Nonprofit & Charitable Organizations
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03.16.2026
Blogs
Understanding the New Federal Tax Credit for K-12 Scholarship Donations
On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (P.L. 119-21), which created a new permanent federal income tax credit under IRC § 25F for individual donors who make cash contributions to qualifying Scholarship Granting Organizations (“SGOs”) supporting K-12 students. The credit takes effect January 1, 2027, so for organizations in the education and scholarship space, there is much to do between now and then.
03.16.2026
Client Advisories
Understanding the New Federal Tax Credit for K-12 Scholarship Donations
On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (P.L. 119-21), which created a new permanent federal income tax credit under IRC § 25F for individual donors who make cash contributions to qualifying Scholarship Granting Organizations (“SGOs”) supporting K-12 students. The credit takes effect January 1, 2027, so for organizations in the education and scholarship space, there is much to do between now and then.
10.13.2025
Blogs
Political Activity on Campus: Navigating Academic Freedom and IRS Rules
Election season often brings heightened energy to college campuses. Students, faculty, and administrators alike engage in debates, forums, and activism. Yet for colleges and universities, this season also raises delicate compliance questions. How can institutions honor academic freedom while respecting IRS restrictions on political campaign activity?






