Palmetto Kids FIRST Federal Tax Credit Scholarship Program Inc. (PKF) is a single purpose South Carolina based 501(c)(3) non-profit organization dedicated to the efficient implementation of the “new” Federal Scholarship Tax Credit (FSTC) sign into law on July 4th, 2025.
The co-founders of Palmetto Kids FIRST have a long and proud history of leading the way in supporting and advocating for K-12 school choice in South Carolina. Having founded the state’s only independent and non-partisan Scholarship Funding Organization in 2013, we were the leading non-profit in administering tax-credit scholarships for K-12 students with special needs, helping them attend the independent school of their parents’ choice.
Having been involved in tax credit scholarship fundraising and operations since 2008, the PKF team has founded two highly successful tax credit scholarship organizations that have to date raised nearly $250 million and funded scholarships for thousands of K-12 children.
Now, we have an exciting new opportunity to expand our impact even further through the federal tax credit scholarship provision in H.R. 1 – the One Big Beautiful Bill Act (OBBBA) representing the most meaningful advancement for school choice in our nation’s history. For the first time, this groundbreaking law opens the door to education freedom in all 50 states through free market independent non-profits — empowering families everywhere through generous, tax credit donor-supported scholarships.
Thanks to this new federal program set to begin January 1st, 2027, every taxpayer can now contribute up to $1,700 annually to qualified Scholarship Granting Organizations (SGOs) and receive a dollar-for-dollar federal tax credit. These contributions will fund scholarships to help cover qualified K-12 education expenses, giving families more options to find the best learning environment for their child.
Building on our proven track record, we’re well positioned to continue putting our Palmetto Kids FIRST by helping more families access these life-changing opportunities and we cannot wait to carry forward our commitment to educational choice and excellence for South Carolina’s students!
Together we can all help “Change a kid’s life for FREE!!!”
If you’re interested in learning more, please reach out to us below.