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ABI is tax-exempt under 26 U.S.C. 501(c)(3) as a religious organization and which offers and provides postsecondary education solely in the form of religious training. As such, we are able to issue tax deductible receipts for gifts given to the general fund of the school or designated for one of its ministries or projects. However, according to IRS rules, payments, gifts, or other monies given on behalf of a student for their school fees, whether or not the donor is related to the student, are not eligible for a tax deduction. We are therefore not able to issue tax deductible receipts for such contributions. Alaska Bible Institute is not accredited and therefore not approved by the Internal Revenue Service to issue 1098-T forms for tuition tax credits. Please contact your tax consultant if you have any questions or wish further information about these matters.