The Catholic Education Opportunity Fund is now established.
CEOF receives 501(c)(3) determination. Year-one operations funded by Christian Brothers Midwest. Preparing to accept Federal Scholarship Tax Credit contributions on January 1, 2027.
The Catholic Education Opportunity Fund (CEOF) has been formally established as a national 501(c)(3) Scholarship Granting Organization. Sponsored by the Christian Brothers Conference and with year-one operating support from Christian Brothers Midwest, CEOF was founded to ensure that Catholic schools sponsored by religious orders — and the families they serve — participate fully in the new Federal Scholarship Tax Credit.
The Federal Scholarship Tax Credit, established by §25F of the Internal Revenue Code, takes effect for contributions made on or after January 1, 2027. It allows U.S. taxpayers to claim a dollar-for-dollar federal tax credit (up to $1,700 individually or $3,400 jointly, pending final IRS regulations) for contributions to certified Scholarship Granting Organizations.
“Catholic schools sponsored by religious orders have, until now, lacked a national funding partner that understands their charism and crosses diocesan and state lines,” said Joseph Esser, CEOF’s Director. “CEOF was built specifically to fill that gap. We handle the compliance, the donor tools, and the scholarship administration. Schools keep their charism, their donor relationships, and their mission.”
CEOF is actively working with state revenue authorities in priority opt-in states to obtain Scholarship Granting Organization certification. Partner-school onboarding conversations are underway with Lasallian schools nationally, with multi-charism partnerships planned for 2026 and 2027.
Schools interested in partnership are invited to begin the conversation. Donors interested in the Federal Scholarship Tax Credit can read the plain-English explainer. Press inquiries should be directed to jesser@catholicopportunity.org.
About the Catholic Education Opportunity Fund. CEOF is a national 501(c)(3) Scholarship Granting Organization. Sponsored by the De La Salle Christian Brothers, CEOF channels Federal Scholarship Tax Credit contributions to Catholic schools sponsored by religious orders and independent Catholic schools — protecting each school’s charism while handling compliance, donor tools, and scholarship administration.