Federal: 05 Schools and Communities

Education Freedom Tax Credit (EFTC): Schools and Communities

School Benefits

The Education Freedom Tax Credit supports schools indirectly by helping families access scholarship assistance for qualified educational expenses.


School benefits include:

  • Scholarships are awarded for the benefit of students and directed to schools
  • Schools retain their independence, governance, admissions, and curriculum
  • Participation does not require schools to alter religious instruction or educational philosophy

Scholarship Granting Organizations administer awards in accordance with federal and state requirements.

Community Benefits

The Education Freedom Tax Credit is designed to strengthen communities by expanding educational opportunity through private, voluntary participation.


Community benefits include:

  • Increased access to education options for eligible families
  • Support for diverse educational models, including faith-based schools
  • A framework that encourages civic participation without federal control over schools

Participation by states and organizations is voluntary, and program implementation reflects local decisions and priorities.

We Welcome Schools to Register with Renew Scholarships

Learn More About State Level Scholarship Programs

For interest in discovering more about state scholarship tax credit programs completely separate from the EFTC, please consider one the programs below in which Renew Scholarships is currently operating.