Tax Credit Program

Georgia Rural Hospital Tax Credit Program

This program, also known as Georgia HEART, was established to help rural and critical access hospitals an opportunity to increase their funding and ability to provide care for thousands of Georgians.

You can help us improve the health of our community by contributing to Northeast Georgia Medical Center Lumpkin through the Georgia rural hospital tax credit program.

If you pay Georgia income taxes, you are eligible to receive a 100% state income tax credit for contributing to your designated Rural Hospital Organization (RHO), as follows (January through June):

  1. Individual Filer – up to $5,000
  2. Married Filing Jointly – up to $10,000 
  3. C Corporation, Trust, or Pass-Through Entity electing to pay tax at entity level – up to 75% of Georgia Tax Liability
  4. Individual Owner of S-Corp, LLC, or Partnership (Pass-Through Entity) NOT paying tax at entity level – up to $10,000

How To Sign Up:

  1. Complete the 2022 HEART tax credit application. Make sure to select Northeast Georgia Medical Center – Lumpkin.
  2. 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. DOR informs you and HEART of approval within 30 days, indicating the amount for which approval was granted.
  4. HEART emails you with detailed instructions regarding how and where to make your payment.
  5. You will send a check to the HEART office (made payable to the hospital) by posted deadline, which is 180 days from date of DOR approval.
  6. HEART will confirm your contribution to DOR through the Georgia Tax Center (“GTC”) website and will email Form IT-QEE-RHO1 for tax filing purposes.
  7. Claim the 100% Georgia income tax credit when you file your state income tax return for the year in which the contribution is made.

For more information about Georgia Rural hospital tax credit program, visit www.georgiaheart.org or contact Georgia HEART staff at heart@georgiaheart.org.