GIVE for Students exists to put a school within reach of the child it fits — through scholarships, tuition grants, and other educational assistance for elementary and secondary students, and by relieving the financial barriers that decide where a child can learn.
Giving is not open yet. Each path opens only when the law behind it says it can, and the record shows exactly where each one stands.
A gift reaches a student down one of four paths. They are funded differently and authorized separately, so GIVE keeps them distinct from its first line of accounting — but every one of them ends in the same place: a family that can say yes to the school that fits their child.
Arizona's school tuition organization program lets a taxpayer direct part of what they owe the state toward a child's tuition instead. For the household it is a redirection. For a student it can decide where the next nine years happen.
Opens when Arizona certifies GIVE as a school tuition organization.
A federal credit for gifts to scholarship granting organizations, in the states that choose to take part. It is the reason a program built in Arizona can reach a student somewhere else — Oklahoma first.
Opens with federal qualification and a state's listing.
The plainest kind, and the one nobody has to qualify for: a gift given because a student should have the chance. No credit program, no state election, no conditions attached. It becomes a scholarship.
Opens with the IRS determination.
The least glamorous and the most load-bearing. Operating gifts pay for the audits, the filings, and the checking that proves every scholarship dollar went where it was accepted to go — so that scholarship money never has to.
Opens with the IRS determination.
None of these is open today. No path opens — and no tax benefit exists — until the authorization behind it is actually active, and that is tracked per state and per year. Where each one stands is on the record.