Georgia Scholarship Granting Organizations
19 SGOs listed · 3 accepting students · 4 accepting donors
Georgia's QEEC scholarship program
Georgia funds private school scholarships through the Qualified Education Expense Tax Credit (QEEC) program, established in 2008. Georgia uses the term Student Scholarship Organization (SSO) rather than SGO. The GaDOE participating-SSO list (a Georgia Department of Education resource on gadoe.org, not a .gov source) dated September 14, 2026 names 28 organizations. The listings on this page are the ones currently in this directory, which is not that full roster.
Am I eligible?
There is no statewide income limit — each SSO sets its own financial need criteria. Your child qualifies if they meet one of these categories:
- Pre-K, kindergarten, or first grade — automatically eligible, no prior public school attendance required
- Grades 2–12 — must have attended a Georgia public school for at least 6 weeks in the prior school year
- Low-performing school zone — students zoned for a school in the bottom 25th percentile of CCRPI scores qualify without the 6-week requirement
- Documented bullying or violence — students with an officially documented case at a Georgia public school
- Previously homeschooled — enrolled in a qualifying home study program for at least one full school year
Note: IEP/504-based eligibility is handled through the separate Georgia Special Needs Scholarship (GSNS) program, not QEEC.
How much can my child receive?
Up to ~$12,000 per student per year — the maximum is set annually by the Georgia Department of Education based on statewide per-pupil spending ($11,903 for CY2022, the most recent published figure).
- Covers tuition and fees at qualified Georgia private schools
- Awards vary by SSO based on financial need — the statewide average is approximately $4,400
- Due to high demand and cap proration (48% in 2026), some SSOs have limited new applications
How to apply
Each SSO manages its own application process — there is no centralized state application.
- Choose an SSO — browse the SSOs listed on this page, or see the GaDOE participating-SSO list, a department resource rather than an official .gov source
- Apply directly — complete the SSO's application with income documentation and eligibility verification
- Select a qualifying private school that participates with your chosen SSO
- Spring: Many SSOs open renewal and new applications for the following school year
- Varies by SSO: Application windows differ — some work through partner schools, others accept direct applications
- Rolling: Some SSOs award on a rolling basis as funds become available
How the tax credit works
Georgia offers a 100% dollar-for-dollar state income tax credit for donations to approved Student Scholarship Organizations (SSOs).
- Individuals: Credit up to $2,500 (single) or $5,000 (married filing jointly), limited to your Georgia income tax liability
- Pass-through owners (LLC members, S-corp shareholders, partners): Up to $25,000 per tax year across all entities
- C-corporations: Credit up to 75% of Georgia income tax liability — no dollar cap
- Insurance premium tax payers: Up to $1,000,000 ($6M of the annual cap is reserved)
- Carry forward: 3 years for credits generated on or after January 1, 2025 (5 years for earlier credits). C-corps and entities have no carry-forward — excess is lost.
Important: Georgia requires a federal deduction add-back — you must add back to Georgia taxable income any federal charitable deduction taken for the same donation.
How to donate
- Apply to an SSO by December 31 of the year prior — SSOs like GOAL begin accepting donor applications in May–June
- SSO submits your preapproval request (Form IT-QEE-TP1) to the Georgia Department of Revenue via the Georgia Tax Center (GTC) on the first business day of January
- DOR processes requests first-come, first-served against the $120M cap — if demand exceeds the cap, all requests are prorated (48% in 2026)
- Make your donation within 60 days of your preapproval letter (or by December 31, whichever is earlier)
- Claim the credit on your Georgia return using Form IT-QEE-TP2 (electronic filing mandatory)
Note: Donors may designate a specific school but cannot designate a specific student.
Program impact
Georgia's QEEC program is one of the largest in the nation, with a $120 million annual cap. The Georgia Department of Education's September 14, 2026 list names 28 participating SSOs. Demand now exceeds supply by more than 2:1.
| Year | Students | Total Contributions | Avg. Scholarship | Cap |
|---|---|---|---|---|
| 2019 | 16,451 | $82M | ~$4,300 | $100M |
| 2021 | 17,441 | $96M | ~$4,300 | $100M |
| 2022 | 18,743 | $89M | ~$4,400 | $100M |
| 2025 | 21,849 | — | — | $120M |
Cap proration is increasing — from 78% approved in 2023 to just 48% in 2026, meaning donors receive roughly half of what they request. Your donation is critical to maintaining scholarship funding.
