Scholarship Granting Organizations in Georgia
Georgia has enacted qualifying opt-in legislation, which means Scholarship Granting Organizations can seek state approval and donors in Georgia will be able to claim the federal Section 25F tax credit once the program takes effect on January 1, 2027.
Where Georgia stands
Existing tax credit scholarship program provided regulatory foundation. State approval through Department of Revenue.
From the Section 25F State Opt-In Tracker, reviewed February 2026. Status can change during legislative sessions.
Get Georgia Section 25F updates
A short email the moment Georgia's opt-in status changes, plus formation deadlines as January 1, 2027 approaches.
What this means in Georgia
For donors
Once the program takes effect on January 1, 2027, Georgia taxpayers who contribute to a state-approved SGO can claim a dollar-for-dollar federal income tax credit of up to $1,700 per year ($3,400 for married couples filing jointly).
For families & schools
Approved SGOs in Georgia will award scholarships to K-12 students whose household income is at or below 300% of area median income — covering tuition, tutoring, books, and other qualified expenses.
For organizations forming an SGO
Organizations in Georgia can move now: secure 501(c)(3) status with an SGO primary mission, meet the four federal structural requirements, and apply for state approval. Organizations targeting a January 1, 2027 start need to be in the approval queue well before year-end 2026.
The federal rules are the same in every state
Section 25F’s structural requirements apply identically in Georgia and every other participating state.
Donor credit
$1,700 / yr
$3,400 married filing jointly — dollar-for-dollar federal credit
Student eligibility
≤ 300% AMI
Household income at or below 300% of area median gross income
Spending ratio
90 / 10
At least 90% of annual revenues to qualified scholarships
Distribution
10+ students
Awarded to ten or more students not all at one school
Finding an SGO in Georgia
No SGOs are federally approved yet — the program takes effect January 1, 2027. Georgia is among the states where organizations can pursue approval now, and organizations that complete it will be among the first serving Georgia students. Our directory will list approved organizations by state as approvals are completed.
Georgia SGO questions, answered
Has Georgia opted into the Section 25F SGO program?
Georgia has opted into the Section 25F SGO program. Existing tax credit scholarship program provided regulatory foundation. State approval through Department of Revenue.
Can Georgia donors claim the $1,700 federal scholarship tax credit?
Once the program takes effect on January 1, 2027, Georgia taxpayers who contribute to a state-approved SGO can claim a dollar-for-dollar federal income tax credit of up to $1,700 per year ($3,400 for married couples filing jointly).
How do I find a Scholarship Granting Organization in Georgia?
No SGOs are federally approved yet — the program takes effect January 1, 2027, and Georgia is approving organizations now. The SGO Guide directory at sgoguide.com/find will list approved Georgia SGOs as state approvals are completed.
How do I start an SGO in Georgia?
Form (or restructure) a 501(c)(3) with a primary mission of providing scholarships to eligible students, build the required compliance structure — no donor earmarking, an arm's-length award process, the 90/10 spending ratio, and awards to ten or more students who do not all attend the same school — then apply for approval from the state of Georgia.
Disclaimer: This page summarizes publicly tracked legislative status and general program rules for educational purposes. It is not legal or tax advice. Section 25F regulations are still evolving — consult qualified counsel before making decisions about SGO formation or donations.
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