Georgia HEART Tax Credit Keeps Your Dollars Local

If you pay Georgia income taxes, you are eligible to receive a 100% state income tax credit on donations to our hospital through the Georgia HEART Hospital Program. The purpose of this program is to help improve the health care in our state with a rural hospital tax credit.

This is a great way to keep your tax dollars local, while allowing us to provide the best healthcare for our community. Support Appling Healthcare and help improve healthcare in our community by redirecting your tax dollars through the Georgia HEART program!

What is the Georgia HEART rural hospital 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 a qualified rural hospital organization (RHO) (up to the limits set forth below). Appling Healthcare qualifies for this exciting program.
  • A cap of $60 million in tax credits is available per year under the program.

How much can I contribute for the rural hospital tax credit?

If you pay Georgia income taxes, you are eligible to receive a tax credit for contributing to Appling Healthcare from January 1 through June 30 of each taxable year, as follows:

  • Individual Filer – 100% of the amount contributed, up to a limit of $5,000
  • Married Filing Jointly – 100% of the amount contributed, up to a limit of $10,000
  • An individual who is a member of a limited liability company, shareholder of an “S” Corporation, or partner in a partnership (pass-through entities) is allowed a 100% Georgia income tax credit for up to $10,000 of the amount they contribute to an RHO, so long as they have paid Georgia income tax in that amount on their share of taxable income from the pass-through entity.
  • “C” Corporation or trust is allowed a 100% Georgia income tax credit for contributions to an RHO equal to the amount of the contribution, or 75% of the corporation’s or trust’s income tax liability, whichever is less.

After June 30 of each year, if any of the $60 million annual cap remains available, the above limits for individual and married filing joint taxpayers are waived. This means you can contribute as much as you would like, as long as you have the tax liability to support the contribution.

On or before May 15 of each year through June 30, individual taxpayers will be able to make an appointment to authorize Georgia HEART to submit their post-June 30 tax credit pre-approval forms with the DOR.

Learn about a brand new benefit for pass-through businesses, 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. Find out more! 

How do I sign up for the Georgia HEART tax credit?

STEP 1:  Starting Nov. 1, 2021, complete and submit your 2022 HEART Tax Credit application.

STEP 2:  Georgia HEART will submit your tax credit pre-approval form on your behalf to the Georgia Department of Revenue (DOR).

STEP 3:  Georgia HEART and DOR will notify you of your approved tax credit amount and payment deadline.

STEP 4:  Send a check to Georgia HEART (written payable to Appling Healthcare) for deposit to our hospital account within 180 days of approval.

STEP 5:  Georgia HEART will send you Form IT-QRHOE-RHO1 (tax receipt) for claiming the credit on your 2022 Georgia income tax return.

Your contribution will increase our hospital funding and our ability to provide for the health care of individuals in our community!

How your donations make a difference 

Every single dollar we receive from the Georgia HEART program is invested into areas that most benefit our community. For example, our most recent purchase with Georgia HEART proceeds was the latest technology for 3D mammography. With this machine, Appling Healthcare’s Radiology Department in Baxley is able to offer more accurate results and better resolution for detecting masses and cysts.  You really can make a lasting impact!

Our Radiology Department’s 3D Mammogram machine, purchased with funds from the Georgia HEART program.

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