GOAL Scholarship reports 99% high school graduation rate among scholarship recipients vs. 82% for public school students, and 87% college entrance rate vs. 68%.
- May–June: GOAL and some SSOs begin accepting donor applications for the following tax year
- December 31: Deadline to submit application to your SSO for January batch processing
- First business day of January: SSOs batch-submit all preapproval requests to DOR — cap typically exhausted on Day 1
- Within 30 days: DOR issues preapproval letters (viewable on GTC)
- 60 days from approval: Deadline to make your contribution (or December 31, whichever is earlier)
- 3-year carry-forward: For credits generated on or after January 1, 2025
Georgia opted in to the federal scholarship tax credit program on January 20, 2026 — the 3rd state to formally submit IRS Form 15714. Starting January 1, 2027, donors can also claim a federal tax credit of up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly) for donations to qualifying Georgia SSOs. The federal credit is reduced by any state tax credit claimed for the same contribution. Donors can participate in the state QEEC and the federal credit by making separate contributions. HB 1135 (introduced February 2026) would codify Georgia's participation in state law.
Resources for Georgia
The Federal Tax Credit Scholarship Program: What You Need to Know
A clear explainer on the new federal tax credit for donations to Scholarship Granting Organizations — up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly), who qualifies, and what it means starting in 2027.
What Is a Scholarship Granting Organization (SGO)?
A comprehensive guide to SGOs — what they are, how they work, and how they connect donors, families, and K-12 schools through tax-credit scholarship programs.
Guide last updated October 9, 2026
Federal Tax Credit Scholarship Program
Opted InGeorgia has opted in to the federal scholarship tax credit program created by the One Big Beautiful Bill Act (signed July 4, 2025). A taxpayer can claim a federal tax credit of up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly) for a cash gift made on or after January 1, 2027 only if Georgia has filed its election and submitted its SGO list, and only for an SGO on that list.
For 2027, a state must file its election by January 1, 2027 (11:59 p.m.) and submit its SGO list by February 15, 2027. If the state does not submit that list, no SGO in that state qualifies.
The federal credit is reduced by any state tax credit claimed for the same contribution.
Georgia's federal opt-in status
Opted In- Opt-in action (date)
- January 20, 2026
- Official source
- IRS participating-states list (as of October 22, 2026)
- Last verified
- October 6, 2026
This page is for information only and is not tax advice.
SGOs in Georgia
Federal Student Scholarship Organization
Cumming, GA
Federal Student Scholarship Organization, formerly Georgia Student Scholarship Organization, Inc., is a Cumming-based nonprofit founded in 2008 that awards private-school tuition scholarships through Georgia's qualified education expense tax credit program. Georgia Department of Revenue records still list it under its former name. Its 2024 Form 990 reports $12.1 million in tuition grants and 3,309 scholarships to students attending 125 private schools. The organization is preparing for the federal scholarship tax credit that begins in 2027.
A A A Scholarship Foundation, Inc.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Georgia Leadership Foundation, INC
Atlanta, GA
Wisdom Education INC
Lilburn, GA
A Pay It Forward Scholarship, Inc.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Alyn Scholarship Fund, Inc.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Apogee Georgia School Choice Scholarship Fund
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Georgia GOAL Scholarship Program Inc.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Georgia Tax Credit Scholarship Program, Inc.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Golden Dome Scholarship Fund, Inc.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
GRACE Scholars, Inc.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
GREAT SSO, Inc.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Learning to Serve
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
PACE Scholarship Organization Corp.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Student Scholarship Organization for Greek Americans
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
The Georgia Tuition Assistance Program, Inc.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Vision SSO Inc.
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Arete Scholars Fund
Suwanee, GA
Christian Int Counseling and Ministries
GA
This organization appears on Georgia Department of Revenue scholarship organization records for the state's qualified education expense tax credit program. Publicly available official records indicate it may receive qualified contributions to support private-school scholarships in Georgia.
Program Details
- Program name
- Qualified Education Expense Tax Credit
- Tax credit
- 100% of donation
- Max individual credit
- $2,500 single / $5,000 married filing jointly
100% tax credit in Georgia
Donations to Georgia SGOs can qualify for a state tax credit of 100% of the donation, up to $2,500 for single filers or $5,000 for married filing jointly.
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