Section 25F Donor Tax Credit Calculator
Estimate the federal credit value of a qualifying SGO contribution based on your gift and tax situation. Illustrative only — not tax advice.
How the credit works
The Section 25F credit is a non-refundable federal income tax credit — it reduces your federal taxes owed, dollar for dollar, up to the annual maximum.
Unlike a charitable deduction — which reduces your taxable income by your marginal rate — a credit reduces your taxes by the full credited amount, regardless of your bracket.
A donor in a 12% bracket who donates $1,700 to a qualifying SGO receives the same $1,700 credit as a donor in a 37% bracket who donates the same amount.
Annual maximums
Remember
The credit is non-refundable. It can reduce your taxes to zero but cannot generate a refund. If your federal tax liability is less than the credit, the unused portion is not lost — it carries forward for up to five years.
Estimate your credit
Enter an amount. The estimate updates as you type.
The credit is $1,700 per taxpayer. Each spouse in a married couple filing jointly is a separate taxpayer with their own $1,700, so enter one person’s planned gift.
Federal tax credit
$0
Comes straight off the tax you owe
Your net cost
$0
Enter an amount above
This calculator provides illustrative estimates only and does not constitute legal or tax advice. Actual tax credit amounts depend on your specific tax situation, applicable IRS rules, and final Section 25F regulations. Consult a qualified tax professional before making decisions based on these estimates.