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Support Catholic Education through Ohio Tax Credits!

What is CEF-SGO?

The Archdiocese of Cincinnati Foundation for Catholic Education (CEF)¹has been certified by Ohio as a scholarship-granting organization (SGO).

In keeping with the mission of CEF and the regulations of an SGO, CEF-SGO provides tuition scholarships to students in grades K-12 within the Catholic schools of the Archdiocese of Cincinnati.

Why Donate to CEF-SGO?

Supporting students and their formation through Catholic education is a great way to share our blessings and faith with younger generations!

Ohio taxpayers who donate to an SGO (like CEF) in support of Catholic education may be able to claim a dollar-for-dollar, non-refundable ² tax credit on their state income tax return for up to $750 per donor (up to $1,500 if married and filing jointly).³

In other words, the state of Ohio allows you to “spend” some of the state income taxes that you must pay anyway, to provide tuition assistance for students seeking an education in our Catholic schools.

¹ EIN 45-5404691; also known as The Catholic Education Foundation for the Archdiocese of Cincinnati, or CEF.

² The portion of an SGO donation that exceeds the tax liability is not refundable.

³ See section 5747.73 of the Ohio Revised Code.

How to Donate

Consult with your tax advisor to determine:

Your eligibility for the tax credit
Its value to you
The details of your gift (like amount and payment source)

When you are ready to make your donation, use one of the orange buttons on the left:

“Donate Now (online)” is for online donations using a credit card or your bank account information.
“Mail My Donation” opens a form that you can complete and print (or print and then complete) to mail with your personal check.

Whether donating online or by mail, you have the option of restricting your gift to a particular Catholic school within the Archdiocese of Cincinnati, but not to a particular student or family.

Gifts that are not restricted to a particular school will be available to families with the greatest need across our archdiocese.

You also have the option of choosing whether or not your contact information and gift amount are shared with the school.

1. What forms of payment do you accept?¹

Yes:

Check

Yes! Click the “Mail My Donation” button on the left to get started.

Bank Account

Yes! You may donate with a Checking or Savings account.

Click the “Donate Now (Online)” button on the left to get started.

Credit Card

Yes! Click the Donate Now button on the left to get started.

IRA

We are able to accept donations from IRAs, and guidance from the state suggests that such gifts are eligible for the SGO-related tax credit. Consult with your tax advisor to determine if this option is right for you.

No:

Digital Payment

We are not currently accepting digital methods like Google Pay, Apple Pay, PayPal, and Venmo.

Donor-Advised Funds

Although we are able to accept donations from donor advised funds, donations from a DAF are NOT ELIGIBLE for the SGO-related tax credit.

Stock

We are not currently accepting gifts of stock.

¹OH Tax Credits Required Documentation

2. What does “non-refundable” tax credit mean?

When a tax credit is non-refundable, it means that the amount of the donation that exceeds the tax liability is not refundable.

Let’s say that Joe makes a $750 gift to the Catholic Education Fund.

When he prepares his Ohio tax return, he finds that his tax LIABILITY (which is not the same thing as tax OWED) is $300.

In this case, $300 of that $750 SGO donation covers all of his tax liability. The other $450 will not be returned to him because this is a non-refundable credit.

However, it may be possible for Joe to take a federal deduction for that $450.

Consult with a tax professional about your specific situation.

3. Why does your online donation form limit me to donating $750? We are married filing jointly, so we want to take full advantage of the tax credit by donating $1,500.

The maximum non-refundable tax credit for donations to an Ohio SGO is $750 per taxpayer ($1,500 if married and filing jointly).

We have found that limiting our online donations to $750 helps make donors aware of this limit while also keeping the records very clean as to which taxpayer is making which gift.

You can, of course, simply submit two $750 transactions in the system: one in the name of each spouse.

4. How do other tax payments fit into this?

Let’s say that Joe makes a $750 gift to the Catholic Education Fund SGO. In addition, his employer has withheld $200 for Ohio income tax, as reported on his W2. So, Joe has a total of $950 that can be applied toward his Ohio tax liability.

When he prepares his Ohio tax return, Joe finds that his tax LIABILITY (which is not the same thing as tax OWED) is $300.

