The federal scholarship credit in Georgia
What it means for families in Georgia
K-12 students who live in Georgia can get a federal scholarship toward tuition and fees once the program starts. Household income has to be at or below 300% of your area's median, and foster children qualify automatically.
Scholarships are paid to a partner school, so the first step is finding out whether your child's school takes part. If it doesn't yet, recommend it and we'll reach out.
What it means for donors in Georgia
Any US taxpayer can donate and claim up to $1,700 against federal income tax, dollar for dollar, starting January 1, 2027. When you donate to CEN SGO, you choose the partner school your donation supports.
Georgia also has its own scholarship tax credit. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
For schools in Georgia
Families only get scholarships through a partner school, so schools come first. Registering with CEN SGO costs nothing. It's one agreement, and CEN handles donor receipts, income checks, awards, payments and reporting.
Schools that register before donations open on January 1, 2027 can run a pledge campaign with their parents first.
Georgia at a glance
Georgia has opted in to the federal Education Freedom Tax Credit, so families here can get scholarships when the program starts on January 1, 2027.
- January 20, 2026
- Opted in · Governor's election
- Brian Kemp
- Governor
- January 1, 2027
- The federal credit goes live
- $1,700
- The most a donor can claim each year
- 100% credit, up to $2,500 individual, $5,000 married filing jointly
- State scholarship credit
Key dates
Every date in one placeJanuary 20, 2026
Georgia opted in (Governor's election)
October 1, 2026
Treasury publishes its proposed and temporary regulations
January 1, 2027
The first day a donation earns the federal credit
Next
February 15, 2027
States submit their lists of scholarship granting organizations to the IRS
December 31, 2027
The last day to donate for the 2027 return
Early 2028
IRS Form 8525 comes out and 2027 returns are filed
State credit
Georgia's own scholarship credit
Individuals in Georgia can donate up to $2,500, and up to $5,000 for married couples filing jointly, to scholarship granting organizations for a dollar-for-dollar matched credit against your state income tax liability.
Questions
Questions about Georgia
Short answers for families and donors in Georgia. Every other question is on the FAQ page.
Does Georgia take part in the federal credit?
Yes. Opted in January 20, 2026 (Governor's election). Families here can get scholarships when the program starts on January 1, 2027.
Who decided for Georgia?
Governor Brian Kemp opted Georgia in. Each year the governor sends Treasury the list of qualifying scholarship granting organizations.
Can people in Georgia donate and claim the credit?
Yes. Any US taxpayer can claim up to $1,700 against federal income tax for a donation to a qualifying scholarship granting organization, starting January 1, 2027.
When does it start?
January 1, 2027. Donations made on or after that date count toward the credit.
Can I claim a state credit too?
Yes, with two separate donations. Donors cannot claim a federal and state tax credit on the same funds, so your $1,700 federal credit contribution needs to be claimed separately from any claimed state credit contribution.
Who is eligible for scholarships?
Students attending K-12 public, private, or religious schools qualify if their household income is at or below 300% of the area median gross income. Foster children automatically qualify for eligibility.
How is my donation used?
Federal law requires that 90% of contributions to SGOs are spent strictly on student scholarships.
Keep reading
Guides for families and donors
Is your child's school in Georgia?
Recommend it and we'll reach out to the school about taking part. It takes a minute.