Welcome to the Napa Legal Podcast, where we discuss religious liberty from the perspective of faith-based nonprofits.

In this guest episode, Napa Legal's Senior Counsel Frank DeVito is joined by Corrinne Vidales, Legal Counsel at the Ohio Christian Education Network and an alumna of Napa Legal's Good Counselor Project. Join them for a discussion of scholarship granting organizations (SGOs) and the new federal Education Freedom Tax Credit created by the One Big Beautiful Bill. With Treasury rules expected this fall, this program allows taxpayers to redirect up to $1,700 of their federal taxes to scholarship organizations, with major implications for Christian schools, faith-based nonprofits, and the families they serve.

Napa Legal's introductory resource on SGOs, written by Corrinne, is available at https://www.napalegalinstitute.org/