Colorado's K-12 scholarship granting organization
Turn your federal taxes into a Colorado student's scholarship
Starting January 1, 2027, you can give up to $1,700 to Best Ed and get every dollar back as a federal tax credit. Your gift helps a Colorado family pay for the education that fits their child best.
Scholarships for your best path to learning.
Choose your path
Which one are you?
I'm a parent
Help paying for tuition, tutoring, curriculum and other school costs for your K-12 student in Colorado.
See who qualifies →I want to give
Every dollar back, up to $1,700. Choose the school, program or community your gift supports.
See how giving works →I run a school
A new scholarship pool for your families. Best Ed handles verification, receipts, compliance and payment.
Partner with Best Ed →How it works
Three steps from your tax bill to a student's classroom
You give
Donate to Best Ed and, if you like, name a participating school, program or part of Colorado. We send you a written receipt for your records.
We award scholarships
Families apply, we verify household income, and scholarship committees apply Board-approved criteria. Payments go straight to the school or education provider.
You claim the credit
Claim the Education Freedom Tax Credit on your federal return. A credit reduces the tax you owe dollar for dollar, so a $1,700 gift can cut your tax by $1,700.
For donors
Give the tax you already owe to a student who needs it
The federal Education Freedom Tax Credit (Internal Revenue Code §25F) gives you a credit for qualified gifts to a scholarship granting organization, up to $1,700 per taxpayer each year. Treasury's proposed rules would let a married couple filing jointly claim up to $3,400.
A credit is different from a deduction. A deduction lowers your taxable income, so a $1,700 deduction saves a 22% bracket filer about $374. A $1,700 credit lowers the tax itself by $1,700.
- Choose where it goes. Direct your gift to a participating school, a program, or a region such as rural Colorado.
- No student earmarks. Federal law doesn't let donors pick a specific student, and Best Ed makes every award independently.
- Kept separate. Credit-eligible gifts sit in their own account and are never mixed with operating funds.
For families
Who qualifies for a Best Ed scholarship
Best Ed serves elementary and secondary students across Colorado, with special attention to rural and underserved communities. A student can qualify if all of these are true:
- Eligible for public school. The student could enroll in a public elementary or secondary school.
- Lives in Colorado. The family meets Colorado residency requirements.
- Household income fits. Last year's household income is at or below 300% of the area median income for your county and family size.
- Has qualified education costs. The scholarship pays for an approved expense, listed below.
We verify income and family size before any award. Where funds are limited, students who had a scholarship last year come first, then their brothers and sisters, as federal law requires.
What a scholarship can pay for
The federal list is broader than private school tuition. It can include:
Payments usually go directly to your school or education provider. Where possible, we aim to cover about half of a student's demonstrated need. Amounts depend on your circumstances and the donations received.
For schools and providers
A scholarship pool your families didn't have last year
Running a scholarship granting organization means income verification, segregated accounts, donor receipts, audits and federal reporting. Best Ed does that work so your school can focus on students.
Partner schools can host their own application page, recruit local donors and help form a scholarship committee that reviews applications using Best Ed's objective criteria.
What partnering looks like
- You: confirm enrollment and costs, and share the giving campaign with your community.
- Best Ed: takes applications, verifies eligibility, screens for conflicts and disqualified persons, and pays you directly.
- Together: a local scholarship committee recommends awards within Best Ed's rules, and Best Ed keeps final authority.
Built for Colorado
From the Front Range to the Eastern Plains and the Western Slope
Colorado has opted in to the federal scholarship tax credit program, which means students here can receive scholarships starting in 2027. Best Ed is a Colorado nonprofit created to serve this state's students, with particular focus on rural communities where choices are fewest.
Donors anywhere in the country can give to Best Ed and claim the federal credit.
How we're run
Accountable for every dollar
Goes to scholarships
At least 90% of qualifying income is spent on scholarships for eligible students, as §25F requires. Any surplus after expenses also goes to scholarships.
Separate account
Credit-eligible donations and their earnings are held in a dedicated account and never commingled with other funds.
Donor-picked students
Awards follow objective, Board-approved criteria. Directors, officers, committee members, major donors and their families can't receive scholarships.
Independent review
We keep records for every award and payment, reconcile our accounts regularly, report to the Board, and complete the audits and filings the law requires.
FAQ
The questions people ask first
Federal rules for the credit are still being finalized by the Treasury. We'll update these answers as guidance changes.
What is a scholarship granting organization?
A nonprofit that turns donations into K-12 scholarships. Under §25F it must spend at least 90% of its income on scholarships, verify each family's income, serve students at more than one school, and keep donor gifts separate.
I usually get a refund. Can I still use the credit?
Probably. A refund means you had more withheld than you owed, not that you owed nothing. The credit applies against the tax you owe for the year, so if you owe $1,700 or more, your refund grows by up to the amount you gave.
What if my gift is bigger than my tax?
The credit can't reduce your tax below zero. Under the law, an unused portion can carry forward to future years for a limited time. Your tax professional can confirm how it applies to you.
Can I give to my child's or grandchild's school?
You can direct a gift to a participating school. You can't direct it to a particular student, and a gift doesn't guarantee a scholarship for any family.
Is Best Ed a Christian or religious SGO?
Best Ed serves students at a range of schools and education providers, including private, public and homeschool settings where the expense qualifies. Families choose the school.
When can I give, and when can families apply?
Gifts made on or after January 1, 2027 can qualify. Sign up below and we'll email you when giving and applications open.
About Best Ed
A Colorado nonprofit for every student's best path
Best Ed was formed in October 2026 as a Colorado nonprofit corporation to operate as a scholarship granting organization under the federal Education Freedom Tax Credit. Our book-and-paths mark says what we do: education, with more than one way forward. A volunteer Board of Directors oversees our scholarship programs. Board members are not paid.
Stay on the path
Get the day giving and applications open
News on the credit, key dates and how to apply, for donors, families and schools. Questions now? Email info@BestEd.org.