1Abacus Fund
Look-and-feel prototype. Some functionality is intentionally stubbed.

Make your contribution.

Contributions to 1 Abacus Fund — 1 Abacus Fund's qualified Scholarship Granting Organization — are eligible for the federal Education Freedom Tax Credit for tax year 2027 and beyond, subject to the federal credit cap of $1,700 per individual ($3,400 per married couple filing jointly). Please run the capacity calculator first if you have not already. We accept ACH (preferred), credit card via Stripe, and check by mail. Employer-sponsored payroll deduction is available through participating employers; see For Employers.

Demo — not yet functional

Donate to 1 Abacus Fund.

Enter your contribution amount (up to $1,700 individual, $3,400 per married household for the federal credit cap; contributions above the cap are accepted and are eligible for the charitable deduction on the excess portion). Provide your name and email for receipting. Choose ACH (we'll request bank details on the next screen via secure tokenization) or credit card. You will receive a real-time confirmation by email and an annual donation receipt in January that meets the IRS substantiation requirements for claiming the §25F credit. This form is currently a placeholder — the live donation processor goes online once 1 Abacus Fund receives its IRS 501(c)(3) determination and Stripe verifies the account. To be notified the moment donations open, sign up for updates on the home page.

Step 1 — Amount

Federal EFTC cap is $1,700 per individual ($3,400 per married couple filing jointly). Contributions above the cap are accepted; the excess is generally treated as a regular charitable contribution.

Payment methods.

ACH (direct bank transfer): preferred. Lowest processing cost, fastest settlement, and the method we use for employer-aggregated payroll giving.

Credit card via Stripe: convenient, with a small processing fee that reduces the net amount the SGO receives. Live once Stripe verifies 1 Abacus Fund's 501(c)(3) status.

Check by mail: accepted. Make checks payable to '1 Abacus Fund' and mail to the address that will be published on this page at launch. Note your full legal name and email on the check memo so we can issue your receipt.

If you would like to give through a donor-advised fund, by stock transfer, or by wire, we would welcome the conversation — please contact us and we will gladly make the arrangements.

Your receipt and how to claim the credit.

Each January, 1 Abacus Fund issues an annual donation receipt to every donor. Monthly donors also receive an emailed receipt for each gift as it settles, in addition to this annual January statement. The receipt includes 1 Abacus Fund's legal name, EIN (once issued), your name, your total contributions for the prior tax year, and the required IRS statement that no goods or services were provided in exchange for the donation. You attach the receipt to your federal tax return (or hand it to your tax preparer) along with the EFTC claim form (form designation forthcoming from Treasury) to claim the §25F credit on Form 1040. We will publish a 'How to Claim Your EFTC Credit' filing guide each January once Treasury publishes the official claim form.

1 Abacus Fund does not provide tax or legal advice. Please consult your own tax professional about your eligibility for the federal Education Freedom Tax Credit and the treatment of any contribution above the credit cap.