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Section 25F Donor Tax Credit Calculator

Estimate the federal credit value of a qualifying SGO contribution based on your filing status 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

Single / MFS$1,700
Married Filing Jointly$3,400

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 lost for that year.

Estimate your credit

Enter your filing status, planned donation, and approximate tax bracket.

$

Maximum creditable: $1,700 for single/MFS filers.