Donor Information
Tax Credit Overview, Pledges, Tax Resources & more
Georgia Tax Credit Overview
Tax treatment depends on each taxpayer’s specific circumstances. Please consult your tax adviser to determine which option is appropriate for you.
Georgia DOR Resource: Learn more about the Qualified Education Expense Tax Credit and the preapproval process.
Who Qualifies?
Individual taxpayers
Married couples filing jointly
Married couples filing separately
Maximum Tax Credit Amount
Individual taxpayer: up to $2,500
Married couple filing jointly: up to $5,000
Married couple filing separately: up to $2,500 per taxpayer
Benefits
Receive a dollar-for-dollar Georgia income-tax credit for the approved and funded contribution.
Support scholarship opportunities for students attending eligible Georgia private schools.
No need to itemize deductions to participate.
Submission Note
When submitting your pledge, please enter the taxpayer’s last name exactly as it appears on the most recently filed Georgia tax return, including any suffix.
Who Qualifies?
Members of an LLC
Shareholders of an S-Corporation
Partners in a partnership
Maximum Tax Credit Amount
Eligible taxpayers with qualifying pass-through income may contribute up to $25,000 per year.
Benefits
Receive a dollar-for-dollar Georgia income-tax credit for the approved and funded contribution.
Apply the credit against Georgia income-tax liability generated by qualifying pass-through income.
Married couples filing jointly may each qualify separately based on their respective ownership interests.
Support scholarship opportunities for students attending eligible Georgia private schools.
Submission Note
This option is claimed by the individual owner rather than the business entity. The Georgia Department of Revenue requires the individual taxpayer’s name and Social Security number.
S-Corporations and partnerships that elect to pay Georgia income tax at the entity level may be eligible to participate through the entity.
Maximum Tax Credit Amount
An eligible electing PTE may contribute up to 75% of its Georgia income-tax liability.
Benefits
- Receive a dollar-for-dollar Georgia income-tax credit for the approved and funded contribution.
- Allow the contribution and credit to be handled at the entity level.
- Support scholarship opportunities for students attending eligible Georgia private schools.
Official Georgia DOR Resource:
Review the Georgia Department of Revenue’s PTE Tax FAQ for more information about the entity-level election.
Maximum Tax Credit Amount
C-Corporations and trusts may contribute up to 75% of their Georgia income-tax liability.
Benefits
Receive a dollar-for-dollar Georgia income-tax credit for the approved and funded contribution.
Support scholarship opportunities for students attending eligible Georgia private schools.
Establish a consistent way for a business or trust to support educational opportunities in Georgia communities.
Not Sure Whether to Use the
Pass-Through or PTE Option?
Watch this short video for a simple explanation of the differences between the individual pass-through option and the entity-level PTE election.
Pledges
Submit a
2027 Pledge
New donors can submit a pledge for the 2027 Georgia tax-credit cycle using our online pledge form.
Returning Donor?
Returning donors can submit a 2027 pledge using the Repeat Donor option. We’ll use your information on file so you do not have to re-enter sensitive details.
Already Contributed?
Log in to the Donor Portal to view your pledge status, payment status, and available tax receipts. For 2026 contributions, tax receipts are expected to be available in early summer.
Tax Resources
Please select the links below to access relevant information pertaining to the claiming of your GA tax credit.
Make a Payment
Payment options
Privacy & Refund Policy
Read Policy
Our Commitment to Privacy
Apogee Scholarship Fund respects the privacy of every visitor to our web site. Your privacy is a priority, and we go to great lengths to protect it. This Internet Site Privacy Policy explains our online information practices. This Policy may be changed or updated from time to time. By visiting the Apogee Scholarship Fund at www.apogeescholarships.org, you accept the practices described in this Policy.
Data Collection
Through our web site, we offer convenient online access to our services and communicate with you about important opportunities and information. We will not collect personal information from you when you visit our web site unless you provide the information to us voluntarily and knowingly.
- Making a website inquiry: When you make a website inquiry, we may ask for your name and contact information.
