Section 25F and Indian Country: New Scholarship Funding for Tribal-Serving Charities

Join Holland & Knight for a discussion about the new Education Freedom Tax Credit and what it could mean for Native American Tribes.

Starting in 2027, the new Education Freedom Tax Credit gives taxpayers a dollar-for-dollar federal credit of up to $1,700 for gifts to scholarship granting organizations (SGOs), opening a new funding stream for Tribal-serving public charities. The proposed regulations define "school" by reference to state law and do not expressly confirm that Bureau of Indian Education (BIE) schools qualify, making Tribal feedback critical.

Written comments are due December 1, 2026, ahead of the IRS public hearing on December 15.

Topics Include:

• How Section 25F works for donors, SGOs and students
• How Tribal-serving charities can position themselves to qualify as SGOs and be included on state lists
• Key open questions for Indian Country, including BIE school eligibility and recognition of Tribal assistance programs

Speakers:

Fatima Abbas  |  Partner, Washington, D.C.
Nancy Anderson  |  Senior Counsel, Washington, D.C.
Rachel Provencher  |  Partner, Washington, D.C.
Pete Upton  |  CEO and Chairperson, Native CDFI Network