Treasury has not finalized the §25F regulations. We’re unable to provide donor ID numbers or IRS reporting until it does.

Tax year 2027

Participating states

30 states are currently participating. You can give to any organization in any participating state.

Pick a state

most listed first

The other 21 states, for 2027

Arizona, California, Connecticut, Delaware, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Michigan, Minnesota, New Jersey, New Mexico, New York, Oregon, Pennsylvania, Rhode Island, Vermont, Washington, Wisconsin have not opted in, so an organization based in one of them cannot produce a qualifying gift for 2027. That is about the organization, not about you. Live in one of them and you can still give to any organization above and claim the credit.

Opting in is also not the same as filing a list. States owe the IRS their list of organizations before January 1, 2027, and none has filed one yet. There is no federal §25F list to check against today, which is why nothing here is marked federally approved.

Taken from irs.gov on 2026-08-28