Donating to a SSO

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 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.