Emmaus Road Scholarship Fund

What is the Emmaus Road Scholarship Fund? The Diocesan Education Corporation (DEC), a scholarship granting organization (SGO), is doing business as Emmaus Road Scholarship Fund.  DEC was the first organization in the state of Ohio to be certified as an SGO by the Ohio Attorney General. This fund benefits students in the Diocese of Columbus Catholic schools.

What is an SGO? Ohio law defines a “scholarship granting organization” as an organization certified by the Ohio Attorney General as satisfying three criteria. First, it must be a religious or non-religious charitable organization with 501(c)(3) tax exempt status. Second, it must primarily award academic scholarships to primary and secondary school students. Third, it must prioritize awarding scholarships to low-income primary and secondary school students. The organization must also comply with all applicable registration and reporting requirements with the Ohio Attorney General in order to be certified.

Is the Emmaus Road Scholarship different than the Diocesan tuition assistance fund? Yes. While the same process is used for parents to apply, eligibility and award amounts differ.

Who benefits from this program? All students can benefit from this program! Tuition assistance is provided to families with increasing and substantial need in each of our 50 schools. These donations make a high-quality Catholic education accessible and affordable for all our school families.

DONORS
Who can donate to the Emmaus Road Scholarship fund?
The Emmaus Road Scholarship Fund is a nonprofit organization exempt from federal taxation under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3) of the Internal Revenue Code. This means that anyone can donate to our SGO! However, only Ohio taxpayers will receive a dollar-for-dollar tax credit.

How much can I donate?
No gift too large or too small! For purposes of the tax credit, $750 per person per year ($1,500 for those married filing jointly) can be claimed.

Can my spouse and I both donate if we are married filing jointly?
Yes! You can donate up to $1,500 if you are married filing jointly ($750 per person per year). Separate donations are not required if married couples file jointly.

How do I make a donation?
Fill out the giving form online to make an electronic donation via credit card or ACH or contribute by check, made payable to “Emmaus Road Scholarship Fund“, and mail it with the paper form found here to: Emmaus Road Scholarship Fund, Office of Catholic Schools, 197 East Gay St., Columbus, OH 43215. 

Per the Ohio Department of Taxation, charitable distributions from IRAs can be acceptable to claim the tax credit, but donations from a Donor Advised Fund are not. You may read more here.

Can I do a monthly donation?
Yes! You may create a recurring online gift via the online giving form. Keep in mind that the tax credit cannot exceed Ohio tax.

Can I donate to a specific school?
Yes! While we encourage donors to consider donating to our unrestricted fund so that our students most in need can get help, donations for specific schools are accepted. Please indicate this on your check and/or giving form or in the “School Designation” field on online giving form. Low-income students in the designated school will be prioritized.

Can I donate to a specific student?
No.

Who receives the contribution?
All SGO donations are held in a separate, SGO-specific checking account. Donations also may be made via the Emmaus Road Scholarship Fund website. Any checks mailed to the Diocesan offices are first documented in the Office of Catholic Schools. The Office of Catholic Schools handles all the tracking and documentation of received checks then sends them to the Diocesan Finance Office to be deposited into the bank. The Office of Catholic Schools also is responsible for mailing donor receipts in accordance with tax credit and charitable gift qualifications for tax purposes.

Can I contribute more than once a year?
Yes! Keep in mind, however, that the tax credit cannot exceed Ohio tax.

TAX CREDIT
How do I qualify for a tax credit?
To qualify for the tax credit you need to file an Ohio tax return and have an Ohio tax liability. When you file your taxes, you may need documentation of your donation, which the Office of Catholic schools provides to you via mail. The Ohio Department of Taxation may request proof of your donation via mail OR email. Please keep a copy of the tax receipt provided to you for this purpose.

Is the amount a tax deduction?
Your donation is a tax credit! A tax credit can reduce the amount of tax you owe, dollar for dollar, whereas a tax deduction only reduces the amount of your income before calculation of the tax you owe.

How do I get the credit?
The credit should be entered on your Ohio Tax Return Schedule of Credits, line 15.

What year does the tax credit apply for?
Donations received on or up to the Federal tax filing deadline of April 15, 2025, may be claimed for the 2024 tax year; however, a credit from this contribution may not be claimed for both the 2024 and 2025 tax filings. For example, if you donate to the Emmaus Road Scholarship Fund during the 2024 calendar year, you will claim the tax credit on your 2024 tax return when you file your taxes in the spring of 2025. If you donate to the Emmaus Road Scholarship Fund between January 1 and April 15, 2025, you may claim the credit on either your 2024 tax filing OR 2025 tax filing, but not on both. 

Do I get a receipt for tax purposes?
Yes. The Office of Catholic Schools will generate and mail donor receipts in accordance with tax credit and charitable gift qualifications for tax purposes. The Ohio Department of Taxation may request proof of your donation via mail OR email. Please keep a copy of the tax receipt provided to you for this purpose.

Can I participate in more than one tax credit?
Yes. As long as you have enough of a state tax liability, you can “stack” tax credits (subject to State of Ohio limits). Please note that a taxpayer’s aggregate tax liability (against which this SGO tax credit is applied) may be reduced by other credits before the SGO credit is applied (see the Ohio Department of Taxation’s Schedule of Credits by clicking here).  Contact your tax advisor with additional questions or for further assistance.