State Regulated

All Tax Credits are Pre-approved by the Georgia Department of Revenue

State Regulated


As a state approved Student Scholarship Organization, the Georgia Tax Credit Scholarship Program, Inc. must adhere to the following requirements:

Scholarships must be to accredited schools;

A minimum of 90% of all contributions must be allocated to scholarships;

Must be an approved 501(c) (3) charitable organization;

Accounting records must be audited annually by a Certified Public Accountant.

Scholarship grants must be:

  • To eligible students
  • Checks must be written to parents and school
  • Checks must be deposited into school account


Eligible Students:

  • Georgia Resident
  • Enrolled in Georgia Public School or
  • Eligible for Kindergarten or Pre-K


Annual Report to Department of Revenue Listing:

  • Names of Contributors (This information is confidential and not made public)
  • Dollar Value of Contributor’s Contribution
  • Dollar Value of Contributor’s Tax Credits
  • Total of Contributions & Tax Credits