Greater Opportunities for Access to Learning (GOAL) Across the USA
American GOAL administers the federal scholarship tax credit program, allowing taxpayers to redirect federal taxes to fund K-12 scholarships.
What is American GOAL?
American GOAL is the federal component of the GOAL Scholarship Program and administers the new federal scholarship tax credit initiative beginning in 2027.
The program allows individual taxpayers to receive a 100% federal income tax credit for contributions to a qualified scholarship granting organization (SGO) that funds scholarships for K-12 students.
key details of the federal scholarship tax credit
Tax Credit for Individuals
- 100% federal income tax credit for donations to scholarship granting organizations like American GOAL
- Up to $1,700 per taxpayer per year (potentially $3,400 for married couples)
- Available to taxpayers in all 50 states
- Corporations and Electing Pass-Through Entities are not eligible
- No national cap on total contributions
State-Level Participation
- States must formally opt in for SGOs to offer scholarships in their state
- The program takes effect January 1, 2027
- Scholarships may only be awarded within the state where the SGO operates
Family & Student Eligibility
- Students must come from families whose earnings are not greater than 300% of the area median income
- Income levels are based on county or metropolitan area
HUD data - American GOAL scholarships cover tuition and related fees for eligible students at participating private schools.
What Happens Next?
- Program rules and regulations will be issued by the U.S. Treasury
- GOAL is closely monitoring program developments
- Additional communication and guidance will be shared throughout 2026
Frequently asked questions
Program Overview
What is the Federal Scholarship Tax Credit?
The federal scholarship tax credit allows individual taxpayers to receive a dollar-for-dollar federal income tax credit for contributions to a qualified scholarship granting organization (SGO) like GOAL.
What is American GOAL?
American GOAL is the federal component of GOAL Scholarship Program, Inc. and will administer the federal scholarship tax credit initiative.
When does the program start?
The federal scholarship tax credit will take effect beginning January 1, 2027.
Do all states participate?
A state must formally opt in before SGOs can offer scholarships in that state. While taxpayers in all 50 states may claim the credit, scholarships may only be awarded in states that have opted in.
Scholarships & Student Eligibility
Who is eligible to receive scholarships?
Students must come from families whose earnings are not greater than 300% of the area median income, based on county or metropolitan area data from HUD.
What is covered under the American GOAL scholarship?
American GOAL scholarships cover tuition and related fees at participating private schools across the country.
Can scholarships cross state lines?
No. SGOs may only award scholarships to families within the state where the SGO operates.
Can federal scholarships be combined with state scholarships?
Generally speaking, federal scholarship funds may be combined with state scholarship funds, unless specifically prohibited by state law. However, total scholarship funds may not exceed the total cost of a student's tuition and fees.
Are students already enrolled eligible?
Yes. Students currently enrolled in a private school may receive scholarships if their family meets the income requirements.
Contributing to the Program
Who is eligible to contribute?
Individual taxpayers in all 50 states may participate in the federal tax credit program. Corporations are not eligible to participate.
How much can a taxpayer contribute?
Taxpayers may contribute up to $1,700 per year and receive a 100% federal income tax credit for their contribution.
Is there a national cap on contributions?
No. There is no national aggregate cap on total contributions under the federal program.
Can taxpayers participate in both state and federal tax credit programs?
If your state has a scholarship tax credit program, taxpayers may participate in both their state program and the federal program by making separate contributions to each.
When can contributions begin?
Contributions may begin January 1, 2027.
Program Administration & Next Steps
What is a scholarship granting organization (SGO)?
An SGO is a qualified nonprofit organization that administers scholarships for eligible students and must meet federal requirements, including spending at least 90% of income on scholarships.
Can donors designate a school for their contribution?
Yes. Donors may designate a specific school when making their federal contribution through GOAL.
Will scholarship funds be taxable to families?
No. Families who receive scholarships will not have to claim scholarship funds as taxable income.
What happens next?
The U.S. Treasury will issue formal regulations governing the program, and GOAL will share additional guidance as implementation details become available.
How can my school partner with American GOAL?
Fill out this brief form to indicate your interest in learning about American GOAL and your availability for a call with one of our team members.
Guiding Principles
In pursuing its mission, the GOAL Scholarship Program:
- emphasizes providing scholarships to children from families who are most in need of financial assistance;
- emphasizes the importance of parents investing their time, talent, and resources to make their children's school community one that achieves high levels of academic achievement and character development; and
- strives to operate in an effective, efficient, and ethical manner with accountability to all our stakeholders.
As evidence of its ongoing commitment to operate in an effective, efficient, and ethical manner, the Board of Directors of Georgia GOAL Scholarship Program, Inc., has adopted Model Ethical Principles and Standards.