ClearPath Shield
Continuous compliance, not annual reviews
Real-time compliance monitoring: continuous 90/10 spending ratio tracking with live alerts, state annual report preparation and submission, IRS audit trail maintenance, and regulatory change monitoring as Section 25F rules continue to evolve.
Recent Activity
Compliance failures in an SGO have cascading consequences. A 90/10 spending ratio breach can trigger loss of approved SGO status. Improper donor receipts can cost donors their federal tax credits — a liability that damages relationships and invites regulatory complaints. State reporting deadlines are hard, not aspirational. Most organizations discover compliance problems after the fact — at their annual review, or worse, during a regulatory inquiry. By then, the options are limited.
Why it matters
Real-time 90/10 monitoring, not year-end math
The requirement that 90% of expenditures go directly to scholarships isn't reviewed at year-end — it's enforced continuously. ClearPath Shield monitors your ratio in real time and sends alerts before a breach occurs, giving you time to correct course rather than explain it.
State reporting prepared and submitted on time
State annual report requirements vary by state, change as opt-in rules evolve, and have hard deadlines. ClearPath Shield prepares your state reports in the required format and manages submission — no scrambling, no missed deadlines, no manually tracking multiple state calendars.
Always current with evolving rules
IRS Section 25F final rules are still being issued through 2026. ClearPath Shield monitors regulatory changes and flags anything affecting your SGO's operations — so you're never caught off-guard by a rule change that your compliance posture hadn't accounted for.
Everything Shield covers
ClearPath Shield is a complete solution — not a module you configure yourself or a feature set you have to maintain. Every item below is included and actively managed.
Ongoing monthly fee. Required for all operating SGOs we support.
- Real-time 90/10 spending ratio monitoring dashboard with threshold alerts
- State compliance reporting preparation and submission by deadline
- IRS audit trail maintenance and documentation management
- Regulatory change monitoring as IRS finalizes Section 25F rules
- Annual compliance review with board-level reporting
- Multi-school distribution requirement tracking
- Donor receipt audit and error prevention protocols
- State-specific compliance calendar management
ClearPath Shield connects to the rest of ClearPath
Ready to build your SGO?
The regulatory window, the competitive landscape, and the program timeline all point to 2026 as the year to act. Tell us about your organization and we’ll schedule an initial consultation.
What happens next
We review your submission and prepare for your organization's specific situation
Initial consultation — typically 45–60 minutes — to assess your structure and goals
We outline a formation and operational plan with a clear scope and timeline
Engagement begins with a defined phase 1 scope