- Making a financial contribution: When you make a financial contribution online, we collect your name, contact information, and standard credit card data.
Is My Credit Card Information Secure?
We use a variety of safeguards to protect the security of your credit card transactions. We use technologies and processes such as encryption, access controls, network firewalls, physical security and other measures. These measures make it extremely difficult for anyone to intercept the credit card information you send to us. When we work with other companies to process credit card transactions, those companies also use encryption and other security measures.
Refunds
By making a contribution via credit card, you are agreeing that if approval is secured, your contribution will be linked to your donation paperwork and will be considered as paid in full for the intended contribution amount. In the event payment is made and State approval is not secured, Apogee agrees to refund the contribution amount less transaction fees.
We Care About Doing It Right
Apogee Scholarship Fund is committed to accuracy and precision in processing your contribution information. We employ a variety of error checking procedures, and our systems are subject to independent external and internal audits to ensure the privacy, security and accurate processing of your information.
Questions
If you have questions about this Privacy Policy, you may send us an e-mail at scholarships@apogeescholarships.org or write to
Apogee Scholarship Fund
3330 Cumberland Blvd, Suite 400
Atlanta, GA 30339
Attention: Privacy Officer
- June 2011
Donor FAQ
The maximum contribution depends on the taxpayer type:
Individual taxpayer: up to $2,500
Married couple filing jointly: up to $5,000
Married couple filing separately: up to $2,500 per taxpayer
Eligible pass-through owner: up to $25,000
Electing PTE entity: up to 75% of Georgia income-tax liability
C-Corporation or trust: up to 75% of Georgia income-tax liability
Tax treatment depends on each taxpayer’s specific circumstances. Please consult your tax adviser when determining the appropriate pledge amount.
No. Apogee may not accept a contribution that is directed to a specific student. Contributions may be designated to support a participating school, but scholarship awards must be made through the school’s scholarship process and in accordance with applicable program requirements.
Your Georgia income-tax liability depends on your specific tax circumstances. Your most recently filed Georgia tax return can provide a helpful starting point, but we recommend consulting your tax adviser when determining the appropriate pledge amount.
Georgia places an annual cap on the total tax credits available statewide. Tax credits are available on a first-come, first-served basis, so submitting your pledge early gives Apogee the best opportunity to secure your approval when the Georgia Department of Revenue begins accepting requests in January.
Apogee collects pledges in advance and submits tax-credit preapproval requests to the Georgia Department of Revenue when the submission period opens in January.
Approval letters are typically issued within approximately 10 days. Once approvals are available, Apogee will email taxpayers with their approved amounts and payment instructions.
Taxpayers generally have 60 days from the approval date to fund their approved contribution.
Once your approval is available, Apogee will email your approved amount and payment instructions.
Payments may be made by:
ACH or electronic payment
Credit card
Mailed check
Electronic payment is encouraged whenever possible because it allows Apogee to process and confirm contributions more efficiently.
Depending on your tax circumstances, you may be able to adjust your estimated Georgia tax payments to reflect the credit. Please consult your tax adviser before making any changes to your estimated payments.
Apogee has extensive experience managing the Georgia tax-credit preapproval process. By submitting your pledge through Apogee, you allow our team to prepare and submit your request when the Georgia Department of Revenue begins accepting applications and to communicate your approval amount and payment instructions once they are available.
Yes. You may designate your contribution among multiple schools. When completing the online pledge form, select the schools you wish to support and enter the dollar amount to be directed to each school.
If you cannot locate a school in the list, select “School Not Found” and enter the school name.
Apogee can process the contribution and transfer the appropriate funds to the SSO that serves the selected school.
Apogee Scholarship Fund’s FEIN is 26-2693572.
Federal tax treatment depends on your specific circumstances. In general, receiving a state tax credit may reduce the amount eligible for a federal charitable deduction. Certain taxpayers may qualify for other federal tax treatment. Please consult your tax adviser.
Apogee can explain the general process and provide educational resources. Because each taxpayer’s circumstances are different, please consult your tax adviser for advice about your specific situation.