IRS scholarship credit rules allow multistate groups without physical offices
The IRS will treat a scholarship granting organization as located in a state when it is authorized to do business there and complies with that state's general charity laws, under temporary rules filed Thursday.
Physical offices are not required. That permits a multistate group to appear on more than one state list.
Donors must designate cash contributions for the federal credit when they pay. The group must place the money in a separate account, register through an IRS portal and provide each donor with a unique number.
Digital assets do not count as cash. The rules cover contributions made in 2027 and later tax years.
