IRS Wants Comments on Tracking Scholarship Donations, Naturally
Published Date: 10/21/2026
Notice
Summary
The IRS wants your thoughts on how it collects info about donations to Scholarship Granting Organizations under Section 25F. This affects donors and organizations involved in scholarships, aiming to make reporting easier and clearer. Comments are due by December 21, 2026, so jump in and help shape the process without any cost impact right now!
Analyzed Economic Effects
3 provisions identified: 0 benefits, 3 costs, 0 mixed.
Large Paperwork Burden Estimated
The IRS estimates 22,002,210 responses with an average of 22 minutes per response, totaling 8,258,885 annual burden hours for this information collection. Comments on this collection are due December 21, 2026.
SGO Registration Required on IRS Portal
T.D. 10057 requires Scholarship Granting Organizations (SGOs) to register through an IRS electronic SGO portal. If you operate or represent an SGO, you must use that portal to register your organization under IRC section 25F.
SGOs Must Report Contributions and Acknowledge Donors
T.D. 10057 requires SGOs to do reporting, recordkeeping, and third-party disclosure of qualified contributions they receive, and to provide timely written acknowledgments to donors. If you give to or run an SGO, your donation records and donor acknowledgments will be subject to these IRS rules.
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