Begins January 1, 2027
Your Tax Dollars. Their Future. A Roncalli Education.
Give a Scholarship. Lower Your Taxes.
Beginning January 1, 2027, you can support Catholic education at Roncalli while reducing your federal income taxes through the new Federal Scholarship Tax Credit.
By making a qualifying contribution to Reficio, our designated Scholarship Granting Organization (SGO), you can receive a dollar-for-dollar federal income tax credit.
- Individuals: Up to $1,700 in federal tax credits annually.
- Married Filing Jointly: Up to $3,400 in federal tax credits annually.
Each spouse can contribute up to $1,700 in their own name, even if one spouse earns less or has no income.
Who Benefits from Your Gift?
Your contribution helps make a Roncalli education more accessible for eligible families.
More Families Qualify
Families earning up to three times their local median income may be eligible for scholarships. This income threshold is estimated to include approximately 95% of American children.
Direct Tuition Assistance
Scholarship funds help cover eligible students' tuition and are paid directly to Roncalli.
Continued Support for Students
Returning students and their siblings receive priority, helping families continue their Catholic education year after year.
Tax-Free Scholarships
Scholarship assistance does not count as taxable income for recipient families.
How the Tax Credit Works
A Credit, Not a Deduction
Unlike a traditional charitable deduction, a federal tax credit directly reduces the amount of federal income tax you owe, dollar for dollar.
Carry Forward Unused Credits
If your available credit exceeds your federal income tax liability, the unused portion can be carried forward for up to five years.
Additional Charitable Giving
Contributions above the annual credit limit may qualify for a charitable tax deduction, subject to applicable tax rules.
State Scholarship Credits
If you already receive a state scholarship tax credit, you may still qualify for the federal credit. Adjustments prevent the same contribution from receiving duplicate tax benefits.
How to Make Your Contribution
1. Make Your Gift
Beginning January 1, 2027, make a qualifying contribution to Reficio using cash, check, credit card, bank transfer, or payroll deduction.
Stock and cryptocurrency contributions do not qualify for the federal credit.
2. Designate Your Contribution
Identify your donation as a "qualified contribution." Married couples must make and designate their contributions separately to receive the full combined credit.
3. Keep Your Receipt
Retain your donation receipt, including your donor number. Receipts should be provided by January 31 of the following year.
4. Claim Your Tax Credit
Claim your federal scholarship tax credit by filing IRS Form 8525 with your federal income tax return.
Support Roncalli. Invest in Their Future.
Your contribution can help provide scholarship opportunities for students while offering valuable federal income tax benefits.
Make a difference in Catholic education beginning January 1, 2027.
Make a Contribution to Reficio
Additional Information
Contributions must be made personally rather than through a business, partnership, or S corporation.
To qualify for the federal tax credit, contributions must be made through a scholarship granting organization certified by a participating state and listed by the IRS.
Contributions support eligible students and cannot be designated for a specific child, including your own.
Important: This information is based on proposed IRS regulations released in October 2026. Final rules may change. This information is not tax advice. Please consult your tax advisor before making a contribution.
Questions? Contact Aberdeen Catholic School System
(605) 226-2100
aberdeenroncalli.org
