Kentucky 501(c)(3) • Scholarship Granting Organization

Every Kentucky kid deserves the school that's right for them.

Kentucky Education Freedom connects generous taxpayers with Kentucky families through the new federal Education Freedom Tax Credit (EFTC) — a dollar-for-dollar federal credit for donations that fund K-12 scholarships.

$1,700 / $3,400Federal credit cap, single / joint filers
Dollar-for-dollarCredit against what you owe, not just a deduction
2027First year EFTC donations and scholarships begin

Two ways to be part of this

Whether you're deciding how to use a new federal tax credit, or wondering if your kids qualify for a scholarship, start here.

For Taxpayers & Donors

Give to Kentucky Education Freedom and claim a federal tax credit worth up to $1,700 (single) or $3,400 (joint) — not just a deduction, a dollar-for-dollar credit against what you owe.

  • See how the federal credit works
  • Estimate your credit with our calculator
  • Get notified when giving opens
Explore donating →

How EFTC works, in short

1

Donors give to an approved SGO

Taxpayers donate cash to a state-approved Scholarship Granting Organization like Kentucky Education Freedom.

2

Donors claim a federal credit

The gift generates a nonrefundable federal tax credit — up to $1,700 single / $3,400 joint — with up to 5 years to use any unused amount.

3

Families use scholarships

Eligible Kentucky students (household income at or below 300% of the local area median income, and eligible to attend public school) can receive scholarships funded by those gifts.

Kentucky opted in to the federal EFTC program via House Bill 1, effective March 2026. Federal donations and scholarships are expected to begin in 2027; final IRS/Treasury rules are still being finalized.