Ohio Children Deserve Educational Freedom

Ohio Accord Kids is a branded scholarship platform supported by the Buckeye Christian School Organization (BCSO) and the American Association of Christian Schools’ Children’s Scholarship Fund. Through this platform, donors are connected to Accord Kids, the approved Scholarship Granting Organization (SGO) operated by the American Association of Christian Schools’ Children’s Scholarship Fund, which is responsible for receiving charitable contributions and distributing at least 90% of funds as scholarships to eligible Ohio K–12 students seeking a private school education.

The Education Freedom Tax Credit is a federal program established under the Working Families Tax Cuts Act. Donors receive a dollar-for-dollar federal income tax credit of up to $1,700 per year (the same $1,700 limit applies to single and joint filers) for qualifying contributions to an SGO. Unlike a deduction, a tax credit directly reduces taxes owed.

Governor Mike DeWine elected to participate in the federal Education Freedom Tax Credit program under IRC §25F. Ohio is confirmed among 31 states participating as of August 2026. The program is awaiting final guidance from the U.S. Treasury Department before SGO recognition begins.

Contributions to the approved Scholarship Granting Organization (SGO) are expected to open on January 1, 2027. Ohio is now officially opted in — so once the SGO recognition process begins, eligible Ohio students will be able to receive scholarships from your contribution. Reach out now and we will walk you through the donation process when contributions open.

Students who are eligible to enroll in a public elementary or secondary school in Ohio and whose household income does not exceed 300% of the area median gross income may qualify to receive scholarships. Most Ohio families fall within this income range. See income eligibility levels by county → Look up your county's income limit →

For most donors, the out-of-pocket cost is $0 — because the federal tax credit offsets the donation dollar-for-dollar. For example, if you donate $1,700 and owe at least $1,700 in federal income tax, your net cost after applying the credit would be $0. Use our tax scenario calculator to estimate your personal benefit.

Scholarships may be used for qualified K–12 education expenses as defined by IRC §25F — including tuition, fees, academic tutoring, special needs services, curriculum, transportation to and from school, and technology for educational use. Scholarship eligibility and award amounts are determined by the approved Scholarship Granting Organization (SGO), based on applicable guidelines and available funds.

Contributions to the approved Scholarship Granting Organization (SGO) are expected to open on January 1, 2027. Donors may pledge their interest now and will be guided through the donation process once giving opens. Final guidance and regulations from the U.S. Treasury Department and IRS are expected to be issued in 2026.

No. EFTC funds are scholarships for individual students — not grants to schools. The money must be used for qualified education expenses of eligible students, such as tuition, mandatory enrollment fees, and required course fees. Schools cannot direct scholarship funds toward capital campaigns, building projects, facilities improvements, or any other institutional expense. The scholarship is awarded to the student (or family) and applied toward costs charged at enrollment.

On your Form 1040, your total federal income tax liability is shown on Line 24 ("Total tax"). This is the number that matters for the EFTC — it represents your tax owed before any withholding or estimated payments are subtracted. If Line 24 is $1,700 or more, a $1,700 donation to Accord Kids could reduce that to $0. If you file a prior-year return, check the same line. Your tax software or preparer can pull this number quickly. You can also use our tax scenario calculator to estimate your 2027 liability before you file.

Ohio already has the statewide EdChoice Scholarship, which helps Ohio families pay private school tuition, with 2025–26 awards of $6,166 for grades K–8 and $8,408 for grades 9–12 (families at or below 200% of the Federal Poverty Guidelines qualify for additional protection from excess tuition charges). Ohio also has the Ohio Tax-Credit Scholarship Program, which lets donors claim a state tax credit (up to $750 single / $1,500 married filing jointly) for gifts to an approved Scholarship Granting Organization (SGO). The EFTC is a separate federal program. Key differences:

Source of funding: EdChoice is funded by state tax dollars; the Ohio Tax-Credit Scholarship Program is a state tax credit for donors. The EFTC is funded by private charitable donations — it costs the state nothing.

Income limits: EdChoice uses its own state-set eligibility rules. The EFTC covers households at or below 300% of the area median income — roughly 96% of Ohio’s K–12 students qualify.

Ohio Tax-Credit Scholarship interaction: If you also donate through the Ohio Tax-Credit Scholarship Program, note that IRC §25F(b)(2) requires the federal EFTC to be reduced by any state credit claimed on the same donation — but separate donations to separate SGOs can each receive their full credits.

Bottom line: Ohio families can benefit from multiple programs. The EFTC adds federal private scholarship dollars on top of EdChoice and the Ohio Tax-Credit Scholarship Program — expanding opportunity further.

No — Accord Kids lets families apply for scholarships completely free of charge! There is no application fee and no cost to families at any point in the process. Contact your Christian school for more information about applying.