In this case, the tax credit associate with his SGO donation gets applied “first” to that $300 liability. The other $450 of his SGO tax donation will not be refunded – since this is a non-refundable tax credit. (However, it may be possible for Joe to take a federal deduction for that $450.)

But the $200 that had been withheld by his employer would be refunded since the tax credit related to his SGO donation took care of his whole tax liability.

Now let’s see what happens if we change it a bit…

Let’s say Joe still has a total of $950 that can be applied toward his Ohio tax liability – $750 from his SGO donation’s tax credit and $200 withheld by his employer, as shown on his W2.

When he prepares his Ohio tax return, Joe finds that his tax LIABILITY (which is not the same thing as tax OWED) is $800.

His $750 tax credit for his SGO donation gets applied “first” to that $800 liability.
That leaves only $50 in liability that still needs to be covered.
Since his employer withheld $200, that more than covers the $50 – so Joe will get a refund of $150.

Consult with a tax professional about your specific situation

5. What is the deadline for making a gift for a given tax year?

Ohio taxpayers have until the filing deadline (typically April 15) to make a donation to an SGO and be able to apply the associated tax credit to the previous year’s tax return.

Of course, if someone made a gift in, say, March and applied it to the tax return for the prior year, they can’t claim that same March gift for the current year’s tax return.

6. Why is Gift Date important?

Gift Date can come into play in determining whether or not a deadline has passed.

The Gift Date for donations made online is the date that you click the final submit/confirm button.
The Gift Date for donations sent via mail is almost always the postmark date. For example, if a check dated 4/14 is postmarked 4/17, the Gift Date is 4/17.

7. How do I tell you which tax year I want to use the SGO tax credit toward?

We do not need to know which tax year you intend to apply the tax credit to; that is something for you and your tax advisor to determine. Just be sure to keep good records so that you don’t attempt to take an Ohio tax credit for the same gift in two tax years.

8. Is my SGO donation deductible on my federal return?

A tax professional will be able to advise you as to whether or not any portion of your donation to an SGO is eligible as a charitable contribution deduction on your federal income tax return.

9. Will I get some kind of acknowledgement from CEF?

You will need documentation of your gift in order to claim the non-refundable Ohio income tax credit (up to $750 per donor across all SGO donations for the tax year) when you prepare your Ohio income tax return.

If you make an online donation using this website, the gift confirmation that you receive via email will, according to a Tax Examiner Manager at the Ohio Department of Taxation, be acceptable documentation. If you prefer that a physical letter be mailed to you, please send that request to [email protected].
If you mail in a personal check to make your donation, a physical letter will be mailed to you shortly after your gift has been deposited.

10. Where do I put the SGO tax credit on my Ohio tax return?

Please consult with a tax professional since we are not in a position to offer tax advice.

That being said, good tax software will either ask you about or allow you to search for “non-refundable state tax credits” or “Scholarship Donation Credit”.

If you are looking for where to start the discussion with your tax professional, consider asking about line 9 on the Ohio 1040 which then references the Ohio Schedule of Credits.

The Ohio Schedule of Credits often notes that the taxpayer should “include copies of all required documentation”; so it may be advisable to send a copy of the receipt from your online gift (or a copy of the thank you letter we mailed if you sent in a check) along with your tax return.

Consult with a tax professional about your specific situation.

11. How are scholarships awarded?

The State of Ohio requires Scholarship Granting Organizations to prioritize low-income families in scholarship awarding. Priority will be given to households at or below 300% of the federal poverty level guidelines.

Each school will make scholarship determinations (and request a disbursement of funds from SGO) based on the following requirements and criteria:

The student is a resident of the state of Ohio.
The student has been enrolled, is currently enrolled, or has been accepted for enrollment in a participating Catholic school as a full-time (includes half-day for kindergarten students), in-person student.
The student is enrolled in grades K-12.
The family of the student has an identified Federal Poverty Level (FPL).

