Armbrust Christian Academy

Pre-K • Elementary Middle School • High School

Pre-K • Elementary Middle School • High School

Pre-K • Elementary Middle School • High SchoolPre-K • Elementary Middle School • High SchoolPre-K • Elementary Middle School • High School

Put your tax dollars to work -- Providing Scholarships!

ACA has had a long time commitment to providing a dynamic christian education to all of our students, and our hope has always been that financial issues would not be a hindrance for our families or for prospective students to enroll here. However, we have found that the needs are greater than the contributions to these financial aid scholarships. This is where you can put your taxes to work!

The state of Pennsylvania has provided a game changing, but limited, opportunity for you to redirect your personal and/or business PA tax dollars towards scholarships for ACA students. This is possible through the Educational Improvement Tax Credit (EITC) and Opportunity Scholarship Tax Credit (OSTC)

All of your eligible tax funds made available will be distributed to ACA through the Central Pennsylvania Scholarship Fund (CPSF) to fund the deficit created by providing financial aid. 

Here’s the catch - your capital contributions (tax funds) must be provided to and designated through our EITC accountant, Tami Clark and the CPSF by the November deadline.

Keep reading to see how you can get involved! 

Time is of the essence!


Understanding the Players

Special Purpose Entity (SPE)

An SPE is a pass-through partnership that exists solely for the purpose of earning Educational Improvement or Opportunity Scholarship Tax Credits. 

Central PA Scholarship Fund & The Common Place Scholarship #1, LLC

The Central Pennsylvania Scholarship Fund (CPSF) is a non-profit that is the admin of our SPE, The Common Place Scholarship#1, LLC at no cost to the school.

Tami Clark, Executive Director

Tami is our EITC/OSTC "accountant" and the Executive Director of the CPSF.

227 Jefferson Ave. Tyrone, PA 16686


EITC & OSTC Tax Credits

By paying your capital contributions in advance, you will be reserving the amount of tax credits you wish to apply for through the EITC & OSTC. Businesses and individuals who participate will receive credits against their PA State Taxes for 90% of that amount for each year of participation.

EITC - supports needs-based financial aid for K-12 students

OSTC- supports needs-based financial aid for K-12 students who reside within a low achieving school.

The Process


1. Fill out the (1 page!) paperwork

Those who wish to donate their tax funds will need to complete a Joinder Agreement (a simple 1 page document) which acts as a reservation for the amount of tax credits you wish to apply for, and designates ACA as the recipient of their tax contribution.

With completion of the Joinder Agreement, the business or individual  becomes an accredited member of the SPE. 

2. Approval

The Department of Community & Economic Development (DCED) grants approval for participation to the SPE.

3. Notification of Approval & Capital Contribution Request

CPSF will notify members of their approval request the specific capital contribution tax amount for the current tax year. All contributions must be made with in 60 days of the approval notice.

4. Contributions are Paid

Your business will need to pay the minimum donation of $3,500 to the SPE. 

Example of minimum donation designation: 

  • Contribution of $3,500 is made by the business or individual
  • $3,150 is used as credits against their PA State Taxes

5. CPSF distributes contributions

The SPE will pass through all contributions to the CPSF for distribution to Armbrust Christian Academy and handles all the associated paperwork with the DCED.

6. Receipt of Tax Filing Documents

In February of the following tax year, members will receive the following tax filing documents:

  • PA Department of Revenue form 1123 for the SPE -- which verifies that the tax credit exists for the SPE and the member's personal portion has been transferred to their Tax ID or Social Security Number when filing PA State Income Tax Return.
  • Schedule K-1 -- which indicates the members share in the SPE and used when filing Federal Income Tax Return.

Eligibility & Participation Requirements

For Businesses

Businesses must pay ONE (or more) of the following taxes annually:

  • Personal Income Tax
  • Capital Stock / Foreign Franchise Tax
  • Corporate Net Income Tax
  • Bank Shares Tax
  • Title Insurance & Trust Company Shares Tax
  • Insurance Premium Tax (excluding surplus lines, unauthorized, domestic/foreign marine)
  • Mutual Thrift Tax
  • Malt Beverage Tax
  • Retaliatory Fees under section 212 of the Insurance Company Law of 1921

Businesses often eligible to participate:

  • S Corporations
  • C Corporations
  • General Partnerships
  • Limited Partnerships
  • Limited Liability Companies (LLC)

For Individuals

  • Individuals must be employed by, or own, a For Profit Company or have a tax filing status of Married Filing Jointly with a spouse who is employed by, or owns, a For Profit Company. 

  • A new letter ruling also allows individuals employed by a non-profit participate if they own stock in a Pennsylvania based company.

  • Individuals must earn a minimum of $115,000 in state taxable income individually or together, if filing status is Married Filing Jointly.

Please consult your tax advisor for questions regarding your specific tax status.

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