SGO Partnerships for Texas Financial Planners & Tax Professionals
Help your Form 1040 clients claim a 100% dollar-for-dollar federal income tax credit (up to $3,400 for married couples filing jointly or $1,700 for single filers) under Internal Revenue Code 26 U.S.C. § 25F. We provide your firm with a custom-branded client portal at $0 cost that makes it effortless for clients to claim the credit and automatically routes all IRS Form 8525 tax evidence straight to your inbox.
Who This Is For
This partnership is built for Texas financial planners, CPAs, Enrolled Agents (EAs), tax attorneys, and Certified Kingdom Advisors (CKA®) who have individual clients looking to get a federal tax credit and redirect up to $3,400 (joint) / $1,700 (single) of federal tax liability into Texas K–12 education.
Bring Proactive Year-End Tax Savings Without a March Receipt Chase
Clients love when their CPA or Enrolled Agent brings them a dollar-for-dollar tax credit that works even when taking the standard deduction. What tax preparers hate is chasing down missing charitable receipts in March and April.
- Works for the 90% Who Take the Standard Deduction: Unlike an IRC § 170 deduction, the § 25F credit reduces Form 1040 tax liability dollar-for-dollar on top of the standard deduction.
- Zero Tax-Season Friction: Every Form 8525 receipt and cryptographic Unique Donor Number (UDN) is automatically copied to your firm's designated tax inbox the second your client contributes.
- 5-Year Statutory Carryforward: Unused credit amounts carry forward for up to 5 tax years on a First-In, First-Out (FIFO) basis under
26 U.S.C. § 25F(f).
High-Trust Stewardship & Dual-Track K–12 Impact
Whether you advise business owners, retirees, or faith-aligned families, your clients want confidence that their redirected tax dollars are managed with bank-grade transparency and deployed to real Texas students.
- Supports Both Private Schools & Homeschoolers: Clients can indicate via an optional checkout survey whether they care most about private school tuition, homeschool curriculum/tutoring, or both.
- Zero Client SSNs Collected: In strict compliance with Treasury Decision 10057, we never ask for or store your clients' Social Security Numbers.
- Segregated 90/10 Depository Banking: 90% of every contribution is ring-fenced in our Restricted Scholarship Treasury (
••9166) solely for K–12 student awards.
| Tax Planning Dimension | Standard Charitable Gift (IRC § 170) | SGO Scholarship Contribution (IRC § 25F) |
|---|---|---|
| Federal Tax Benefit | Reduces taxable income only (worth 22%–37% only if client itemizes on Schedule A). | 100% dollar-for-dollar tax credit reducing federal tax liability ($0 net cost to client). |
| Standard Deduction Filers | $0 federal tax benefit for clients taking the standard deduction. | Full $3,400 (MFJ) / $1,700 (Single) credit claimed on top of the standard deduction. |
| Substantiation & Filing | Client must save paper/email letters and forward to CPA in spring. | Instant IRS Form 8525 + cryptographic UDN auto-routed straight to your firm's tax inbox. |
What This Does
We provision a custom-branded portal and 1-page client tax briefing for your practice at $0 cost. It makes it simple for your clients to claim their federal tax credit and ensures that all required IRS evidence is automatically routed to you so their return is 100% consistent with federal law.
Share Your Custom Practice Link or 1-Page Tax Memo
We prepare a clean, co-branded Client Information Suite (1-page PDF tax briefing + dedicated portal URL) for your fall and year-end planning reviews. You share the link with clients who owe at least $1,700 (single) or $3,400 (joint) in federal income taxes.
Client Contributes & Gets Instant Federal Tax Evidence
Your client completes their contribution in under two minutes without entering an SSN. Our system generates their deterministic cryptographic Unique Donor Number (UDN) (TXSGO-80641-YYYY-HASH) and issues their formal IRS Form 8525 acknowledgment on the spot.
Evidence Routed Automatically to Your Tax Inbox
Because the client contributed through your practice's portal, our system automatically dispatches a duplicate copy of the Form 8525 receipt and UDN straight to your firm's designated tax inbox—plus a consolidated year-end CSV/PDF ledger of all participating clients before January 31.
The P. Davis Jones Scholarship Initiative (EIN 41-3848494 • Texas SOS #806410575) operates segregated depository accounts at Column N.A. / Mercury: 90% Restricted Scholarship Treasury (••9166) and 10% Operational & Administrative Account (••0918). We enforce the § 25F(d)(1)(A) multi-school dispersion mandate, verify student household eligibility (≤300% AMGI under § 25F(c)(2)), and transmit the annual electronic UDN register to the IRS FSTC Portal ahead of the February 28 statutory deadline so every client credit you file on Form 1040 Schedule 3 is rock-solid.
Media Center & Original IRS Rules
Review my short-form video analysis on how the federal Education Freedom Tax Credit is reshaping K–12 funding across the states, along with direct links to the enacting statute, Treasury regulations, and IRS substantiation forms for your technical workpapers.
Education Freedom Tax Credits & K–12 School Choice in America
“On October 1st, the IRS published guidance for how this new tax credit is going to work. It's called the Education Freedom Tax Credit, and it allows people who participate to deduct dollar-for-dollar from their tax bill if they instead donate to nonprofit organizations that award scholarships to K–12 children.”
Watch Directly on YouTube →What's the Mission
Our mission is to keep Texas taxpayers' hard-earned dollars working locally to invest in our children and power America's future—adding net-new funding to K–12 education without taking a single dollar away from public schools.
100% Additional Funding—Never Taking From Public Schools
Even if your clients are proud supporters of their local public schools, this program does not take a single cent away from state or local public school funding. Instead, it takes federal tax dollars that would otherwise be sent to Washington and converts them into purely additional K–12 educational funding in Texas.
Healthy Competition & More Resources for Every Child
Capitalizing on this federal program brings new resources to private schools, classical academies, and homeschooling families while easing classroom crowding across the broader K–12 system. Healthy competition and expanded family options raise the standard of education for everyone.
Investing in Children Powers America's Future
When you help a client redirect $3,400 from the IRS into a Texas scholarship, you give them direct agency over where their tax dollars go—funding tuition, textbooks, and tutoring for Texas kids and investing directly in the next generation of Americans.