Clear answers about WOLF.

WOLF Scholarship is the public name of Wide Open Learning Fund, Inc., a Wyoming nonprofit corporation recognized by the IRS as a Section 501(c)(3) public charity. WOLF is organized to expand access to educational opportunities for eligible K-12 students, with an initial focus on enrichment such as educational travel, cultural experiences, competitions, leadership opportunities and similar qualifying educational activities.

Yes. The IRS recognizes Wide Open Learning Fund, Inc. as a tax-exempt Section 501(c)(3) public charity, effective August 20, 2026. WOLF's EIN is 42-4583405. Contributions are deductible to the extent allowed by law.

Yes. Current charitable gifts support startup, program development, outreach, compliance and the infrastructure needed to launch scholarship operations. Donors should consult their tax adviser regarding their individual circumstances.

No. Section 25F tax-credit qualifying contributions cannot begin before January 1, 2027. A 2026 charitable gift is separate from a future qualifying Section 25F contribution.

The federal Education Freedom Tax Credit is up to $1,700 per eligible individual taxpayer for qualified cash contributions, subject to applicable federal requirements and the taxpayer's circumstances.

No. A deduction reduces taxable income. A tax credit generally reduces federal income tax owed dollar-for-dollar, subject to the governing rules.

Federal law generally limits Section 25F scholarships to eligible K-12 students whose household income does not exceed the applicable statutory threshold. WOLF will publish final application and verification requirements before awards are made.

Yes. Federal materials contemplate qualifying expenses connected with public, private and religious K-12 schools. WOLF's particular emphasis is helping eligible students access enriching educational opportunities.

WOLF intends to focus on qualifying enrichment experiences such as school-sponsored educational travel, civic and cultural learning, academic competitions, leadership programs, career and technical experiences and similar opportunities that expand a student's exposure to the world.

The school, district or trip sponsor should complete the WOLF Trip Support Form with the trip or program information, educational purpose, dates, expected student group, estimated costs, payment deadlines and intended payee. WOLF reviews the opportunity first and then coordinates next steps with the sponsor. Submission does not guarantee approval or an individual scholarship award.

No. Opportunity approval means WOLF can consider eligible student applications connected to that trip or program. Each student must independently satisfy applicable eligibility requirements, and all awards remain subject to available funds and WOLF's published program rules.

No. Schools and trip sponsors help identify the educational opportunity and communicate with families, but WOLF retains authority over eligibility verification and scholarship decisions.

WOLF's planned model generally pays approved scholarship expenses directly to schools, districts or approved educational providers rather than providing unrestricted cash to students or parents.

WOLF expects to use verification methods permitted by federal guidance, which may include income documentation and other approved safe harbors. Final procedures will be published before scholarships are awarded.

A pledge is an expression of intent, not the tax-credit contribution itself. To potentially qualify for the Section 25F credit, the actual qualified cash contribution must be made in 2027 or later to an eligible SGO listed for the applicable state and satisfy federal requirements.

Potentially. A taxpayer who expects to qualify for tax credits may be able to adjust federal income-tax withholding and direct the corresponding increase in take-home pay toward WOLF. Because withholding depends on each taxpayer's situation, donors should use the IRS Tax Withholding Estimator or consult a tax professional before changing Form W-4.

No. WOLF intends to satisfy the federal requirements and seek inclusion on Wyoming's qualifying SGO list. Final eligibility depends on federal requirements, Wyoming's participation and listing process and WOLF's compliance with those rules.