American Retired Teachers Foundation

Governance & trust

Where ARTF actually stands — in plain English.

Nonprofit credibility lives here. This page is deliberately unadorned: current legal status, current SGO status, and a public roadmap for the disclosures that come with a fiscal year on the books.

2 · SGO status

ARTF is not currently a listed SGO under § 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.

Texas has made an advance election under § 25F to participate for 2027 and appears on the IRS list of participating states. That election does not change ARTF's listing status. This page will be updated to reflect ARTF's inclusion on the state SGO list, effective date, and program parameters as soon as those are official.

3 · Board & leadership

Board and officers.

Directors, officers, and executive staff will be listed here once ARTF's governing board authorizes public disclosure of each individual name and role.

ARTF does not display placeholder biographies, stock photography of unnamed people, or advisors who have not confirmed their public affiliation.

⚠ Populate with real board once authorized

4 · Program partners

Who does what.

The OWL Platform, ARTF's retired-educator tutoring infrastructure, is owned and operated by PSC SGO Administrators PBC, which serves as program administrator. ARTF retains full responsibility for all SGO functions required of it by law, which are non-delegable.

5 · Financial disclosures

What we will publish, when we will publish it.

Annual report

Available upon completion of ARTF's first fiscal year.

IRS Form 990

Available upon completion of ARTF's first fiscal year.

Audited financial statements

Available upon completion of ARTF's first fiscal year.

Fund-level disbursement report

Available upon completion of ARTF's first fiscal year.

ARTF does not publish placeholder financial charts or projected percentages that have not yet been audited.

6 · Policies

Governance policies.

  • Conflict of Interest PolicyComing soon
  • Related-Party Transaction PolicyComing soon
  • Donor Privacy PolicyComing soon
  • Whistleblower PolicyComing soon

7 · Charitable solicitation

State registration disclosures.

State-by-state charitable solicitation registration disclosures will be posted here as ARTF's fundraising footprint is confirmed with counsel.

⚠ Awaiting counsel-reviewed state list

Questions from directors, auditors, or press

Write directly to info@myartf.org and we will route to the appropriate officer.