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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 that 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. Sign up to participate by clicking on the below buttons!

Exciting news

Effective in 2022 and continuing into 2023, a brand-new benefit for pass-through businesses is being implemented, allowing a SALT (state and 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?

  1. Complete and submit your 2023 HEART Tax Credit Form online or by printing, completing and submitting the paper form. (It takes less than three minutes!)
  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. 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.
  4. Change your payroll state tax withholdings according to the amount you redirect. This can be easily done through Human Resources or your tax accountant.
  5. Georgia HEART will send you instructions on how to file your contribution confirmation with DOR.
  6. Claim the credit when you file your 2023 tax return.

Georgia HEART success stories

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 Pass-Through Entity electing to pay tax at entity level, and up to $10,000 for Individual Owner of S-Corp, LLC, or Partnership (Pass-Through Entity) 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 the contribution!

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 $75 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.

Other questions?

Please feel free to contact us with any questions or concerns by calling 912-466-2148.