Georgia Rural Hospital Tax Credit Program

Get a credit on your income tax by supporting your local hospital.

Faced with unprecedented hardships in recent years, rural hospitals across Georgia are facing a financial crisis endangering access to adequate healthcare for many in our community.

The good news is that you can help. Through the Georgia Rural Hospital Tax Credit program, you can allocate a portion of your state tax burden directly to local hospitals and health systems. Your tax dollars can help secure the future of health care across Georgia.

Two hospitals in Northeast Georgia Health System rank among the top 10 hospitals in need across all of Georgia. Northeast Georgia Medical Center (NGMC) Lumpkin and NGMC Habersham are rural hospitals and are eligible to receive funding through the Rural Hospital Tax Credit program. Your support will make a lasting impact on patients and our community.

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 Separately – up to $5,000 
  3. Married Filing Jointly – up to $10,000 
  4. Individual Owner of S-Corp, LLC, or Partnership (Pass-Through Entity) NOT paying tax at entity level – up to $25,000 (effective January 1, 2025)
  5. C Corporation, Trust, or Pass-Through Entity electing to pay tax at entity level – up to 75% of Georgia Tax Liability

After June 30, for so long as a portion of the annual cap on tax credits is available, individual taxpayers may make unlimited contributions for a corresponding 100% Georgia income tax credit.

How To Sign Up:

  1. Complete the 2025 tax credit application with Georgia HEART. Make sure to select Northeast Georgia Medical Center Lumpkin or Northeast Georgia Medical Center Habersham.
  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. DOR informs you and Georgia HEART of approval within 30 days, indicating the amount for which approval was granted.
  4. Georgia HEART emails you with detailed instructions regarding how and where to make your payment.
  5. Payment deadlines for applicants are revised, as follows:
    1. A taxpayer preapproved by the DOR on or before September 30 shall make the contribution within 180 days after DOR preapproval, but not later than October 31.
      • This means that applicants preapproved by April 30 will have 180 days to make payment.
      • Applicants preapproved between May 1st and September 30th will have until October 31st to make payment.
    2. A taxpayer preapproved by the DOR after September 30 shall make the contribution on or before December 31.
      • Applicants preapproved after September 30th will have until December 31st to make payment.
  6. Georgia 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.

2025 Participants

With genuine gratitude, the Northeast Georgia Health System Foundation thanks those individuals and businesses who made contributions through the Rural Hospital Tax Credit program. While their contribution directly supports patients at Northeast Georgia Medical Center (NGMC) Lumpkin and NGMC Habersham, the impact is felt all across Northeast Georgia Health System. 

