Frequently Asked Questions
What is the Georgia QEE Credit Program?
This program was created by the Georgia General Assembly in 2008 to help expand school choice in Georgia and give Georgians more control over how their education dollars are spent. Within certain limits, it allows individuals, families and businesses to make dollar-for-dollar tax credit donations to private schools, including private schools they designate.
Who can make such tax-credit donations?
Any individual, couple or corporation that has a Georgia income tax liability.
How does it work?
Under the Georgia QEE Credit Program, the State of Georgia establishes a ceiling on the total amount of tax credits it will allow for each calendar year. For calendar year 2013, the ceiling was set at $100,000,000. Georgia taxpayers who want to make donations under this program must file a pre-approval form with the DOR directly or via a qualified SSO such as GaSSO. The SSO then submits the form to the Georgia Department of Revenue for approval, and GADOR approves the applications on a first-come, first-served basis. For calendar year 2013, all $100,000,000 in available tax credits were approved by early May – less than halfway through the calendar year and the earliest the ceiling has been hit. For calendar year 2014, the total amount of tax credits GADOR will award has again been set at $100,000,000. As a practical matter, taxpayers interested in participating in this program should plan to apply for the tax credit as early in 2014 as possible; in 2013, GaSSO received approximately $500,000 in offered donations after the GADOR ceiling had already been hit.
What are the limits? How much can I donate?
Until the state’s annual cap is reached, married couples filing jointly can make dollar-for-dollar tax-credit donations of up to $2,500 per year or their Georgia income tax burden whichever is less; married individuals filing separately can donate up $1,250; unmarried individuals can donate up to $1,000. C-corporations can make tax-credit donations equal to as much as 75 percent of their Georgia income tax obligation, and members of LLCs, ‘S’ corporations and partnerships with pass-through income can donate up to $10,000.