Qualified Rural Hospital Organization Expense Tax Credit
On this page find information and instructions for claiming the Qualified Rural Hospital Organization Expense Tax Credit.
- Tax Credit Code: 136
Summary
This provides a tax credit for a donation to a Rural Hospital Organization. The credit is allowed on a first-come, first-served basis. The aggregate amount allowed for all taxpayers cannot exceed $60 million per tax year for tax years beginning before January 1, 2023. For tax years beginning on or after January 1, 2023, the aggregate amount allowed for all taxpayers cannot exceed $75 million per tax year. For tax years beginning on or after January 1, 2025, the aggregate amount allowed for all taxpayers cannot exceed $100 million per tax year. The taxpayer must add back to Georgia taxable income that part of any Federal charitable contribution deduction related to the credit. Taxpayers must request preapproval to claim this credit.
Starting in 2025, a taxpayer preapproved by the commissioner on or before September 30 shall make the contribution within 180 days after receiving notice of preapproval, but not later than October 31. A taxpayer preapproved after September 30 shall make the contribution on or before December 31. If a taxpayer desires to make a contribution to an individual rural hospital organization that would cause such rural hospital organization to exceed its maximum amount of contributions for that year, the contribution will not be denied in its entirety. Instead, the contribution will be approved with the proportional amount of the desired contribution up to the rural hospital organization’s maximum allowed amount and any remainder shall be attributed to the rural hospital organization ranked with the highest financial need that has not yet received the maximum amount of contributions for that year.
Forms
IT-QRHOE-RHO1 Qualified Rural Hospital Organization Expense Tax Letter of Confirmation
IT-QRHOE-TP2 Qualified Rural Hospital Organization Expense Tax Credit Computation
Instructions/Videos
How to Submit a Qualified RHO Expense Tax Credit (Hospital) in GTC
How to Submit a Qualified Rural Hospital Organization Credit - Donor Submission
Relevant Links
Monthly Qualified Rural Hospital Organization Expense Tax Credit Report