  • A Montag & Associates INC 
  • Alexander, Almand & Bangs, LLP 
  • Ameris Bank 
  • Wilson & Julianne Andrews 
  • Aramark Services Inc 
  • Rami & Rasha Arfoosh 
  • Marvin & Deborah Armstrong 
  • Cynthia Arrendale 
  • Thomas Arrendale 
  • James & Mary Ashenfelter 
  • Mr. & Mrs. Jeffrey Askey 
  • Robert & Allison Ausband 
  • Nancy Averbach 
  • Howard & Kimberly Baker 
  • Venkata Naidu Bandi & Pavani Godey 
  • Mr. & Mrs. Mark Bell 
  • Joseph & Anne Boone 
  • Andrei & Amanda Boyarshinov 
  • Mr. & Mrs. Christopher Bray 
  • Ronald & Gayle Breakstone 
  • Dr. & Mrs. Pierpont F. Brown III 
  • Diane Buckler 
  • Anjel & Ryan Burgess 
  • Mr. & Mrs. Steve Burrell 
  • Mary & James Caneer 
  • Dennis & Vicki Cathey 
  • Fred & Mary Champion 
  • Joy B. Chastain, MD 
  • Dr. Jack Cheng 
  • City Plumbing & Electric Supply Co. 
  • Claflin Service Company dba CME Corp 
  • Michael & Holli Clem 
  • Mimi Collins 
  • Benny & Lisa Cook 
  • Dr. & Mrs. Chad Copper 
  • Cork Howard Construction Co 
  • Donna Cota 
  • Daniele Cothron 
  • Timothy & Jennifer Cox 
  • Vince & Debbie Davis 
  • Dorothy Davis 
  • Mitch Davis 
  • Travis & Ashley Davis 
  • Puya & Emily Davoodi 
  • Dr. Gwendolyn Delaney 
  • Gene & Wanda DeLeo 
  • Scott & Candace DeLong 
  • Dr. John Delzell & Dr. Heidi Chumley 
  • Dirk DeVuyst 
  • Christopher & Brooke Dewey 
  • Tanya Dickinson & Dennis Mahan 
  • Stuart & LaTanya Downs 
  • Drs. Lawrence & Kathryn Dudas 
  • Dr. & Mrs. Justin Dunn 
  • Joe & Brittany Edwards 
  • Madalyn Emerson 
  • Farris Interior Installation, Inc 
  • Jimmy Faulkner 
  • Jayson & Katherine Fields 
  • Mary & Marcus Fluevog 
  • Ryan Fogg & Sylwester Ratowt 
  • Forensic Medicine Associates, Inc 
  • Brett & Laura Fowler 
  • Rob & Leslie Fowler 
  • Tal Frank & Jennifer Koslow Frank 
  • Galgon HVAC & Mechanical Services, Inc  
  • Amy & Lawrence Ganter 
  • Dr. Joshua and Mrs. Laura Garrett 
  • Elyse & David Gates 
  • Michael Gay 
  • Thomas & Sarah Beth Gehl 
  • Dr. & Mrs. Harry Gentry 
  • Georgia Skin Cancer and Aesthetic Dermatology 
  • Ayan Ghorai & Arthi Malkhan Singh 
  • Bonnie & Thomas Gibbons 
  • Karla Goodson 
  • Kayla Griffin 
  • Roy & Angela Griffin 
  • John Gundlach & Susan Looby 
  • Habersham Broadcasting Co Inc 
  • Habersham Family Medicine, PC 
  • Daniel Hall 
  • Kay Hall 
  • James Hammett III & Marisa Hammett 
  • Richard & Susan Hammill 
  • Matt & Aline Hanley 
  • Mark & Stacie Hanna 
  • Rudy Harrell 
  • Philip Hayet & Eileen Niren 
  • Drs. Greg & Katie Herzog 
  • John Hodge 
  • Russell & Susan Hopkins 
  • Michael & Cassie Hoskins 
  • Emily Howell, DMD 
  • Jon & Emily Howell 
  • Miranda & Jacob Howland 
  • Harris & Kristin Huber 
  • Lew Hudson 
  • Robert & Elisabeth Hughes 
  • Mr. & Mrs. David J. Hughs 
  • Intercontinental Exchange Holdings Inc 
  • J M Huber Corporation 
  • Jerry & Elise Jackson 
  • Stephen Jarrard 
  • JE Dunn Construction Company 
  • Beth & Brent Johnson 
  • Robert & Ashley Jones 
  • Joshi & Patel LLC 
  • Jack & Caroline Keener 
  • Matthew & Sarah Keister 
  • Jim & Lisa Kimsey 
  • Richard & Kimberly Kopelman 
  • Steven Koval 
  • Mr. & Mrs. John Kueven 
  • Jeffrey & Teresa Laird 
  • Roy & Lisa Langford 
  • Clair Lauderdale 
  • Lawson Air Conditioning & Plumbing 
  • Alvin & Julie LeBourgeois 
  • Jon & Sandra Lipsky 
  • Logisys, Inc. dba Baltmann Integrated Logistics 
  • Efren Lopez & Alison Trautmann 
  • John & Joanna Luth 
  • Deqiang Ma & Jingwei Yue 
  • Kshitij Majmundar 
  • Mikhail Makarov & Inna Makarova 
  • Nivedh Manohar & Jenny Lin 
  • Dr. Manjunath Markandaya & Kathryn Markandaya 
  • Thomas & Paige Marlow 
  • Mr. & Mrs. Wesley Martin 
  • Kevin & April Matson 
  • Scott & Cami McGarity 
  • Kevin & Karen McGrath 
  • McKenney’s Management Corp. 
  • Kenneth & Kristi McKinney 
  • Steven & Pam McNeilly 
  • Marsha & Jim Meadows 
  • Brett & Amanda Mercer 
  • Leanne & Brandon Miller 
  • Timothy Miller 
  • John & Kathleen Molnar 
  • Jim & Evanda Moore 
  • Joseph & Kelly Neumeier 
  • Tate & Patrick O’Rouke 
  • Daniel & Aimee Palmer 
  • Pantana Accounting & Tax Inc 
  • Chris & Vickie Paravate 
  • Michael & Yvonne Perrino 
  • Wilson & Rachael Pierce 
  • Pinnacle Bank 
  • Diane Poirot 
  • Linda & Gordon Potter 
  • Philip & Alexis Pritchard 
  • Charles & Nirali Procter 
  • Stephen & Carol Raeber 
  • Dr. Christopher Ratchford & Mary Ratchford 
  • Reddock Anesthesia LLC 
  • Matthew & Vanessa Richardson 
  • Andrew & Amanda Riepe 
  • Antonio Rios, MD 
  • Dorothy Ritchie 
  • Brian Ross & Brenda Rockswold 
  • Dr. F. Stuart Sanders & Mrs. Lynne Sanders 
  • Ronnie & Andrea Savage 
  • Schlieman Wealth Management, LLC 
  • Andreas Schmidt & Susan Saddawi-Schmidt 
  • Dr. Karl D. Schultz, Jr. & Dr. Alice Schultz 
  • Nicholas & Ana Maria Shreiber 
  • Smith-Bell Petroleum, Inc. 
  • Zachary & Shaun Sosebee 
  • Jeffrey Sprecher & Kelly Loeffler 
  • Harvey & Catherine St John 
  • Nathanael & Ellen Stanaway 
  • Brian & Chauntelle Steines 
  • Sindhura Suryadevara 
  • Daniel & Kathleen Swacina 
  • Swann Mechanical Services LLC 
  • Grant & Anne Teagarden 
  • Dr. & Mrs. Jeff Terry 
  • Shelby & Jennifer Tolliver 
  • Dr. & Mrs. Patrick B. Toms 
  • Trevor Gilliam CPA, LLC 
  • William & Carlita Turk 
  • Len & Cristy Van Popering 
  • Stephanie Vanderveldt 
  • Jonathan & Candace Wade 
  • Robert Wall 
  • Mr. & Mrs. Jimmy Wallace 
  • Alex & Shannan Wayne  
  • Charles & Susan Weatherstone 
  • Marc & Teresa West 
  • Dr. & Mrs. David Westfall 
  • William & Jan Whatley 
  • Janice Whitehead 
  • Mr. & Mrs. John A. Williamson 
  • Larry & Betty Willis 
  • Willis Investment Counsel 
  • Cynthia Wilson 
  • Lane & Rona Wolbe 
  • Dr. Kam Wong & Mrs. Xiao Lu 
  • Mr. Mak Yari