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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.
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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.
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2026 Add Back Credit Amounts
Add Back Amounts Available October 1, 2026
The amounts identified as “To Add Back” below will be available beginning October 1, 2026. Credit cap balances are updated monthly on the Department’s website.
Credit Type To Add Back Availability Date 125 – Qualified Education Expense Credit $10,401,348.00 October 1, 2026 140 – Qualified Education Donation Tax Credit — — 150 – Qualified Law Enforcement Foundation Credit $5,400.00 October 1, 2026 151 – Foster Child Organization Credit $67,339.00 October 1, 2026 Organizations remain responsible for communicating credit availability to donors, as applicable.
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:
- Qualified Education Expense (QEE)
- Rural Hospital Organization (RHO)
- Qualified Donation Expense (QED)
- Law Enforcement Foundation (LEF)
- Qualified Foster Child Organization (QFCO)
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 Functionality