scholarship Granting Organizations (SGOs) and receive a dollar-for-dollar federal income tax credit of up to $1,700 per person per year ($3,400 for married couples filing jointly). The donations fund K–12 scholarships for eligible students.
Yes — your governor must opt your state into the EFTC for your child to be eligible to receive a scholarship. As of mid-2026, 30 states have opted in. Donors from any state can still contribute and receive the federal tax credit regardless of opt-in status.
Households with income at or below 300% of the Area Median Income for their county qualify. Most students in participating states will be eligible — look up your county's limit using the map above. Open full eligibility map →
Yes. Under Treasury's proposed §25F regulations (91 FR 62818, October 1, 2026), children in foster care are treated as automatically income-eligible for EFTC scholarships, regardless of their foster family's household income. See our Tax Professionals page for details →
For the tax credit: Any U.S. taxpayer can donate to Accord Kids and claim the credit — including parents of scholarship recipients.
For scholarships: Families apply separately. Scholarships are awarded based on eligibility and available funds, not earmarked for the donor's own children. Federal law (IRC §25F) prohibits designating scholarships to specific students.
Scholarships can cover a wide range of K–12 educational expenses at approved schools, including tuition and fees, tutoring, curriculum, educational technology, and more. Accord Kids works with Christian schools to ensure students have access to quality, faith-based education.
Scholarship applications go through your child's school. The process is straightforward — and free for families at every step.
For your child to receive an Accord Kids scholarship, your school needs to be registered with us. If your school hasn't signed up yet, encourage your principal to visit our school registration page — it's free and takes about two minutes.
Share this link with your school's principal or administrator:
👉 AccordKids for Schools →Our team is happy to help families understand the scholarship process and eligibility requirements.
Contact Accord Kids →