MH test January 30

  • January 2026

    As of January 3, 2026, there is $0 remaining in the cap.

    Publish Date - February 20, 2026

  • February 2026

    As of February XXXXX, 2026, there is $0 remaining in the cap

    Publish Date - February XXXXX, 2026

January 22, 2026

The Qualified Rural Hospital Organization Expense Tax Credit Cap for Calendar Year 2026 is $100,000,000

For preapprovals processed through the date of this report, $7,229,130 of the 2026 Qualified Rural Hospital Organization Expense Tax Credit cap of $100 million has been used. As such $92,770,870 is remaining from the 2026 cap. If a donation is not confirmed as made the amounts will change.

2026 Timelines relating to the credit:

  1. January 2, 2026 is the beginning date when applications can be submitted for preapproval by donors for the January 1 to June 30 period.
  2. Assuming the cap is not met, June 30, 2026 is the ending date when applications can be submitted for preapproval by donors for the January 1 to June 30 period.
  3. Assuming the cap is not met on June 30, 2026, July 1, 2026 is the beginning date when applications can be submitted for preapproval by donors for the July 1 to December 31 period;
  4. Assuming the cap is not met, December 31, 2026 is the ending date when applications can be submitted for preapproval by donors for the July 1 to December 31 period; and
  5. For the contributions preapproved on or before September 30, 2026, the preapproved contributions are required to be sent to the rural hospital organization by the earlier of 180 days from the preapproval date or October 31, 2026.
  6. For the contributions preapproved after September 30, 2026, the preapproved contributions are required to be sent to the rural hospital organization by December 31, 2026;

The list and ranking order of rural hospital organizations eligible to receive contributions available on the Georgia Department of Community Health website.

Undesignated contributions received by the Department are listed below. Information about undesignated contributions received by the Georgia HEART Hospital Program, and which rural hospital organization the contribution was attributed to, can be viewed on their  website.

Calendar year 2026 information through the date of this report is listed on the following page. 

Note: The undesignated contribution information is a subset of the total columns (the total columns include both designated and undesignated).

Name of Rural Hospital Organization (RHO)Pre-Approved Amount of CreditReported Contribution by HospitalPre-Approved Amount that was Unspecified or Undesignated Reported Contribution that was Unspecified or Undesignated 
Appling Hospital64,000.000.000.000.00
Bacon County Hospital48,550.000.000.000.00
Bleckley Memorial Hospital95,000.000.000.000.00
Blue Ridge Georgia Hospital Company Llc85,000.000.000.000.00
Brooks County Hospital60,000.000.000.000.00
Candler County Hospital347,500.000.000.000.00
Clinch Memorial Hospital65,000.000.000.000.00
Coffee Regional Medical Center260,000.000.000.000.00
Colquitt Regional Medical Center623,000.000.000.000.00
Crisp Regional Hospital68,800.000.000.000.00
Dodge County Hospital114,500.000.000.000.00
Donalsonville Hospital Inc55,000.000.000.000.00
Dorminy Medical Center5,000.000.000.000.00
Effingham Health System210,000.000.000.000.00
Elbert Memorial Hospital26,800.000.000.000.00
Emanuel Medical Center310,000.000.000.000.00
Evans Memorial Hospital Inc750,000.000.000.000.00
Jenkins County Medical Center42,500.000.000.000.00
Jasper Memorial Hospital126,325.000.000.000.00
Jeff Davis Hospital60,000.000.000.000.00
Jefferson Hospital28,000.000.000.000.00
John D. Archbold Memorial Hospital976,000.000.000.000.00
Liberty Regional Medical Center570,800.000.000.000.00
Medical Center Of Peach County, Navicent Health30,000.000.0015,000.000.00
Memorial Hospital And Manor20,000.000.000.000.00
Miller County Medical Center93,257.000.000.000.00
Monroe County Hospital18,000.000.000.000.00
Morgan Medical Center10,000.000.000.000.00
Navicent Health Baldwin14,650.000.000.000.00
Northeast Georgia Health System Inc111,500.000.000.000.00
Phoebe Sumter Medical Center337,250.000.000.000.00
Phoebe Worth Medical Center220,000.000.000.000.00
Piedmont Mcduffie Hospital10,000.000.000.000.00
Putnam General Hospital35,900.000.000.000.00
South Georgia Medical Center - Berrien Campus65,000.000.000.000.00
South Georgia Medical Center Inc80,000.000.000.000.00
Southeast Georgia Health System, Inc.330,597.000.000.000.00
Southwell Medical Center - Tift Regional Medical Center57,000.000.000.000.00
St. Mary's Good Samaritan Hospital51,000.000.000.000.00
St. Mary's Sacred Heart Hospital, Inc.26,450.000.000.000.00
Stephens Co Hospital Auth27,400.000.000.000.00
Taylor Regional Hospital37,500.000.000.000.00
The Hospital Authority Of Habersham County98,500.000.000.000.00
Tift Regional Medical Center.203,000.000.000.000.00
Tmc Higgins General Hospital40,700.000.000.000.00
Upson Regional Medical Center26,500.000.000.000.00
Washington County Regional Medical Center53,000.000.000.000.00
Wayne Memorial Hospital85,000.000.000.000.00
Wellstar Sylvan Grove Hospital60,669.000.000.000.00
Wills Memorial Hospital94,482.000.000.000.00
 Total7,229,130.000.0015,000.000.00