SGO Partnerships for Texas Private Schools
A new federal law (26 U.S.C. § 25F) lets families, grandparents, and community supporters reroute up to $3,400 per married couple ($1,700 per individual) directly from their federal tax bill into K–12 private school scholarships via a 100% dollar-for-dollar federal tax credit. Through the P. Davis Jones Scholarship Initiative (a registered 501(c)(3) nonprofit, Texas SOS #806410575), I partner with your school at $0 cost to give your community a dedicated portal, full IRS compliance, and programmatic sub-ledger accounting.
••9166)Who This Is For
This partnership is built for accredited K–12 private schools in Texas—and the extended community of parents, grandparents, aunts, uncles, alumni, and local church or community supporters around them. Instead of sending their federal income tax dollars to Washington, your school's extended family network can legally reroute those exact dollars into tuition scholarships that strengthen your school community at zero net out-of-pocket cost because they receive a 1-to-1 federal tax credit.
Texas Private Schools, Classical Academies & Faith-Based Campuses
Built for Heads of School, Principals, Presidents, and Advancement Directors at accredited K–12 private schools who want to unlock a major new federal tuition funding stream for their families without adding compliance staff, legal fees, or software costs to their budget.
- $0 Budget Approval Friction: Because partnering costs $0, school leaders can activate a dedicated school portal without capital budget friction.
- Solves the Captive-School Ban: Under
26 U.S.C. § 25F(d)(1)(A), an individual school cannot run a single-school SGO; you must partner with an independent 501(c)(3) that awards scholarships across multiple schools. - Broad Middle-Class Eligibility: Students in households earning up to 300% of Area Median Gross Income (~$270,000–$300,000+ in major Texas metros) qualify to receive scholarship grants.
Parents, Grandparents, Extended Family & Alumni
Every enrolled student is surrounded by relatives and supporters who pay federal income taxes every year. Your custom school portal gives them a simple link to redirect taxes they already owe to the IRS straight into school choice.
- 1-to-1 Tax Credit Redirection: Up to $3,400 per married couple filing jointly ($1,700 for single filers) credited dollar-for-dollar against federal income taxes on top of the standard deduction.
- Community Multiplier Effect: Just 35 married families or grandparents in your school's network redirecting $3,400 each channels $119,000 per year ($107,100 in direct K–12 tuition scholarships).
- Instant IRS Form 8525 Receipting: Donors receive an immediate cryptographic Unique Donor Number (UDN) and IRS Form 8525 receipt with zero Social Security Number collection.
What This Does
I partner with your school at no cost ($0) to serve as your federally compliant 501(c)(3) Scholarship Granting Organization. We provide your school with a custom-branded community portal to invite family members and supporters to claim their federal tax credit, and we handle all IRS substantiation, household income verification, and tuition disbursement using transparent programmatic accounting.
Invite Families to Reroute Federal Taxes
Your school receives a dedicated partner portal URL and printable family handouts. Grandparents, parents, and alumni contribute up to $3,400 (joint) or $1,700 (single) online and immediately receive their IRS Form 8525 acknowledgment and Unique Donor Number (UDN) for their tax return.
Keep Funds Close to Your School Network Compliantly
We make sure scholarship recipients remain as close to your private school's network as possible without violating federal anti-earmarking law (§ 25F(d)(1)(E)). Contributions made through your school's portal are tracked on your transparent Partner School Sub-Ledger in our segregated 90% scholarship treasury (••9166).
Automated Income Vetting & Bursar Transfers
Enrolled families at your school complete a fast household income check (≤300% AMGI, excluding home equity and retirement accounts). Our 501(c)(3) exercises independent fiduciary oversight and transfers verified tuition scholarship awards directly to your school's bursar account.
Federal law has two core guardrails: (1) The Multi-School Rule (§ 25F(d)(1)(A)) requires an SGO to disburse scholarships to at least 10 students across more than one school, and (2) The Anti-Earmarking Rule (§ 25F(d)(1)(E)) prohibits a donor from earmarking a contribution for one specific named child (which would void the tax credit). Our programmatic accounting solves both: by operating a multi-school 501(c)(3) with dedicated Partner School Sub-Ledgers and segregated 90/10 depository accounts (••9166 Restricted Scholarship Treasury / ••0918 Statutory 10% Admin), your school community's tax-credit contributions support eligible students within your school network in full compliance with IRS rules.
Media Center & Original IRS Rules
The federal Education Freedom Tax Credit (26 U.S.C. § 25F) is one of the most consequential shifts in American K–12 education finance—projected to channel billions of dollars into school choice annually. Watch my short-form video breakdown below and inspect the primary federal statutes, Treasury regulations, and IRS forms governing the program.
Education Freedom Tax Credits & K–12 School Choice in America
“There are quiet but tectonic moves happening in the K–12 space... The IRS published guidance for how this new tax credit works: the Education Freedom Tax Credit allows people who participate to deduct dollar-for-dollar from their tax bill when they donate to nonprofit Scholarship Granting Organizations.”
Watch Directly on YouTube →What's the Mission
Our mission is simple: bring new resources to private schools, capitalize on this historic federal program, and foster healthy competition across American K–12 education so we invest more in our children.
Provide Additional Resources to Private Schools
Independent private, classical, and faith-based schools do vital work educating future Americans, often on lean operating budgets. By turning existing federal tax liabilities within your school's extended family network into tuition scholarships, we bring net-new financial resources directly to your campus without taking a dime from public school budgets.
Create Needed Competition in K–12 Education
Every sector in America improves when families have real choices and institutions compete on excellence, character, and academic rigor. Lowering the financial barrier to private education empowers parents to choose the environment that best serves their child, creating healthy, needed competition across the entire K–12 landscape.
Invest More in Our Children
States and communities that embrace federal scholarship tax credits keep millions of dollars of their citizens' hard-earned money working locally in their own classrooms rather than vanishing into federal bureaucracy. Investing more in our children's education today is the highest-return investment we can make to build a stronger America.