Tax Credit Program

Georgia Rural Hospital Tax Credit Program

Northeast Georgia Medical Center Lumpkin is one of over 50 Georgia hospitals who qualify for funding from a tax deferment program.

The Rural Hospital Tax Credit Program identifies those hospitals providing critical access to health care in rural communities and allows individuals and businesses to support them through their tax credit deferment. The Department of Community Health has ranked NGMC Lumpkin fifth out of those more than 50 hospitals based on financial need. In a time when hospitals are facing unprecedented hardships, you can make a direct impact on NGMC Lumpkin and the system.

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.

Receive a Tax Credit

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 2023 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.


Thank You to our 2022 Participants!

NGHS is grateful to those who supported NGMC Lumpkin with their tax deferment for the 2022 calendar year.

  • Alexander Consulting Group, Inc.
  • Sherry & Jeffrey Askey
  • Bridgemill Neurological Associates
  • Carol & Steven Burrell
  • Amelia Collins
  • Leanne & Roy Cork
  • Debbie & Andrew Davis
  • Lynn & Mitchell Davis
  • Laura & Andrew Fuqua
  • Jodi & Adam Ganz
  • Shannon & David Hughs
  • Yasamin & Humza Ilyas
  • Meghan & Benjamin Johnson
  • Ashley & Robert Jones
  • Janine & John McKenney
  • Sonja & Scott McLendon
  • Wylie & Monica Newton
  • Brenda Hott & David Olansky
  • Patricia & Sam Rauch
  • Raymond James And Associates, Inc.
  • Kelly & Raleigh Robinson
  • Crystyl & Brian Steines
  • Ellen & Patrick Toms
  • Anitha Matthew & Mark Tweedie
  • Melissa & Daniel Tymchuk
  • Tracy & John Vardeman
  • Laura & Richard Whitehead
  •  Xiao Lu & Kam Wong