All Saints School (Cincinnati)

Annunciation School (Cincinnati)

Archbishop Alter High School (Kettering)

Archbishop Carroll High School (Dayton)

Archbishop McNicholas High School (Cincinnati)

Ascension School (Kettering)

Badin High School (Hamilton)

Bishop Leibold Consolidated (East and West; Miamisburg)

Cardinal Pacelli School (Cincinnati)

Catholic Central High School/Elementary (Springfield)

Chaminade Julienne Catholic High School (Dayton)

Chesterton Academy of St. Joseph (Dayton)

Corryville Catholic School (Cincinnati)

DePaul Cristo Rey High School (Cincinnati)

Elder High School (Cincinnati)

Fenwick High School (Franklin)

Guardian Angels School (Cincinnati)

Holy Angels School (Dayton)

Holy Angels School (Sidney)

Holy Family School (Cincinnati)

Holy Rosary School (St. Marys)

Immaculate Conception School (Celina)

Immaculate Conception School (Dayton)

Immaculate Heart of Mary School (Cincinnati)

Incarnation School (Centerville)

John Paul II Catholic School (Cincinnati)

LaSalle High School (Cincinnati)

Lehman High School (Sidney)

Mercy McAuley High School (Cincinnati)

Mercy Montessori Center (Cincinnati)

Moeller High School (Cincinnati)

Mother Brunner School (Dayton)

Mother Teresa School (Liberty Township)

Mt. Notre Dame High School (Cincinnati)

Nativity of Our Lord School (Cincinnati)

Our Lady of Grace School (Cincinnati)

Our Lady of Lourdes School (Cincinnati)

Our Lady of the Rosary School (Dayton)

Our Lady of Victory School (Cincinnati)

Our Lady of Visitation School (Cincinnati)

Piqua Catholic School (Piqua)

Purcell Marian High School (Cincinnati)

Queen of Peace School (Hamilton)

Roger Bacon High School (Cincinnati)

Romero Academy Resurrection (Cincinnati)

Royalmont Academy (Mason)

Sacred Heart of Jesus School (Fairfield)

Seton High School (Cincinnati)

St. Albert the Great School (Kettering)

St. Aloysius Gonzaga School (Cincinnati)

St. Andrew/St. Elizabeth Ann Seton (Milford)

St. Ann School (Hamilton)

St. Antoninus School (Cincinnati)

St. Benedict the Moor School (Dayton)

St. Bernadette School (Amelia)

St. Bernard School (Cincinnati)

St. Boniface School (Cincinnati)

St. Brigid School (Xenia)

St. Catharine of Siena School (Cincinnati)

St. Cecilia School (Cincinnati)

St. Charles Borromeo School (Kettering)

St. Christopher School (Vandalia)

St. Clement School (Cincinnati)

St. Columban School (Loveland)

St. Dominic School (Cincinnati)

St. Francis de Sales School (Cincinnati)

St. Francis de Sales School (Lebanon)

St. Francis Seraph School (Cincinnati)

St. Gabriel Consolidated School (Cincinnati)

St. Gertrude School (Cincinnati)

St. Helen School (Riverside)

St. Ignatius School (Cincinnati)

St. James the Greater School (White Oak)

St. John the Baptist School (Dry Ridge)

St. John the Baptist School (Harrison)

St. John XXIII School (Middletown)

St. Joseph Consolidated School (Hamilton)

St. Jude School (Cincinnati)

St. Lawrence School (Cincinnati)

St. Louis School (Owensville)

St. Luke School (Beavercreek)

St. Margaret of York School (Loveland)

St. Mary School (Hyde Park)

St. Mary School (Greenville)

St. Michael Consolidated School (Ripley)

St. Michael School (Sharonville)

St. Patrick School (Troy)

St. Peter in Chains School (Hamilton)

St. Peter School (Huber Heights)

St. Peter Faber (Cincinnati)

Sts. Peter and Paul Academy (Reading)

St. Philomena Montessori (Anna)

St. Rita School for the Deaf (Cincinnati)

St. Susanna School (Mason)

St. Teresa of Avila School (Cincinnati)

St. Thomas More School (Cincinnati)

St. Ursula Academy (Cincinnati)

St. Ursula Villa (Cincinnati)

St. Veronica School (Cincinnati)

St. Vincent Ferrer School (Cincinnati)

St. Vivian School (Cincinnati)

St. William School (Cincinnati)

St. Xavier High School (Cincinnati)

The Good Shepherd Catholic Montessori (Cincinnati)

Ursuline Academy (Cincinnati)

Xavier Jesuit Academy (Cincinnati)