About Friends of Education
Friends of Education brings years of Pennsylvania scholarship tax-credit experience to the new federal Section 25F program. We are preparing to help donors, families and schools understand this new opportunity as implementation moves toward 2027.
Who We Are
Friends of Education brings together experience in tax law, fundraising, educational development and scholarship tax-credit programs. Our team has worked with taxpayers, schools and education organizations across Pennsylvania to help navigate the Commonwealth’s Educational Improvement Tax Credit program and direct funding toward educational opportunities.
Led by tax attorneys Jed Silversmith and Todd Unger, development professional Brooke Mattingly and fundraising leader Jeff Gibson, Friends of Education combines tax-credit knowledge with hands-on fundraising and school partnership experience. Our team has helped facilitate substantial EITC contributions for educational organizations across Pennsylvania and is now preparing for the opportunities created by Section 25F.
OUR MISSION
Turning tax credits into educational opportunity.
Prepare for SGO qualification
We are preparing for Section 25F SGO qualification and developing the financial controls, scholarship procedures, documentation and reporting systems required for responsible program administration.
Connect Donors
We provide clear information to help individual taxpayers understand Section 25F contribution requirements, documentation and the potential federal tax-credit benefit.
Award Scholarships
If Friends of Education qualifies as an SGO, scholarship funds will support eligible K–12 students and qualified educational expenses in accordance with the applicable federal and state requirements.
$1,700
Maximum Annual Section 25F Credit
Cash
Qualifying contributions must be made in cash
K–12
Scholarships for elementary and secondary students
5 Years
Unused credit may generally be carried forward
WHY US
Experience Built Before Section 25F
Section 25F is new, but scholarship tax-credit work is not new to Friends of Education. Our team already works with taxpayers and education organizations through Pennsylvania’s EITC program, giving us practical experience with donor relationships, tax-credit administration, and educational fundraising.
1 Preparing for SGO Qualification
We are preparing to satisfy the federal SGO requirements and pursue inclusion on an applicable participating state’s official SGO list.
2 Clear Tax-Credit Guidance
We help donors understand the Section 25F rules, including qualifying cash contributions, the $1,700 annual limit and other applicable tax-credit limitations.
3 Direct Student Impact
The federal program is designed to turn qualifying contributions into scholarships for eligible students and qualified K–12 educational expenses.
4 Thoughtful Administration
We are developing contribution, documentation, recordkeeping and reporting processes around the requirements of Section 25F.
5 Proven Track Record
Our team has years of experience connecting Pennsylvania taxpayers with schools, Scholarship Organizations and Educational Improvement Organizations through the EITC program.
6 Compliance-Focused Approach
Our approach emphasizes clear records, responsible financial controls, accurate donor information and administration consistent with applicable program requirements.
MEET THE TEAM
Experience in tax law, fundraising and education.
Friends of Education combines tax-law experience with educational fundraising, development, and relationship management. Meet the team helping prepare our organization for Section 25F while continuing our work with Pennsylvania’s existing education tax-credit programs.
Ready to help expand educational opportunity?
Have questions about Section 25F, Pennsylvania participation or Friends of Education’s SGO preparations? Contact our team for current information about the federal scholarship tax credit.