Starting January 1, 2027
Refer your clients to give up to $1,700 to ACE Scholarships — for a new credit on their federal return — and you can earn referral fees starting at 3% (or more) of each donation.
Per 26 U.S.C. §25F (enacted as Section 70411 of the OBBBA).
Get the Latest On
The Tax Credit
Find us at Booth 129 in Chicago at the IRS Tax Forum July 7-9, 2026
New White Paper about the Federal Scholarship Tax Credit
Our current guide will answer your questions.
Get email updates from our team about Treasury guidelines, and learn best practices for integrating this tax credit as a simple addition to your client’s tax plan.
Your referral does more than save your client money. It changes a child’s future.
When you connect a client to ACE Scholarships through the Education Freedom Tax Credit (EFTC), their donation funds a scholarship for a student who couldn’t otherwise access the education that’s right for them.
What the 26 U.S.C. §25F Means for Your Practice
Federal law specifically authorizes scholarship granting organizations to use up to 10% of donation funds for administrative and partnership purposes.
Because ACE Scholarships has been operating in this space for over 25 years, we are uniquely positioned to efficiently distribute scholarships — and provide referral benefits to the tax practitioners who refer their clients to claim this 100% federal tax credit.
Your referral. Your return.
Why Partner With ACE Scholarships
The infrastructure, expertise, and track record to turn your clients’ donations into immediate educational opportunities for the families who need them most.
Proven results. ACE scholars graduate at far higher rates and go on to college, trades, or the military.
Just a few of the over 121,000 stories fueled by ACE Scholarships
Miracle's brother, Terrence, never had the option of a better education. He attended a public school where drug use and crime were rampant and his life became marked by substance abuse and jail time. On August 1, 2023, he died. Miracle, however, received an ACE scholarship and is thriving at a private school, where she participates in three sports, band, an accelerated STEM program, and Christian Leadership Council. Her future is looking bright and she aspires to become an orthopedic surgeon.
Miracle, Texas
Growing up on the West Bank of New Orleans in South Louisiana, Raymond was shaped by a culture rooted in faith, family, and community. Thanks to an ACE scholarship, Raymond was also molded by the right high school where he maintained a 4.10 GPA and was inducted into multiple honor societies. Raymond applied to 25 schools and was accepted into 23, ultimately chose the United States Air Force Academy, drawn by his calling to serve.
Raymond, Louisiana
After struggling for years to find the right learning environment, Ariel’s mother discovered a local, private academy. Although she loved the school’s focus on character, academics, and community, the tuition was out of reach. That was, until an ACE scholarship changed everything for Ariel, who earned 21 college credits, took AP courses, and joined National Honor Society. She received the KC Scholars $50,000 scholarship and will be attending Missouri State University to double major in criminal justice and cybersecurity.
Ariel, Missouri
Dale grew up in a lower-income community where their public school achieved a dismal 13% reading proficiency score. An ACE scholarship allowed him to escape the lower expectations culture of his struggling local school and attend an outstanding private school that challenged and prepared him for excellence. He earned a 4.2 GPA, won four consecutive State Wrestling Championships, and gained admission to Princeton University, where he’ll pursue a career in orthopedic medicine.
Dale, Colorado
ACE scholarships played a crucial role in funding Olivia’s education and nurturing her newfound appreciation for her faith. Despite facing numerous learning challenges, she has emerged with remarkable confidence, reflecting her resilience. Her single mother, Sandra, says, “Olivia has flourished beyond my expectations! The exceptional support from the school staff has made a lasting impact on our family and we feel immense gratitude for ACE.”
Olivia, Utah
Alani and his two younger siblings are ACE Scholars. They live in one of the most poverty-stricken areas in Hawaii, surrounded by homelessness, gangs, and heavy drug activity. Alani loves his school because it provides an incredible level of support to students. Without his ACE scholarship, he wouldn’t be able to attend his senior year. Thanks to ACE, he is staying on track to graduate and pursue college, with his two siblings following the same path.
Alani, Hawaii
ACE Scholarships is one of the nation’s largest nonprofit K-12 scholarship granting organizations (SGO) that has—for more than 25 years— promoted educational freedom by delivering privately funded and tax-credit scholarships and advocating for school choice.
ACE Scholarships
5251 DTC Parkway, Suite 300, Greenwood Village, CO 80111
Phone: 303-573-1603
Fax: 720-266-6798
Email: taxpro@acescholarships.org
