West Virginia Families Deserve Educational Freedom

WVAccord is a Scholarship Granting Organization (SGO) powered by the West Virginia Christian Education Association and the American Association of Christian Schools Children’s Scholarship Fund. WVAccord receives charitable contributions from donors and distributes at least 90% as scholarships to eligible West Virginia K–12 students seeking a Christian 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.

West Virginia's Governor has indicated its intent to opt into the Education Freedom Tax Credit program. However, the program is still awaiting final guidance from the U.S. Treasury Department. Once federal guidance is issued and the SGO recognition process begins for West Virginia, WVAccord will seek recognition to operate in West Virginia and distribute scholarships to eligible students.

Students who are eligible to enroll in a public elementary or secondary school in West Virginia and whose household income does not exceed 300% of the area’s median gross income qualify for scholarships. Most West Virginia families will be eligible. See income eligibility levels by state →

No. Any U.S. citizen or resident can donate to WVAccord and claim the federal tax credit, regardless of what state they live in. If you have family, friends, or a heart for West Virginia Christian education, your donation is welcome from anywhere in the country.

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 the credit is $0. Use our tax scenario calculator to estimate your personal benefit.

Accord Kids scholarships are designed to cover the costs a family receives when enrolling their child — tuition, mandatory enrollment fees, required textbook and course fees, and other charges billed at the time of enrollment. Withdrawal fees and elective add-ons are not covered. Scholarship amounts are determined by the SGO based on available funds and the needs of the student.

Contributions to WVAccord open January 1, 2027. You can reach out now and we will walk you through the process at launch. Final IRS guidance and regulations 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.