More access. More opportunities. More doors opened.
Beginning in 2027, the Education Freedom Tax Credit creates a new way for individuals to support K–12 educational opportunities.
What is Arete Access?
Arete Access is Arete Scholars’ planned initiative for the new Education Freedom Tax Credit. Eligible individuals can receive a 100% federal income tax credit for qualifying contributions, helping expand educational opportunities for children across Georgia, Louisiana, and Alabama.
The right educational opportunity can change a child’s life. Arete Access will expand access to resources and support that help children succeed in school and beyond.
Who it's for
Corporations and electing pass-through entities do not qualify, but business owners and employees may participate as individuals.
Three steps
Beginning Jan. 1, 2027
Beginning in 2027, make a qualifying contribution to Arete Scholars through Arete Access.
Your contribution helps eligible K–12 students access educational opportunities and resources.
When you file your federal return
Use your contribution documentation to claim the credit when you file your federal income tax return, subject to program requirements and your tax situation.
Questions
The Education Freedom Tax Credit allows eligible individuals to receive a 100% federal income tax credit for qualifying contributions to approved scholarship granting organizations, helping children access educational opportunities.
Arete Access is Arete Scholars’ planned initiative for this new federal tax credit, designed to expand educational opportunities for children across Georgia, Louisiana, and Alabama.
The federal tax credit takes effect Jan. 1, 2027.
States must formally opt in. Georgia, Louisiana, and Alabama have elected to participate, and individuals in all 50 states can make qualifying contributions to approved organizations in participating states.
Individual taxpayers in all 50 states may participate. Corporations are not eligible for the federal credit, but business owners and employees may participate as individuals.
Eligible individuals can receive a 100% federal income tax credit on qualifying contributions of up to $1,700 per year. This is the annual credit limit, not a limit on how much you can give.
Yes. You can participate in both through separate qualifying contributions. The same contribution dollars cannot receive both a state and federal tax credit.
The federal credit begins Jan. 1, 2027. Arete will share contribution instructions as the program develops. To receive updates, sign up here.
Students must meet program eligibility requirements, including a household income at or below 300% of the area median income. Income limits vary by county or metropolitan area. View HUD income data.
Arete Access is being developed to expand educational opportunities for eligible children across Georgia, Louisiana and Alabama. We’ll share details about available support and covered expenses as the program evolves.
Students may qualify for both, subject to applicable program rules. Arete will share guidance on how these opportunities can work together.
Yes. Students currently enrolled in a private school may qualify if they meet the program’s eligibility requirements.
An SGO is a qualified nonprofit that provides scholarships for eligible students and must meet federal requirements. These organizations connect donor contributions with educational opportunities for children.
Arete is following federal guidance as we prepare to launch Arete Access. We’ll share updates and participation details as the program evolves.
Fill out this form to express your interest in Arete Access and learn more about upcoming opportunities for your school or your employees.
What happens next?
As the U.S. Treasury develops program rules and guidance, Arete is closely following developments and preparing to launch Arete Access.
