AOSF is non-profit scholarship granting organization that provides tax-credit scholarships to low-income K-12 students across Alabama to attend the public or private school of their choice. Our mission is to empower families to choose the school that best fits their child’s unique educational needs. 

Scholarships are funded by the donation of corporate and individual Alabama income tax liability. AOSF leads the way statewide in providing over 15,000 scholarships since 2013. 

 “C” Corporations can offset up to 100% of the corporation’s Alabama income tax liability.

Individuals  can donate up to 100% of their Alabama income tax liability capped at $100,000 in tax credits.

Pass Through Entities (“S” Corporations, partnerships, and LLCs) can donate up to 100% of their Alabama income tax liability and may be able to claim as a business expense for federal benefit as well.

Additionally, donation payments can be made quarterly to offset quarterly estimated tax payments.

Please consult your tax professional regarding specific guidance and updates.

Yes.  If your CPA or tax advisor has any questions about the new changes or how to make a reservation on your behalf, please have them reach out to us. 

Yes! You can make the reservation yourself through the Department of Revenue self-service site, MyAlabamaTaxes. Please visit our donate page for more details on how the donation process works.

Tax credits expire on December 31st each year, so technically, you have until then to make your donation. However, we urge donors to reserve their tax credits and donate earlier in the year rather than later, especially because tax credits have run out in the past before Dec. 31. 

Reserving tax credits sooner in the year also allows students and families to plan for the next school year knowing that funds will be available for their existing scholarships.

Each year the Alabama Department of Revenue allocates $40 million in tax credits. These are available on a first-come, first-served basis, so if you want to support the ability of children to thrive in a school that fits their needs, this is a great way. 

Head to www.myalabamataxes.gov to make a reservation to donate up to 100% of your Alabama tax-liability to AOSF or contact your tax professional.

It is important to note you cannot designate your tax-credit donation to a certain school or student, as it is specifically prohibited in the Alabama Accountability Act, which is the law that governs our program. But you can be certain that your donation will help students in Alabama succeed.

Think of your donation as redirecting your taxes towards scholarships. You're already paying your state taxes, so why not make them count? 

Instead of paying the state directly, you can donate a portion or all of your tax liability towards scholarships and receive a dollar-for-dollar tax credit from the state. 

So when we say it doesn't cost a thing to donate, you aren't really making a separate payment, but rather, paying your taxes in advance while helping students across the state attend a school that fits their needs. 

AOSF is a non-profit scholarship granting organizaiton that relies on tax-credit donations from individual and.or corporate donors to provide scholarships to low-income students in K-12 schools to attend a public or private school that best fits their needs. 

The CHOOSE Act is administered by the Alabama Department of Revenue and makes refundable income tax credits called education saving accouints (ESAs) available to income-eligible K-12 students in Alabama. It does not rely on donations from individual or corporate donors. 

Income-eligible students whose families want to choose a school that best fits their child’s unique educational needs.

Andy Ryan

Executive Director

aryan@alosf.org

(205) 206-7808

P.O. Box 59188

Birmingham, AL 35259