What is the Georgia Private School Tax Credit?
The Georgia Private School Tax Credit is a law that allows people and companies paying Georgia Income Taxes to re-direct their Tax Dollars to private schools and receive dollar for dollar credit off of their Georgia Income Tax Liability making the cost of the donation essentially zero.
In addition to your Georgia income tax credit, if you itemize deductions on your federal income tax return, your donation will be deductible as a charitable contribution for federal income tax purposes.**
The Process to Contribute is Simple and the Benefits are Substantial
Four easy steps to support private education with your tax dollars:
1. Please fill out Georgia DOR Form IT-QEE-TP1 and mail to the following address:
Georgia Department of Revenue
Qualified Education Expense Credit
1800 Century Blvd NE, Suite 8301
Atlanta, GA 30345
2. Receive approved Form IT-QEE-TP1 from Georgia Department of Revenue.
3. Send a copy of approved Form IT-QEE-TP1, and your donation check* to CICM SSO (within 60 days of approval) to the following address:
Christian International Counseling & Ministries, Inc. (SSO)
3150 Old Atlanta Road, Suite 200
Suwanee, GA 30024
*If you choose to designate your donation, please include the name of the school in the memo field of your check.
4. Receive an Acknowledgement Form from CICM SSO to file with your state and federal Tax Return and receive Tax Credit & charitable deduction.
CICM Student Scholarship Organization - taxpayer ID# 58-2600951
Individual Donors credit limits:
- Single individual or head of household - $1,000 or actual amount donated, whichever is less.
- Married filing separate return - $1,250 or actual amount donated, whichever is less.
- Married couple filing joint return - $2,500 or actual amount donated, whichever is less.
Corporate Donors credit limit:
- 75 percent of corporation’s income tax liability or actual amount donated, whichever is less.
Main points:
- $50 million maximum allocated each calendar year for the entire program.
- Credits allocated on a first come first served basis.
- Excess credits can be carried forward for up to 5 years.
- All donations must be made to the SSO within 60 days of pre-approval.
- Taxpayer must add back to Georgia taxable income that part of any federal charitable contribution deduction taken on a federal return for which a Georgia Qualified Education Expense Credit is allowed. **
- Electronic filing is available for taxpayers claiming this credit. Individual taxpayers that electronically file their tax return do not have to submit Form IT-QEE-SSO1. Form IT-QEE-SSO1 shall be maintained by the taxpayer and made available upon request by the Commissioner.
For more information:
For more information, please see our FAQ : Frequently Asked Questions page.
Please click here to go to the Department of Education’s website for more information regarding the credit.
If you have general questions regarding the process or scholarship distribution to the school contact Vasily Lantukh Jr. at 678-901-9062.
If you have questions regarding pre-approval of the credit contact Eloise Banks at 404-417-6657.
If you have technical questions regarding the credit program contact Pamela Goshay at 404-417-2441.
NOTE: Scholarship money will be distributed by the Christian International Counseling and Ministries (CICM) Student Scholarship Organization not by the Department of Revenue.