Why Choose CEN SGO?
Built exclusively for Christian schools: We know Christian school leaders are busy, so CEN SGO provides all the support schools need – compliance, donor relations, application processing, communications, and more, allowing you to focus on your mission.
Increased funding: We are pleased to announce that schools will receive at least a 2% direct cash payment from all federal SGO contributions. [Confirm with CEN SGO] Additionally, we provide funding for advocacy in Massachusetts that champions Christian education and biblical values.
Proven success: CEN SGO is built off its proven success and experience operating a successful state SGO in Ohio. CEN SGO reports more than $15 million raised for scholarships and more than 8,700 scholarship recipients.
World-class platform: CEN SGO operates from a world-class tech platform that has been custom built to provide the best user experience for schools, donors, and scholarship applicants. Schools can sign up to see a free demo of the platform.
Marketing support: CEN SGO will provide strategic and material support to schools.
What is the Education Freedom Tax Credit?
The Education Freedom Tax Credit (EFTC), also known as the Federal Scholarship Tax Credit, is a new federal tax credit under Section 25F of the Internal Revenue Code. Beginning January 1, 2027, an individual taxpayer can claim a credit of up to $1,700 for donations to approved Scholarship Granting Organizations (SGOs). The EFTC is a dollar-for-dollar reduction in federal tax liability. Unlike a deduction, which merely lowers taxable income, this credit directly reduces the amount of tax owed.
Scholarships are available only in states that opt in. Thirty states had done so when the U.S. Treasury issued its rules on October 1, 2026. Massachusetts has not. The decision rests with the Governor, and the state’s election for 2027 is due by January 1, 2027.
Massachusetts hasn’t opted in. What does that mean?
Under the federal rules, a taxpayer in any state can claim the credit for a gift to a qualified SGO in a participating state. But scholarships can generally go only to students who live in participating states. Unless Massachusetts opts in, gifts from Massachusetts taxpayers will fund scholarships for students in other states, and Massachusetts students will receive none.
That is why MA CEN is urging the Commonwealth to opt in, and why schools and supporters should engage now. See how to act →
Why This Tax Credit Matters
1. The biggest opportunity to expand Christian education in Massachusetts’s history. Significant barriers, especially financial, keep many students in schools that too often teach values at odds with Scripture. If we want the next generation to know and love Christ, we must make education grounded in a biblical worldview accessible to more Massachusetts families. This new tax credit has the ability, if leveraged by believers, to put a Christian education within reach of every Massachusetts family who wants one.
2. A call to biblical stewardship. Scripture calls on believers to be good stewards of their resources. The tax credit encourages Christians to be better stewards of their tax dollars by allowing them to redirect their tax dollars from the Washington abyss into gospel-centered, Christian education. Christians should take full advantage of the tax credit to transform their tax liability into a powerful investment impacting the next generation for Christ.
Why Christian Education?
Scripture calls parents to train our children in the instruction of the Lord (Ephesians 6:4). Providing a Christian education to as many kids as possible is one of the most effective ways to raise up a generation that knows and loves Christ.
Who qualifies to receive a scholarship?
Once Massachusetts participates: a K-12 student who lives in Massachusetts, is eligible to enroll in a public school, and whose household income is at or below 300% of area median gross income. The U.S. Treasury estimates that about 96% of children in participating states would qualify.
Can homeschool families take part?
Homeschool families, co-ops and organizations are welcome to join MA CEN’s advocacy. Scholarship eligibility is a separate question. For 2027, the federal rules tie scholarships to enrollment in a public, private or religious school as each state defines it. Massachusetts treats home education as an approved alternative to school attendance, not as a school, so homeschool students may not qualify at first. The Treasury is taking public comment on this point, and MA CEN will keep members updated.
Can I designate a specific school?
Once Massachusetts participates, yes, as long as the school participates in CEN SGO — or you can give an undesignated gift. Federal law does not allow a gift to be earmarked for a particular student.
Will participating put our school’s independence at risk?
The program is designed to keep schools independent. The benefit flows as a federal tax credit to donors, who give private dollars to an SGO, which then awards scholarships to families — your school is not a direct recipient of federal or state funds. The federal rules also bar participating states from imposing operating requirements on SGOs that are more restrictive than federal law. MA CEN is committed to continuing to advocate that all school choice programs come with “no strings attached.”
How much of my gift reaches scholarships?
Federal law requires an SGO to spend at least 90% of its income on scholarships, so administrative costs are capped at 10%. Giving through CEN SGO ensures the majority of the administrative fee is reinvested in Massachusetts Christian schools and in advocacy in Massachusetts. [Confirm with CEN SGO]
Who awards the scholarships?
SGOs award scholarships to schools on behalf of families, based on the amount of donations designated to your school.
What can scholarship funds be used for?
Private school tuition and fees, books, supplies, and classroom materials, tutoring and special-needs services, computers, tablets, and technology, internet access for learning, school uniforms and required attire, and transportation to and from school.
Does this cost Massachusetts any tax dollars?
No. The program uses a federal tax credit, not state appropriations. Scholarships are funded by private donations, so no state or local public money goes to private schools. The program simply encourages private giving by allowing taxpayers to redirect a portion of their own federal taxes to support the educational option of their choice.
What should schools do right now to prepare?
Don’t wait for the state to act. Join MA CEN so your school is counted in the push for Massachusetts to opt in and is ready to participate in CEN SGO on day one. Confirm your tax-exempt status, ask CEN SGO for a demo of its platform, and begin telling your families and donors how the credit works. Then ask the Governor to opt Massachusetts in. See how to act →
