Advance Election to Participate Under Section 25F

Section 25F of the Internal Revenue Code (IRC) allows for State to voluntarily elect to participate in advance of providing to the Internal Revenue Service (IRS) a list of the scholarship granting organizations (SGOs) that meet the requirements of IRC section 25F(c)(5) and are located in the State. Form 15714 provides an authorized State representative an easy method to elect participation under IRC section 25F. Revenue Procedure 2025-XX provides guidance regarding a procedure for a State to voluntarily elect to participate under IRC section 25F.

The latest form for Advance Election to Participate Under Section 25F expires 2026-05-31 and can be found here.