Add Back Functionality for Donation Tax Credits

On this page find information on the Add Back functionality for donation tax credits

Beginning with Tax Year 2026, unused or under-donated tax credit amounts may be returned to the available credit pool for reallocation through the Add Back process. Each fund year is limited to one Add Back event.

This process applies to the following donation tax credit programs: 

Due Dates

  • September 15 – Deadline to report under-donated and $0 donation certificates through the Georgia Tax Center (GTC). 
  • October 1 – Eligible amounts are returned to the available credit pool. If October 1 falls on a weekend or state holiday, the credits will be added back on the next business day. 

Information

  • Only under-donated and $0 donation certificates reported by September 15 are eligible for Add Back. 
  • Amounts reported after September 15 will not be included in the Add Back process. 
  • Existing donation and credit reporting requirements remain unchanged. 
  • Combined reporting requirements continue to apply only to Tax Year 2025. 
  • Organizations should refer to applicable statutes and regulations for program-specific requirements and deadlines. 

Important Note

  • Do not report the same certificate donation more than once. 
  • If donation information is submitted using the Import Data template, do not also submit the same taxpayer and certificate information through the certificate list in GTC. 
  • Add Back Credit Availability

    The Department will publish available Add Back credit amounts on this webpage prior to October 1. Credit cap balances are updated monthly on the Department's website.

    Organizations remain responsible for communicating credit availability to donors, as applicable.
     

  • Credit Limits and Proration

    The Add Back process does not change:

    • Individual credit limits 
    • Entity credit limits 
    • Existing proration rules 

    Applications submitted after credits become available remain subject to the applicable aggregate credit cap and may be prorated if requests exceed available funding.


Related Information

How to Report Certificate Donations using GTC

Frequently Asked Questions