Individuals and Businesses can participate in the EITC Program through a Special Purpose Entity (SPE) program. An SPE is a new class of pass-through partnerships that exist solely to obtain Education Improvement Credits (EITC/OSTC). 

Any individual or business paying PA income tax can participate, regardless of location or incorporation. This means options are also available to individuals who work for non-profits and retirees. 

Donors can easily participate by completing a Joinder Agreement, a straightforward one-page document. For your planned donation, you will need to estimate your current tax year PA liability (Income x .0307 or line 12 of the PA-40 Form). Participants can donate any percentage of their tax liability, making the process flexible and hassle-free.

While there are numerous approved SPEs, SPS works primarily with two - The Central PA Scholarship Fund (CPSF) and ACSI Children's Tuition Fund of PA (CTF). The primary differences are (1) the minimum level of tax to participate and (2) the amount of the tax contribution the school receives.

Step 1: Choose one of the two Special Purpose Entities (SPE) and complete the Joinder Agreement.

Step 2: In the fall, you will receive an email from the SPE you selected. Please send your donation payment to that SPE.

Step 3: In January, SPS will receive either 95% or 100% of the tax contribution you sent to the SPE, depending on which of the two SPEs were used. The tax contributor will also receive a 90% tax credit (K-1) to file with their state taxes.

If you want to support Saint Patrick School through a designated SPE donation and have questions, please contact Dorine at (717) 249-4826 ext.129 or [email protected].