Agency Information Collection Activities; Requesting Comment on Qualified Contributions to a Scholarship Granting Organization Under Section 25F

Issuing agencies

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Full Text

<html>
<head>
<title>Federal Register, Volume 91 Issue 202 (Wednesday, October 21, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 202 (Wednesday, October 21, 2026)]
[Notices]
[Pages 66621-66622]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-21477]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Requesting Comment on 
Qualified Contributions to a Scholarship Granting Organization Under 
Section 25F

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

-----------------------------------------------------------------------

SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before December 21, 
2026 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to <a href="/cdn-cgi/l/email-protection#ec9c9e8dc28f8381818982989fac859e9fc28b839a"><span class="__cf_email__" data-cfemail="1e6e6c7f307d7173737b706a6d5e776c6d30797168">[email&#160;protected]</span></a>.

[[Page 66622]]

Include ``OMB Control No. 1545-2335'' in the subject line of the 
message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Jason Schoonmaker, 
(801) 620-6008.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. Comments submitted in response to 
this notice will be summarized and/or included in the request for OMB 
approval. All comments will become a matter of public record, and 
viewable on relevant websites. For this reason, please do not include 
in your comments information of a confidential nature, such as 
sensitive personal information. Comments are invited on: (a) Whether 
the collection of information is necessary for the proper performance 
of the functions of the agency, including whether the information shall 
have practical utility; (b) the accuracy of the agency's estimate of 
the burden of the collection of information; (c) ways to enhance the 
quality, utility, and clarity of the information to be collected; (d) 
ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or other forms of information technology; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.
    Title: Qualified Contributions to a Scholarship Granting 
Organizations Under Section 25F.
    OMB Control Number: 1545-2335.
    Form Number: 15714.
    Regulation Project Number: Treasury Decision 10057, Revenue 
Procedure 2026-6.
    Abstract: Section 25F of the Internal Revenue Code (IRC) allows 
States to voluntarily elect to participate in the Federal Scholarship 
Tax Credit (FSTC) program. States must provide the Internal Revenue 
Service (IRS) with a list of the scholarship granting organizations 
(SGOs) located in their State that meet the requirements of IRC section 
25F(c)(5). Form 15714 provides an authorized State representative with 
a method to elect participation under IRC section 25F. Revenue 
Procedure 2026-6 provides guidance regarding a procedure for a State to 
voluntarily elect to participate under IRC section 25F. T.D. 10057 
provides rules for State elections to participate under section 25F, 
including the registration process on the IRS State section 25F portal; 
rules for information and certifications a State is required to provide 
for each organization included on the State SGO list; and procedures a 
State must use in determining whether organizations meet the 
requirements of section 25F(c)(5). In addition, T.D. 10057 provides 
procedures for registering SGOs through an IRS electronic SGO portal; 
reporting, recordkeeping, and third-party disclosure of qualified 
contributions received by SGOs; and providing timely written 
acknowledgments to donors.
    Current Actions: There is no change to the previously approved 
information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, state governments, not-
for-profit institutions.
    Estimated Number of Responses: 22,002,210.
    Estimated Time per Response: 22 minutes.
    Estimated Total Annual Burden Hours: 8,258,885.
    Dated: October 16, 2026.

Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-21477 Filed 10-20-26; 8:45 am]
BILLING CODE 4831-GV-P


</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>