Sec. 12. A contribution to a scholarship granting organization shall be treated as having
been made for use in a school scholarship program if:
(1) the contribution is made directly to a scholarship granting organization; and
(A) not later than the date of the contribution, the taxpayer designates in writing
to the scholarship granting organization that the contribution is to be used only
for a school scholarship program; or
(B) the scholarship granting organization provides the taxpayer with written confirmation
that the contribution will be dedicated solely for use in a school scholarship program.
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