Georgia Rural Hospital Tax Credit Program

Get a credit on your income tax by supporting your local hospital.

Faced with unprecedented hardships in recent years, rural hospitals across Georgia are facing a financial crisis endangering access to adequate healthcare for many in our community.

The good news is that you can help. Through the Georgia Rural Hospital Tax Credit program, you can allocate a portion of your state tax burden directly to local hospitals and health systems. Your tax dollars can help secure the future of health care across Georgia.

Two hospitals in Northeast Georgia Health System rank among the top 10 hospitals in need across all of Georgia. Northeast Georgia Medical Center (NGMC) Lumpkin and NGMC Habersham are rural hospitals and are eligible to receive funding through the Rural Hospital Tax Credit program. Your support will make a lasting impact on patients and our community.

Receive a Tax Credit

If you pay Georgia income taxes, you are eligible to receive a 100% state income tax credit for contributing to your designated Rural Hospital Organization (RHO), as follows (January through June):

1. Individual Filer – up to $5,000
2. Married Filing Separately – up to $5,000 
3. Married Filing Jointly – up to $10,000 
4. Individual Owner of S-Corp, LLC, or Partnership (Pass-Through Entity) NOT paying tax at entity level – up to $25,000 (effective January 1, 2025)
5. C Corporation, Trust, or Pass-Through Entity electing to pay tax at entity level – up to 75% of Georgia Tax Liability

After June 30, for so long as a portion of the annual cap on tax credits is available, individual taxpayers may make unlimited contributions for a corresponding 100% Georgia income tax credit.

How To Sign Up:

1. Complete the 2025 tax credit application with Georgia HEART. Make sure to select Northeast Georgia Medical Center Lumpkin or Northeast Georgia Medical Center Habersham.
2. Georgia HEART will submit your tax credit pre-approval form on your behalf to the Georgia Department of Revenue (DOR) in the order in which it is received.
3. DOR informs you and Georgia HEART of approval within 30 days, indicating the amount for which approval was granted.
4. Georgia HEART emails you with detailed instructions regarding how and where to make your payment.
5. You will send a check to the Georgia HEART office (made payable to the hospital) by posted deadline, which is 180 days from date of DOR approval.
6. Georgia HEART will confirm your contribution to DOR through the Georgia Tax Center (“GTC”) website and will email Form IT-QEE-RHO1 for tax filing purposes.
7. Claim the 100% Georgia income tax credit when you file your state income tax return for the year in which the contribution is made.

For more information about Georgia Rural hospital tax credit program, visit www.georgiaheart.org or contact Georgia HEART staff at heart@georgiaheart.org.

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