Georgia Private School Tax Credit for Donations to Student Scholarship Organizations
The Georgia Private School Tax Credit law allows eligible private citizens and corporations to
receive tax credits for donations to Georgia Student Scholarship Organizations (SSOs). SSOs
will provide student scholarships to parents that will help cover the cost of a private school
education for their children in the state of Georgia.
Eligible Student Scholarship Organizations (SSOs) are charitable organizations located in
- SSOs must submit their annual notice of participation to the Georgia Department of Education
in accordance with department guidelines regarding their participation as an SSO. The annual
notification form can be found in the “FOR SSOs” box.
- SSOs are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code;
- SSOs must allocate at least 90 percent of their annual revenue for scholarships or tuition
grants to allow students to attend any qualified private school of their parents´ choice.
- SSOs must provide educational scholarships or tuition grants to eligible students without
limiting the availability of those scholarships or grants to the students of any one school.
- SSOs must be legally registered and in good standing with the Georgia Secretary of State
as required by Georgia law.
- SSOs must obligate 90 percent of their annual revenue for scholarships or tuition grants
(Up to 25 percent of this amount may be carried forward for the next fiscal year).
Qualified schools are private schools (grades K-12) that meet the following criteria:
- Accredited or in the process of becoming accredited by one or more accreditation agencies:
- Physically located in Georgia;
- Adheres to the provisions of the federal Civil Rights Act of 1964; and
- Satisfies the private school requirements prescribed in Georgia state law.