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a 75% tax credit of $2,000. Te donor can receive a $700 contribution deduction ($2,700 contribution less $2,000 tax credit received) on his or her tax return and the $2,000 tax credit can be categorized as a $2,000 payment for state income taxes since it would not exceed the $10,000 SALT limitation.


  An EIGO is a nonprofit organization


serving as the central administrative service for public schools with less than 4,500 students to grant funds from donors for innovative educational programs. SGOs are similar charitable organizations focused on providing lower-income families the financial assistance their children need in finding a school that provides a learning environment that meets their educational needs.


As the state’s most active EIGO, Te


Oklahoma Public School Resource Center (OPSRC) administers the Catalyst Education Fund (CEF) that brings vital dollars to promote innovation in Oklahoma’s rural public schools. Tis fund aids in supporting the arts, STEM (science, technology, engineering and mathematics) and technology programs for small districts that do not often have the funds to fully implement them. Much attention has been given over the


past few years to the difficulty that companies are experiencing in filling technical positions with qualified applicants. Te number of graduates with knowledge in advanced levels of science, math and engineering aren’t at the levels needed to support these companies. Unfortunately, those skill gaps are even more evident in our state’s small and rural schools. Studies indicate Oklahoma’s rural students are some of the highest-need and


most underserved student populations in the country. When schools aren’t privy to the resources and circumstances of their larger, more affluent counterparts, they risk their students falling behind. When students don’t have innovative opportunities built into their learning, it’s harder for schools to seem meaningful and relevant.


  SGOs provide families with education options not otherwise available for their children. Affluent families have options of sending their children to the best schools for their family’s learning needs. However, lower-income families don’t have these opportunities due to the neighborhood they live in – usually the only place they can afford for housing – and can’t escape a school that isn’t performing for their child’s need.





Contact Us


813 Oak Street 10A #298 Conway, AR 72032


Kathy Cell - 501.514.4928 Christy Cell - 501.499.4357


Kathy Brents, CPA, CBI Broker, Managing Member


Christy Hudson, CBI Broker


Selling your accounting firm is complex.


kathy@accountingbizbrokers.com christy@accountingbizbrokers.com accountingbizbrokers.com


Let us make it simple. September/October 2019 CPAFOCUS 11


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