Update:  Rules and Regulations for the Tuition Tax Credit program will not be promulgated this calendar  year.  That said, SSOs are still accepting donations for scholarships.  Please contact a SSO for more details on their donation acceptance and scholarship granting status.  And please check back to this space frequently or sign-up for e-mail updates to stay current on HB 1133 news.

Please Note:  SSOs reporting a 501(c)(3) status as "In Process" are still awaiting this designation from the Interal Revenue Service.  Should a SSO not obtain 501(c)(3) status by the December 31, 2008, donors will not be permitted to claim the Tuition Tax Credit.

         Click here to download a Department of Revenue flow chart outlining donation general guidelines.

Selecting a Student Scholarship Organization
The first step in making a contribution to a private school scholarship fund is to select a student scholarship organization (SSO) and notify them of your intent to donate.  Interested donors must contact the SSO first. 

A list of registered SSOs can be found by clicking here.

Contribution Pre-approval
By law, all donations must be pre-approved by the Department of Revenue.  This is to ensure that the $50 million statewide tax credit limit has not been met.  For a contribution to be pre-approved, the donor must fill out a donation pre-approval form and return it to the Department of Revenue. 

To complete a pre-approval form, please click here.

Within 30 days, the Georgia Department of Revenue will pre-approve, deny, or reduce the requested amount based on availability of tax credits remaining against the aggregate total of $50 million.

Completing the Donation Process
Donors must make their donation to the SSO within 30 days of receiving the pre-approval notice from the Department of Revenue.  Additionally, all donations must be made in the same calendar year in which the donation was approved in.

The SSO will then issue the donor a letter of confirmation noting the dollar amount of the contribution.  This letter must be attached to the contributor's tax return as proof of donation and is required in order to claim the state income tax credit. 

Download a full synopsis of the donation process here.