Section 25F compliance, enforced in code.
BrightTrust covers the full Section 25F lifecycle: compliant donations, an immutable ledger, verified student eligibility, scholarship awards, direct provider payments and IRS reporting. Compliance rules are enforced in code, and the database itself protects the money.
Federal Section 25F tax-credit scholarships. The credit takes effect January 1, 2027.
One system of record carries every dollar through the whole Section 25F lifecycle, so nothing is re-keyed and nothing goes missing.
A five-minute donation flow that tracks each donor's $1,700 credit limit and sends an IRS-compliant receipt for every gift.
Every dollar lands in an append-only, double-entry ledger. Designated gifts are held in a segregated Section 25F account for each school.
Document-verified household income and residency, application review and acceptance in one scholarship workflow.
Approved providers are paid directly from your bank. Money never passes through families, and schools are paid only for charges they bill.
IRS donor reports, year-end donor statements, Form 990 figures and a read-only auditor portal.
Everything an SGO needs to launch compliant on day one.
IRS Publication 1771 receipts, the 90% expenditure test, anti-earmarking, the State and IRS listing gate and 7-year retention are built in. Donors see a warning before they pass the $1,700 credit limit. Donors are never asked for a Social Security number.
Append-only, double-entry and SHA-256 hash-chained. Corrections are reversing entries only. Designated gifts sit in a segregated Section 25F account, every bank account reconciles daily, and any mismatch blocks disbursements automatically.
Parent enrollment, 300% AMGI income limits by home county with document-backed reviewer verification, residency checks, disqualified-person screening, priority tiers and acceptance certification, plus a duplicate-award check across SGOs.
Schools submit budgets, admins approve line items, and the platform pays approved providers directly from your bank with maker-checker approval. Tuition and other school-billed charges go to the school as payee. Everything else goes straight to the provider.
Upload a school budget and every line item is flagged Eligible, Partial or Ineligible under Section 25F with a plain-language rationale. The result is a defensible campaign goal and the donor math to reach it.
Donor, parent, school, homeschool hub, vendor, admin and read-only auditor experiences, backed by role-based access, MFA, PCI SAQ-A payments and a searchable append-only audit log.
Seven role-scoped portals share one ledger. Each person sees exactly what their seat needs, and nothing else.
Eligibility check, school choice, recurring gifts, receipts, and an impact dashboard that shows what their taxes now fund.
Budget submission, live fundraising progress, delivery confirmation and receipt upload. Vendors see only what they are owed.
Budget approval, maker-checker payment batches, surplus redistribution and a compliance dashboard that recalculates within a minute of any ledger write.
Read-only access to every financial, eligibility and compliance record. Every auditor read is itself logged.
Section 25F is new law, and the IRS will audit against it. BrightTrust turns each rule into a check the platform will not skip, then keeps the cryptographic record that proves it.
Rules written for Treasury's proposed regulations are versioned. When the final regulations arrive, each rule is updated once and applied to every customer.
AWS Cognito sign-in with optional multi-factor authentication and role-scoped access for every portal. Unauthorized requests are refused, and logged.
Stripe Elements keeps BrightTrust in PCI SAQ-A scope. No analytics, chat or third-party scripts on the donation page.
Update and delete are revoked on the ledger at the database role level. Documents are encrypted and versioned in AWS S3.
No. BrightTrust is software only. Stripe processes donations and your organization's own bank accounts hold the cash. BrightTrust keeps the ledger, sends payments from your accounts only after a second person approves them, reconciles every account daily, and blocks all payments if the books and the bank ever disagree.
Scholarship Granting Organizations preparing to accept federal Section 25F tax-credit donations, from a single-program startup SGO to a multi-school statewide organization.
The Section 25F credit takes effect January 1, 2027. Donors can designate qualified contributions once your SGO appears on both the State and IRS lists, and BrightTrust opens that option from the listing date you record. Onboarding takes up to three days, so there is still time to be ready on day one. Book a walkthrough and we will map your launch timeline together.
No. BrightTrust enforces compliance controls in code and gives you the records to prove it, but your organization remains responsible for its own IRS and state filings. We are glad to work alongside your counsel and auditor.
Book a walkthrough of the donor flow, vendor payments and the compliance ledger. You talk to the people who build BrightTrust, and we reply within one business day.
