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 92% 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