How to Start a SSO

In order to accept donations and grant scholarships, student scholarship organizations (SSOs) must:

1. Have federal tax-exempt status under Section 501(c)(3) of the Internal Revenue Code;
2. Register with the Georgia Department of Education annually;
   
3. Be in good standing and registered with the Georgia Secretary of State, as required by law.
4. Allocate at least 90% of annual funds to student scholarships to allow students to attend any qualified private school of their parents´ choice.  Twenty-five percent (25%) of scholarship allocations may be carried forward to the next fiscal year if ungranted the year they are donated.
5. Not restrict scholarships to students of any one school, nor direct donations towards a scholarship for a specific child.

Attaining 501(c)(3) Tax-Exempt Status

As with all legal ventures, your tax and legal professionals should be consulted when forming a new student scholarship organization.  For more information on 501(c)(3) arrangements click here for the official IRS website or contact your tax and legal professionals.

Registering with the Georgia Secretary of State

SSOs, like all businesses operating within Georgia, must be registered with the Secretary of State in order to operate.  All forms and procedures for registering are available through the Corporations Division of the Secretary of State's office.  As with all business ventures, please consult with your tax and legal professionals for assistance. 

At Center for an Educated Georgia, we have compiled model corporate documents, including articles of incorporation and bylaws, from organizations with SSOs operating under laws similar to Georgia's.  Please feel free to visit our Model Corporate Documents page for more information.

Registering with the Georgia Department of Education

All SSOs must register with the Georgia Department of Education before accepting donations and granting scholarships.  Please submit the form below to register.  Submission of the registration form and all required documents should be sent to:

GaDOE Policy Division
ATTN: Georgia Tax Credit
2053 Twin Towers East
205 Jesse Hill Jr. Drive, SE
Atlanta, GA 30334

SSO Registration Form (.pdf)        SSO Registration From (Word)

Accepting Donations: Process and Forms

The donation and tax credit claim process is administered by the Georgia Department of Revenue.  Currently, rules and regulations are being crafted for the program.  However, donations can still be accepted by student scholarship organizations (SSOs). 

The Center for an Educated Georgia encourages all SSOs to provide the following documents on their website in order to facilitate the donation process.

All donors must select an SSO and have their donations pre-approved by the Department of Revenue in order to ensure that the $50 million dollar tax credit cap has not been met.  

Download the pre-approval form (.pdf)

After a donation is pre-approved and the donor has made his contribution to an SSO, the SSO must provide the donor with confirmation of the donation for attachment to that year's income tax return.  The confirmation form is necessary for the donor to claim the tax credit.

Download the donation confirmation form (.pdf)