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Partner School Portal
Geneva School of Boerne
Scholarship contributions build your partner school sub-ledger capacity.
26 U.S.C. § 25F • 100% Federal Tax Credit • Segregated 90/10 Treasury

Federal Scholarship Tax Credit Calculator

Model your $0 net-cost federal tax credit under 26 U.S.C. § 25F. Compare dollar-for-dollar tax credits against traditional IRC § 170 charitable deductions, test § 25F(b)(3) 5-year carryforward rights, and see the exact 90/10 segregated treasury allocation.

Texas State Tax Coordination Disclosure (26 U.S.C. § 25F(f)): Federal law reduces the Section 25F credit by any state tax credit claimed for the same contribution. Because Texas levies zero state personal income tax, Texas taxpayers claim the full 100% federal credit with zero state credit reduction or offset.
1

Select Filing Status & Statutory Cap

26 U.S.C. § 25F(b)(1)
Married Filing Jointly $3,400 Max Credit

26 U.S.C. § 25F(b)(1)(B) • $1,700 per spouse

Single / Head of Household $1,700 Max Credit

26 U.S.C. § 25F(b)(1)(A) • Individual cap

2

Contribution Amount

100% dollar-for-dollar credit
$
Quick Chips:
⚠️ Contribution Exceeds Statutory Cap: Contributions above the cap ($3,400) do not receive the 100% tax credit. The first $3,400 receives a 100% credit ($0 net cost); the remaining $1,600 functions as an uncredited contribution.
3

Federal Tax Deduction Mode & Bracket

Compares against IRC § 170

Active when comparing against Itemized Deductions on Schedule A.

4

Estimated Federal Tax Liability & 5-Year Carryforward

26 U.S.C. § 25F(b)(3)
$
Current Year Tax Offset vs Carryforward
$3,400 Applied This Year
Remaining Carryforward Asset: $0 (5-Year Expiration: 2031)

Side-by-Side Comparison: Traditional Gift vs 100% Tax Credit

See how a 26 U.S.C. § 25F federal tax credit delivers a true $0 net out-of-pocket cost compared to traditional charitable gifts.

Metric / Feature Traditional IRC § 170 Donation 26 U.S.C. § 25F Tax Credit
Gross Contribution $3,400 $3,400
Federal Tax Benefit $0.00 (Standard Deduction) $3,400.00 100% Tax Credit
Net Out-of-Pocket Cost $3,400.00 $0.00
Net Financial Advantage Baseline comparison +$3,400.00 Saved in Taxes
IRS Substantiation Standard Charity Acknowledgment Official IRS Form 8525 with SGO UDN
90/10 Segregated Treasury Allocation
Statutory Authority: 26 U.S.C. § 25F(d)(1)(B)
90% SCHOLARSHIP TREASURY
10%
90% Restricted Scholarship Treasury
$3,060.00
Mercury Depository Account ••9166 (Routing 121145433)

Statutorily restricted exclusively for tuition scholarships. Credited directly to partner school sub-ledgers for enrolled students.

10% Statutory Operating Treasury
$340.00
Mercury Operating Account ••0918 (Routing 121145433)

Allocated to statutory operations: annual CPA audits, IRS information returns (Form 1099-SGO), fraud prevention, and platform compliance.

1-Click Printable 1-Page PDF Tear-Sheet

Formatted specifically for letter-size portrait printing (0.5-inch margins) for Grandparent family handouts and CPA tax client workpapers.

SparkScholar • P. Davis Jones Scholarship Initiative
501(c)(3) EIN 41-3848494 • Texas SOS #806410575 • 26 U.S.C. § 25F SGO
Tax Year: 2026/2027
IRS Form 8525 Ready
SGO Contribution
Married Filing Jointly
Federal Tax Credit (100%)
26 U.S.C. § 25F(a)
Net Out-of-Pocket Cost
100% Tax Savings
90% Scholarship Treasury
Restricted Account ••9166
10% Operating Treasury
Admin Account ••0918
5-Year Carryforward Asset
26 U.S.C. § 25F(b)(3)
Year-End Tax Return Filing Instructions (IRS Form 1040 Schedule 3 & Form 8525)
  1. Claim your 100% federal credit on IRS Form 1040, Schedule 3, Line 6z (Nonrefundable credits from Form 8525).
  2. Attach your official IRS Form 8525 Certificate containing your cryptographic Unique Donor Number (UDN) issued by SparkScholar.
  3. No state tax adjustment is required in Texas: under § 25F(f), Texas's 0% state income tax results in zero state credit reduction.
  4. Contributions are deposited directly into segregated treasury accounts at Column N.A. / Mercury (Routing #121145433).
Statutory Non-Earmarking & Fiduciary Notice (26 U.S.C. § 25F(d)(1)(E)): Federal law strictly prohibits donors from earmarking contributions for the benefit of any specific named child. Contributions support the general scholarship fund and Partner School Sub-Ledgers for eligible students (≤300% AMGI) meeting statutory criteria. Official substantiation is issued upon receipt of funds.