Fund Catholic Education Through Federal Scholarship Credits
The 2026 federal tax credit unlocks a new funding model for Catholic schools. By forming state-based Scholarship Granting Organizations across groups of schools, parishes can redirect their federal tax liability into direct scholarship funding — in most states, starting now.
Lumen handles the legal formation, compliance, and administration of your SGO — so your school can focus on students, not paperwork.
How It Works
Turnkey SGO Formation & Compliance
IRS regulations require at least two schools to form an SGO. Lumen handles the complex legal, financial, and administrative overhead required to establish your SGO and remain fully compliant.
- •Expert Setup: We manage regulatory paperwork and legal structuring for federal recognition.
- •Shared Services: Our team manages day-to-day operations so you can focus on students.
Intelligent Scholarship Management
Replace labor-intensive, manual scholarship committees with a modern, automated software platform designed specifically for SGO administration.
- •Algorithmic Awards: Automatic distribution based on household income and student enrollment.
- •Frictionless Experience: Secure web portal for families to verify income and track awards in minutes.
Seamless Tax-Credit & Donor Management
Lumen provides a frictionless portal for individuals to contribute to the SGO in exchange for significant federal tax credits.
- •Tax-Efficient Giving: Utilize the $1,700 per-taxpayer federal tax credit incentive at zero net cost.
- •The "Lending" Model: Facilitate fund lending to families in need, maximizing dollar impact.
The Financial Impact: $1,700 Per Taxpayer
When an entire parish community participates—not just the parents of enrolled students—the funding potential is transformative.
Small Parish (300 Families)
If just one taxpayer per household participates, the SGO generates $510,000 annually.
If married couples participate fully, that number reaches over $1 million every year.
Large Parish (2,000 Families)
At an average of one participating taxpayer per household, the school unlocks $3.4 million annually.
With full participation from married couples, a large parish could generate nearly $6.8 million in scholarship funding.
Unlocking the Future of Catholic Education
"This isn't just about a modest boost to the annual fund. Lumen is designed to fundamentally change the economic model of Catholic education, moving schools from being tuition-dependent to being fully community-funded."
Activating the Entire Parish
Right now, the financial burden falls almost entirely on tuition-paying parents. Lumen unlocks the ability for everyone in the parish to fund Catholic education using their federal tax liability, dramatically expanding the financial base.
A National Network of Support
We make it easy for the broader Catholic community to get involved. Grandparents, extended family, and supporters can direct their federal tax liabilities to support schools of their loved ones, no matter where they live.
Empowering Community Donors
Lumen empowers passionate donors to have a meaningful stake and voice in the future direction of the school, fostering a deeper sense of community ownership and mission alignment.
Universally Accessible Education
The ultimate goal: by pooling the tax liability of the entire community—far beyond just the families enrolled—we can make exceptional Catholic education universally accessible and practically free.