Two questions.
Thirty seconds.
One for donors, one for Tennessee families. The donor check uses filing status and expected 2027 federal income tax. The family check uses county, household size and income. Neither is an application.
Eligibility checker. Tab one estimates a donor's Education Freedom Tax Credit (EFTC), created by Internal Revenue Code § 25F, against their 2027 federal tax liability. Tab two shows which of three award bands a Tennessee household falls into, and which households are above ECF’s cap, based on HUD income limits for their county and household size.
Eligibility Checker
How will you file for 2027?
Do you expect your total federal income tax for 2027 to be at least $1,700, before subtracting anything already withheld from your pay?
The credit could be up to $1,700 per individual; up to $3,400 for a married couple filing jointly if each spouse gives $1,700, under proposed rules, limited to your federal income tax for the year, and only once ECF is on Tennessee's SGO list. Withholding does not reduce it.
Cash, during 2027.
A credit, not a deduction.
Unused credit, for up to five years.
Contributions qualify for the federal credit only once ECF appears on Tennessee's 2027 SGO list. Join the list and we will email you once, when giving opens (ECF is on the list and its pledge page is live). No fundraising calls.
That didn't go through. Please email info@educationchoicefund.org and we'll add you manually.
Thank you. We'll email you once, when giving opens.
The credit is nonrefundable and limited to your federal tax liability, up to $1,700 per individual; up to $3,400 for a married couple filing jointly if each spouse gives $1,700, under proposed rules, but unused credit carries forward for up to five years on a first-in, first-out basis, so a donor who owes less than the cap can still give the full amount. The joint figure follows proposed Treasury regulations released October 1, 2026; final regulations have not been issued. This is an estimate, not tax advice. Consult your tax advisor.
Where your family sits.
Income limits are set by HUD and differ by county and by household size. Pick yours to see the bands that apply to you.
Everyone whose income counts toward the household, including the student.
Adjusted gross income from your most recent federal return, plus any non-taxable income.
Up to 90% of tuition
At or below 100% of area median gross income. This is where Christian school tuition is furthest out of reach.
Your householdUp to 75% of tuition
Above 100% and at or below 150% of area median gross income.
Up to 50% of tuition
Above 150% and at or below 200% of area median gross income, which is ECF’s cap.
Renewing families come first. Federal law requires scholarship granting organizations to prioritize students already receiving awards, and we do. A child who starts on an ECF scholarship keeps it as long as the family qualifies and stays enrolled, ahead of every new applicant in every band.
Applications open spring 2027. Join the early-notice list and we will email you the day they do.
That didn't go through. Please email info@educationchoicefund.org and we'll add you manually.
Thank you. We'll email you when applications open.
These figures are ECF's planning estimates, not an eligibility determination. Treasury has not yet published how § 25F income limits are to be calculated, so ECF derives them from HUD's published 50% limits and will update them when the rules are issued.
Figures are HUD FY2026 MTSP income limits, effective May 1, 2026, and are updated when HUD republishes. Award ceilings are maximums set annually by Board resolution, not guaranteed amounts. This is an estimate, not an application and not tax advice.
Each band is derived from HUD’s published 50% income limit for your county and household size: 100% of area median gross income is twice that figure, 150% is three times, 200% is four times. Treasury has not yet defined the derivation.