Your clients can take advantage of donating dollar-for-dollar tax credits that are available to Alabama taxpayers who wish to support low-income children in our state.

Individuals and businesses may donate up to 100% of their annual Alabama income tax liability and receive a dollar-for-dollar credit. Individual donations are capped at $100,000.


2019 IRS guidance for pass-through entities means additional federal tax benefits.

Lunch & Learn with C2


C2 offers CPA firms the Alabama Accountability Act (AAA) Course, which focuses on the AAA legislation and how your clients may benefit from donating their tax liability. Your firm will earn CPE hours while learning how your clients can receive a dollar-for-dollar state tax credit for helping thousands of Alabama’s most at-risk children.


For more information, please contact our Executive Director, Andy Ryan:


aryan@csquaredscholarships.org

tel.: (205) 206-7808

IRS and ADOR Guidance

January 23, 2020 – Memo providing examples of approved business purposes for business entities to donate to AOSF

Memo from Bruce Ely

February 19, 2020 – Final SALT Rules Could Save Scholarship Fund, Parents Tell IRS. Bloomberg Law News article

Bloomberg Article

  • Additional ADOR and SALT guidance

    ADOR Memo, Jan. 27, 2020: Alabama Department of Revenue (ADOR) launches online portal for claiming business tax credits. Read the memo from the ADOR.


    SALT Alert, Dec. 19, 2019: IRS Provides Additional Clarity Regarding Donations to Scholarship Granting Organizations.


    SALT Alert, July 12, 2019: Treasury Department Issues Final Regs Limiting Charitable Deductions – Impact on Alabama Donors?


    SALT Alert, Jan. 4, 2019: Status Report on IRS Guidance Limiting Charitable Contribution Deductions to Scholarship Granting Organizations.