Georgia Heart Tax Credit
Southeast Georgia Health System–Camden Campus is partnering with the
Georgia HEART Hospital Program to implement this exciting rural hospital tax credit. We are the only
state in the nation which is afforded this opportunity to financially
support our state’s rural hospitals – at no cost! Your contribution
will increase our hospital funding and our ability to provide for the
health care of individuals in our community. Because of the popularity
of the program - as well as limitations on the credits available - potential
donors should submit their application as soon as possible before the
state cap is met.
Exciting News for 2022
Effective in 2022, a brand-new benefit for pass-through businesses is being
implemented, allowing a SALT (state & local income tax) limit workaround,
coupled with a more generous HEART tax credit opportunity during the first
six months of the year, per Georgia HB 149. Pass-through businesses may
elect to pay state income tax at the entity level and may contribute to
eligible rural hospitals through the HEART program at the same generous
limits as C corporations.
How do I sign up to contribute?
Complete and submit your 2022 HEART Tax Credit Form
online or by printing, completing and submitting the
paper form. (It takes less than three minutes!).
- 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.
- Within 180 days of receiving DOR tax credit pre-approval, send a check
made payable to Southeast Georgia Health System, Inc. to Georgia HEART
for deposit to the hospital’s account.
- Change your payroll state tax withholdings according to the amount you
redirect. This can be easily done through Human Resources or your tax
- Georgia HEART will send you instructions on how to file your contribution
confirmation with DOR.
- Claim the credit when you file your 2022 tax return.
For information about the rural hospital organization expense tax credit,
please visit the
Georgia HEART website or contact Georgia HEART staff at
The entire $60 million cap on the HEART rural hospital tax credit program
could be met very early in 2022. To contribute today, click on one of the below form types:
Georgia HEART Success Stories
Healthy Partners Articles
You Can Give Your Community a Crucial Gift
Healthy Partners, Winter 2022
Of all the ways you can give back to the community, none may be easier,
or ultimately more impactful, than participating in the Georgia HEART
rural hospital tax credit program. The Georgia HEART program is a wonderful
opportunity to make a meaningful difference in the lives of your friends,
neighbors and loved ones. It lets you support local health care with your
tax dollars instead of paying tax dollars to Georgia.
You Make a Difference
Healthy Partners, Fall 2019
Everyone in our community benefits from having access to great health care,
especially when a serious illness strikes. Unfortunately, many of Georgia’s
rural hospitals have faced financial challenges, preventing them from
remaining open. Since 2010, seven rural hospitals in Georgia have closed,
making health care access a challenge for some families. However, if you
pay Georgia income taxes, you can help dramatically improve the outlook
for local health care.
Georgia Heart Hospital Program FAQs
What is the Georgia HEART rural hospital organization (“RHO”)
expense tax credit?
The Georgia General Assembly passed legislation that enables Georgia taxpayers
receive a state income tax CREDIT for 100% of the amount they contribute
to qualified rural hospital organizations (up to the limits set forth
below). Southeast Georgia Health System’s Camden Campus qualifies
for this exciting program.
How much can I contribute for a tax credit?
If you pay Georgia income taxes, you are eligible to receive a tax credit
for contributing to Southeast Georgia Health System-Camden Campus from
January 1 through June 30 of each taxable year, as follows:
From January 1 through June 30 of each taxable year, taxpayers are eligible
to contribute up to $5,000 for individuals, $10,000 for married couples,
up to 75% of Georgia Tax Liability for C Corporation, Trust, or
electing to pay tax at entity level, and up to $10,000 for Individual Owner of S-Corp, LLC, or Partnership
NOT paying tax at entity level.
- On July 1 of each year, limits for individual and married filing joint
taxpayers are waived. This means you can contribute as much as you would
like, so long as you have the tax liability to support the contribution!
- On July 1 of each year, limits for pass-through entity owners are waived.
This means you can contribute as much as you would like, so long as you
have the tax liability - related to your pass-through ownership - to support
At any time during the year, a “C” Corporation or trust shall
be allowed a 100% Georgia income tax credit for contributions to RHOs
equal to the amount of the contribution, or 75% of the corporation or
trust’s income tax liability, whichever is less.
How much can I contribute for a tax credit after June 30 each year?
After June 30 of each year, for so long as a portion of the $60 million
annual cap on RHO tax credits is available, to offset their Georgia income
tax liability, individual taxpayers may make unlimited contributions to
RHOs for a corresponding 100% Georgia income tax credit.
On or before May 15 of each year through June 30, individual taxpayers
will be able to "make a HEART Appointment" on the Georgia HEART website
to authorize Georgia HEART to submit their post-June 30 tax credit pre-approval
forms to the DOR.
Please feel free to contact us with any questions or concerns by calling