大西洋海岸学费基金会 (ASTF) is an approved foundation under the Virginia Education Improvement Scholarship Tax Credit Program; therefore, 除了正常的联邦税收减免之外,捐款人还可以获得65%的弗吉尼亚州税收抵免. This is not a tax loophole; this tax credit program was designed specifically by the Virginia legislature for the purpose of providing under-privileged families with better educational opportunities.