- States may voluntarily elect to participate in the Federal Scholarship Tax Credit program by submitting lists of qualifying scholarship granting organizations to the IRS.
- The collection covers Form 15714, Revenue Procedure 2026-6, and Treasury Decision 10057 requirements for registration, certifications, reporting, and donor acknowledgments.
- This is an extension of OMB Control Number 1545-2335 with no changes; comments are due by December 21, 2026.
- Affected parties include state governments, not-for-profit scholarship organizations, and individuals making qualified contributions.
What does the IRS notice cover?
On October 21, 2026, the Internal Revenue Service published a notice inviting comments on its information collection for qualified contributions to scholarship granting organizations under Internal Revenue Code Section 25F.
Section 25F permits states to voluntarily elect participation in the Federal Scholarship Tax Credit program. Participating states must provide the IRS with a list of scholarship granting organizations in their state that satisfy the requirements of Section 25F(c)(5).
Form 15714 allows an authorized state representative to make this election. Treasury Decision 10057 and Revenue Procedure 2026-6 outline the registration process through the IRS State Section 25F portal, required information and certifications, and procedures for determining whether organizations qualify.
Who is affected and what information is collected?
The collection applies to state governments, not-for-profit institutions, and individuals or households. Scholarship granting organizations must register through an IRS electronic portal, report on qualified contributions received, maintain records, make third-party disclosures, and provide timely written acknowledgments to donors.
States are required to follow specific procedures when verifying that listed organizations meet Section 25F(c)(5) standards and to supply the necessary certifications for each organization.
Republic Tax Relief provides private tax-resolution services for individuals and businesses facing IRS or state tax issues. Readers with separate questions about resolving existing tax liabilities unrelated to this scholarship program may contact the firm for a free, no-obligation initial consultation to discuss suitability, scope, fees, and availability of assistance communicating with the IRS.
What is the current status and estimated burden?
This notice represents an extension of a currently approved collection under OMB Control Number 1545-2335. There is no change to the previously approved information collection.
The IRS estimates 22,002,210 responses, with an average of 22 minutes per response, resulting in 8,258,885 total annual burden hours.
How and when to submit comments
Written comments must be received by December 21, 2026 to be assured of consideration. They should be directed to Andres Garcia at the Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-2335" in the subject line.
The IRS specifically invites input on whether the collection is necessary and has practical utility, the accuracy of burden estimates, ways to enhance information quality and clarity, methods to reduce burden including automation, and any capital or operational costs.
Announcement covered: Oct 21, 2026.
General information only, not individual tax, legal, or financial advice. Rules, deadlines, and eligibility depend on your circumstances. Check current official guidance or consult a qualified professional.
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