Enabling schools, tax professionals, and families to access K–12 scholarship funds made available through the IRS Section 25F Federal Scholarship Tax Credit program — at $0 setup cost.
A branded portal for alumni, families, and board members to redirect their federal taxes directly into your tuition fund at $0 cost.
Help clients claim up to $3,400 in dollar-for-dollar federal tax credits under IRC § 25F. One-click Form 8525 receipts with zero SSN collection.
A restricted virtual debit card for approved curriculum, tutoring, and private school tuition. Sub-50ms MCC compliance.
While Texas’s state ESA program (TEFA under SB 2, often called “TEFLA”) is capped at $1 Billion and prioritizes students exiting public schools who are low-income (≤ 200% FPL, ~$62,400 for a family of 4)—relegating established private school families earning > 500% FPL ($156,000) to Tier 4 waitlists—Federal IRC § 25F requires zero public-school exit, zero state testing mandates, and qualifies households up to 300% AMGI ($312,000 in Harris County; $363,300 in Dallas/Collin/Tarrant; $403,200 in Travis/Williamson; $419,100 in Kendall County for a family of 4, with 100% asset disregard under T.D. 10057).
93.5% Scholarship Split & Full School Discretion on Award Sizing: SparkScholar retains only 6.5% (returning the extra 3.5% below the 10% statutory cap directly to the school’s sub-ledger wallet so 93.5% of every gift—$3,179.00 per $3,400 married credit—funds scholarships). Unlike TEFA’s fixed ~$10,474 state voucher, federal § 25F imposes zero per-student dollar cap: your school’s financial aid committee sets the exact award amount from your Sub-Ledger Wallet (with on-demand ACH distributions and a fuzzy-searchable Donor Ledger exportable to CSV) up to 100% of qualified tuition, fees, books, uniforms, and tutoring under 26 U.S.C. § 530(b)(3)(A), and can stack § 25F awards on top of TEFA vouchers.
Reach out directly to Davis Jones at the P. Davis Jones Scholarship Initiative to provision your School Portal, set up your CPA Portal, or review our IRS § 25F compliance documentation and Terms & Privacy.