Section 25F · Begins January 1, 2027
Turn your taxes into tuition.
A new federal law lets you redirect up to $1,700 of the taxes you already owe ($3,400 for married couples) to scholarships at the yeshivos and schools you care about.
- No payment now
- Change your mind anytime
- Two minutes
Where your $1,700 goes
- To the IRS
- $1,700
- To scholarships
- $1,700
- Maximum credit per taxpayer, every year
- $1,700
- Maximum credit per taxpayer, every year
- For married couples filing jointly
- $3,400
- For married couples filing jointly
- First day contributions can qualify
- Jan 1, 2027
- First day contributions can qualify
- Unused credit carries forward
- 5 years
- Unused credit carries forward
Why this is different
Not a donation on top of your taxes. A redirection of them.
A charitable deduction only saves you a fraction of what you give. This is a tax credit: every qualifying dollar comes straight off your federal tax bill. If you owe the tax anyway, you can choose where it goes.
Read the plain-language explainerCharitable deduction
≈ $400
Typical savings in the 24% bracket
SGO tax credit
$1,700
Every dollar comes off your federal tax bill
The credit is nonrefundable: it can reduce your tax to zero but not below. Unused credit carries forward up to five years. A gift that earns the credit can’t also be deducted.
How it works
Four steps, no paperwork headaches.
- I
Pledge now
Tell us your name and the schools you’d like to support. Nothing is charged, and you’re not committed.
- II
Give during 2027
Once we’re approved, contribute up to $1,700 (or $3,400 as a couple), all at once or spread throughout the year.
- III
Keep your receipt
We send an official receipt with the donor number the IRS requires to claim the credit.
- IV
Claim your credit
Your federal tax bill goes down dollar for dollar, and scholarships go to eligible students.
Who it’s for
One program, three ways to benefit.
For donors
Every taxpayer
You don’t need children in school. Singles, couples, grandparents, and working young adults can all take part.
How the credit worksFor parents
Families
Eligible families may receive scholarships for tuition, books, tutoring, technology, and special-needs services.
What families should knowFor mosdos
Yeshivos & schools
A new source of scholarship funding for your students. Here’s what administrators can prepare now.
Guidance for schoolsAs of October 23, 2026
Where things stand.
Some steps are complete and some aren’t yet. We’ll always tell you which is which, and we’ll never ask for money before every requirement is met.
See the full timelineFederal scholarship tax credit becomes law
July 4, 2025
IRS and Treasury publish proposed regulations
October 2, 2026
Governor Hochul announces New York will opt in
October 9, 2026
Public comment period on the proposed rules closes
December 1, 2026
Program begins · State election deadline
January 1, 2027
Our approval as a qualified SGO
In progress · every pledger is notified before anything is collected
Leadership you can trust
R’ Nachman Carl Caller, Esq.
An attorney, talmid chacham, and Boro Park resident for half a century, R’ Nachman founded this organization so our community can take full advantage of the new law, with every dollar handled exactly as the law requires and directed to the mosdos you choose.
- Columbia Law School
- Harlan Fiske Stone Scholar
- Beth Medrash Govoha
- Eleven years of learning in Lakewood
- N.C. Caller P.C.
- Principal attorney in Boro Park since 1986
- Community advocate
- Tuition relief, housing, and tax abatements
No payment · Nonbinding
Reserve your support for 2027.
A two-minute pledge tells us which yeshivos and schools you’d like to help, so everything is ready the day the program opens. You can change your mind at any time.