American Retired Teachers Foundation

Two ways to give

A § 25F tax-credit contribution, or a charitable gift.

Different rules, different receipting, different documentation. A single contribution can be treated as one or the other — never both. Choose the path that fits your situation.

Path A

§ 25F scholarship tax-credit contribution

For individual taxpayers who intend to claim the nonrefundable federal tax credit under Internal Revenue Code § 25F for cash contributions to a Scholarship Granting Organization (SGO), effective January 1, 2027. ARTF is not currently a listed SGO — this is an interest form, not a payment form. A § 25F contribution may not also be deducted under § 170.

Join the credit contributor list

Path B

General 501(c)(3) charitable gift

An ordinary tax-deductible contribution supporting ARTF's operations, tutoring, and family navigation. EIN 74-2958842. Donations are made to ARTF generally; fund designations are advisory. A gift claimed as a § 170 deduction may not also be claimed for the § 25F credit.

Make a general gift

Path A · § 25F tax-credit contribution

Internal Revenue Code § 25F.

Beginning January 1, 2027, Internal Revenue Code § 25F allows individual taxpayers to claim a nonrefundable federal tax credit for cash contributions to a Scholarship Granting Organization (SGO). To be eligible, an SGO must be included on the list of SGOs that its state submits to the IRS. Texas has elected to participate for 2027. ARTF is working toward inclusion on that list. ARTF is not currently a listed SGO, and nothing on this site is a guarantee that ARTF will be listed or that any contribution will qualify for the credit. A contribution claimed for the § 25F credit may not also be deducted as a charitable contribution under § 170. Consult your own tax advisor.

By submitting, you agree to be contacted by ARTF about the § 25F scholarship tax-credit program. This is not a pledge, not a payment, and creates no obligation. ARTF does not provide tax advice.

Path B · General charitable gift

501(c)(3) tax-deductible contribution.

Supports ARTF's operations, tutoring program, and family navigation as we build toward January 1, 2027 operational readiness. Contributions are tax-deductible under Section 501(c)(3) to the extent allowed by law.

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Online giving via Stripe (one-time and monthly) will be live before program launch. Until then, please write to info@myartf.org and we will send you wire, ACH, or check instructions and a proper acknowledgment.

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About your gift

  • ARTF is a 501(c)(3) organization. EIN 74-2958842.
  • A written acknowledgment is issued for every gift, as required by IRS rules.
  • Donations are made to ARTF generally; fund designations are advisory, consistent with IRS rules on donor-directed gifts.
  • A contribution claimed as a § 170 charitable deduction may not also be claimed for the § 25F credit. Choose one path per contribution.
  • ARTF does not provide tax, legal, or financial advice. Please consult your own advisor regarding deductibility.

What a gift funds today

ARTF is pre-launch. Contributions today build the operational spine for a January 1, 2027 opening: SGO listing readiness and audit prep, custody and reporting infrastructure, tutor onboarding through the OWL Platform, and family navigation for the first waitlist cohorts.

At least 90% of income to scholarships for eligible students, as § 25F requires.