News & Analysis as of

Scholarships Internal Revenue Code (IRC)

Foster Swift Collins & Smith

TEO Tax Update: New Credit for SGO Contributions

Introduction The One Big Beautiful Bill Act (Act) establishes a new federal tax credit for individual donations to Scholarship Granting Organizations (SGOs) serving U.S. elementary and secondary school students....more

Nutter McClennen & Fish LLP

Legacy Matters (Spring 2024)

Welcome to the spring edition of Legacy Matters, Nutter’s private wealth and nonprofit newsletter focusing on estate planning and philanthropy topics. In this issue, we analyze charitable deductions and required recordkeeping...more

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