联邦奖学金税收抵免 (FSTC) · Mutualized Economy 互惠經濟

联邦奖学金税收抵免 (FSTC)

关于联邦奖学金税收抵免 (FSTC)

“联邦奖学金税收抵免”(Federal Scholarship Tax Credit, 简称 FSTC) 项目汇集了个人捐赠者、参与州以及奖学金发放组织 (Scholarship Granting Organizations, 简称 SGOs)，旨在通过符合条件的奖学金捐赠，扩大美国境内的教育机会。

自 2027 年 1 月 1 日起，个人若向特定的公共慈善机构（即那些为符合条件的小学和中学教育支出提供奖学金的机构）进行符合条件的现金捐赠，即可申请最高 1,700 美元的联邦所得税抵免。对于选择联合申报的已婚夫妇，每人均可申请 1,700 美元的抵免额，在联合纳税申报表中总计可获得 3,400 美元的抵免。该项目仅适用于那些选择参与并向美国国税局 (IRS) 提交已获批准的 SGO 名单的州。

参与 FSTC 项目

根据您的身份，了解如何参与该项目：

各州

奖学金发放组织 (SGOs)

个人纳税人

各州

各州及哥伦比亚特区（以下统称“州”）可自行决定是否参与 FSTC 项目。只有在某州选择参与并向美国国税局 (IRS) 提交了其认可的 SGO 名单后，纳税人才能够就该州内的符合条件的捐赠申请税收抵免。

如何参与 FSTC 项目

若要参与，各州必须：

填写并提交 15714 表格（2027 年度“根据第 25F 节预先选择参与”申请表）；

履行州政府职责，对申请 SGO 资格的组织进行审查与认证，并编制年度获批 SGO 名单；

通过 FSTC 州级门户网站 (FSTC State Portal) 做出参与决定，并提交年度 SGO 名单。

州政府职责

州长或其授权代表必须对州政府列入 SGO 名单的每个组织进行审查和认证。州政府必须确认每个组织均符合第 25F 节 (Section 25F) 的要求。这包括要求相关组织必须：

根据第 501(a) 节享有免税资格，且属于第 501(c)(3) 节所定义的公共慈善机构（而非私人基金会）。美国国税局（IRS）将协助各州评估此项要求。

机构须位于该州境内。

须对奖学金资金进行核算，并在必要时使用独立账户。

须遵守奖学金资格要求。

各州可用资源

FSTC（联邦奖学金税收抵免）州门户网站

暂行条例与拟议条例

联邦、州及地方政府

奖学金发放组织（SGO）

第25F条款为寻求获得SGO资格的组织设定了准入条件及持续合规要求。

如何获得资格

若要根据第25F条款获得SGO资格，相关组织必须：

被认定为符合美国国内税收法（IRC）第501(c)(3)条规定的免税公共慈善机构（私人基金会不具备资格）；

满足在发放奖学金、管理捐款以及核实学生资格方面的具体要求；

申请加入参与本计划的州的SGO名单；以及

向该州提供确立其资格所需的信息。

一旦获得资格，SGO必须持续满足财务、记录保存、捐赠者确认及向美国国税局（IRS）报告的相关要求，包括通过FSTC SGO门户网站进行注册和申报。

SGO可用资源

免税组织查询

慈善机构与非营利组织

个人纳税人

FSTC是一项不可退还的税收抵免，自2027纳税年度起生效。如果您在纳税年度内向获批的“奖学金发放组织”（SGO）捐赠了符合条件的现金，则可能有资格申请最高1,700美元的税收抵免；若为夫妻联合申报，最高可申请3,400美元。

资格条件

若要获得此项税收抵免，您必须：

在参与本计划的州内，向获批的SGO进行符合条件的现金捐赠；

在申报联邦所得税时申请该抵免（受相关限额约束）。

注意：请核实该组织是否属于获批的SGO，且位于参与本计划的州内。

About the FSTC

The Federal Scholarship Tax Credit program brings together individual donors, participating states and Scholarship Granting Organizations (SGOs), to expand educational opportunities in the U.S. through qualified scholarship contributions.

Beginning with Jan. 1, 2027, individuals may claim a federal income tax credit up to $1,700 for qualified cash contributions to certain public charities that grant scholarships for qualifying elementary and secondary educational expenses. Married couples filing jointly may each be able to claim a $1,700 credit, for a total credit of $3,400 on the joint return. The program is available only in states that elect to participate and submit approved SGOs to the IRS.

Participating in the FSTC

Find how to participate in the program depending on your role:

States

Scholarship Granting Organizations

Individual taxpayers

States

States and the District of Columbia (state) decide whether to participate in the FSTC program. Taxpayers can’t claim the credit for qualifying donations in a state until that state elects to participate and submits its approved SGOs to the IRS.

How to participate in the FSTC

To participate, a state must:

Complete and submit Form 15714, Advance Election to Participate under Section 25F for 2027 PDF

Meet state responsibilities to review and certify organizations seeking SGO status and create an annual list of approved SGOs

Make the election to participate and submit an annual list of SGOs on the FSTC State Portal

State responsibilities

The governor, or an authorized delegate, must review and certify each organization the state includes on its SGO list. The state must confirm that each organization meets Section 25F requirements. This includes that an organization must:

Be tax-exempt under section 501(a) and described in Section 501(c)(3) as a public charity, not a private foundation. The IRS will assist states in assessing this requirement

Located in the state

Account for scholarship funds and use a segregated account when required

Comply with scholarship eligibility requirements

Resources for states

FSTC State Portal

Temporary and proposed regulations

Federal State and Local Governments

Scholarship Granting Organizations (SGOs)

Section 25F establishes eligibility and ongoing compliance requirements for organizations seeking to qualify as an SGO.

How to qualify

To qualify as an SGO under Section 25F, an organization must

Be recognized as a tax-exempt public charity under IRC Section 501(c)(3), private foundations are not eligible,

Meet specific requirements for awarding scholarships, managing contributions, and verifying student eligibility,

Ask to be included on a participating state's SGO list and

Provide information to the state needed to establish their eligibility.

Once qualified, SGOs must meet ongoing financial, recordkeeping, donor acknowledgment, and IRS reporting requirements, including registering and reporting through the FSTC SGO Portal.

Resources for SGOs

Tax Exempt Organization Search

Charities & Nonprofits

Individual taxpayers

The FSTC is a non-refundable tax credit available beginning in tax year 2027. You may be eligible to claim up to $1,700 for qualified cash contributions made during the tax year to an approved Scholarship Granting Organization, or up to $3,400 for married taxpayers filing jointly.

Eligibility

To be eligible for the credit, you must:

Make a qualified cash contribution to an approved SGO in a participating state

Claim the credit when you file your federal income tax return, subject to applicable limitations.

Note: Check if the organization is an approved SGO and located in a participating state.

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联邦奖学金税收抵免 (FSTC)