EFTC in Delaware

Delaware has not yet announced a decision on the federal scholarship tax credit program. Also known as the Federal Scholarship Tax Credit (FSTC), the program was enacted as IRC §25F and takes effect January 1, 2027.

Governor: Matt Meyer; Democrat
Status: No decision yet
Program begins: January 1, 2027; Federal tax credit live

Contact Governor Meyer →

What's at stake for Delaware

Governor Matt Meyer has not yet announced a decision on whether Delaware will opt in to the federal Educational Choice for Children Act (EFTC). The program goes live on January 1, 2027, and governors must submit a list of qualifying Scholarship Granting Organizations (SGOs) to the U.S. Treasury by January 1 of each participating year.

If Delaware opts in, families across the state will be eligible for scholarships funded through the program, and federal tax dollars contributed by Delaware donors will stay in Delaware communities. If Delaware does not opt in, donors here can still claim the federal tax credit by giving to SGOs in other states, but those scholarships will go to students elsewhere.

Delaware residents, parents, educators, and taxpayers can let Governor Matt Meyer know they want Delaware to participate. The decision is annual: even if a governor declines initially, future years remain open.

Frequently asked questions about EFTC in Delaware

Does Delaware participate in EFTC?

Not yet decided. Governor Matt Meyer has not announced a decision. Governors can opt in by submitting a list of qualifying Scholarship Granting Organizations (SGOs) to the U.S. Treasury by January 1 of each year.

Who is the governor of Delaware and what is their position on EFTC?

Governor Matt Meyer (Democrat) has not yet announced a decision.

Can Delaware residents donate to an SGO and claim the federal tax credit?

Beginning January 1, 2027, any U.S. taxpayer can claim a federal income tax credit of up to $1,700 per tax return for donations to a qualifying Scholarship Granting Organization, regardless of the state they live in. Because Delaware has not yet opted in, donations from Delaware residents would need to go to SGOs in opted-in states, funding scholarships for students in those states rather than in Delaware.

When does the EFTC program begin?

The Educational Choice for Children Act program begins on January 1, 2027. Donations made on or after that date are eligible for the federal tax credit. Each participating state's governor must submit a list of qualifying Scholarship Granting Organizations to the U.S. Treasury by January 1 of each participating year.

Becoming an SGO in Delaware

Delaware has not opted into the federal §25F credit, so there is no SGO certification pathway here yet. If Delaware opts in, an organization would need to meet the federal requirements that apply in every participating state:

Be a 501(c)(3) nonprofit that is not classified as a private foundation.
Spend at least 90% of the income you receive on scholarships, the remaining 10% is the only budget for all administration, including fundraising.
Award scholarships to 10 or more students who attend more than one school.
Do not earmark or reserve contributions for a specific, named student.
Serve students in households at or below 300% of area median gross income.
Appear on your state's certified SGO list, which the state submits to the U.S. Treasury.

Follow Delaware’s status above, and see how to start an SGO to prepare in the meantime.

Scholarship Granting Organizations in Delaware

Our directory tracks the Scholarship Granting Organizations running today’s state tax-credit scholarship programs, the organizations most likely to administer the federal EFTC once official §25F lists are certified.

Browse the national SGO directory →