Georgia Rural Hospital Tax Credit

Stephens County Hospital is a 96-bed Joint Commission accredited acute care hospital located in Toccoa, Georgia.  It is nestled in the North Georgia Mountains approximately 90 miles northeast of Atlanta, Georgia. For 80 years, Stephens County Hospital has provided local health care services to our community. In the state of Georgia, there is a rural health crisis and many hospitals are facing severe demographic, industry, and financial challenges. To help bridge this gap, Governor Nathan Deal has passed SB 180 to assist qualified rural hospitals. Stephens County Hospital has been determined to be an eligible rural health facility under this law. This new law gives Georgia taxpayers an incentive to donate to the rural hospitals by receiving a Georgia State Tax Credit equal to 90% of the donation up to the maximum specified below. In essence, your donation will help Stephens County Hospital and reduce your state tax liability.

Rural Hospital Organization

  • Georgia General Assembly passed SB180 to assist Georgia’s rural hospitals with rising health care cost during the increasing economic decline.
  • The rural hospital tax credit applies to all taxable years 2017, 2018, and 2019.
  • Stephens County Hospital is determined eligible to receive donations.
  • Definition of a rural hospital organization:
    • An acute care hospital licensed by the Georgia Department of Community Health that meets the following requirements:
      • Provides inpatient hospital services;
      • Participates in and accepts both Medicaid and Medicare patients;
      • Provides health care to indigent patients;
      • Has at least 10% of annual net revenue categorized as indigent care, charity care or bad debt;
      • Annually files IRS Form 990;
      • Is operated by a county or municipal authority and is designated as a tax-exempt organization - 501(c)(3);
      • Current with all audits and reports required by law.
  • Steps taken by a rural hospital organization to qualify:
    • Meet all criteria defining a rural hospital organization;
    • Submit to the Department of Community Health a five-year plan detailing financial viability and stability.
  • Donations received by an eligible rural hospital organization must:
    • Utilize all donations for the provision of health care-related services;
    • Report all donations received from individual and corporate donors and show the manner or purpose in which the contributions are used.
  • Eligible rural health organizations may receive in 2017:
    • No more than $4 million;
      • $2 million Individual donor;
      • $2 million Corporate donor.


  • All donations will be pre-approved on a first come first-serve basis.
  • Individual Donor – Tax Credit:
    • Single individual or head of household:
      • 90% of the actual amount expended OR $5,000.00 / tax year (whichever is less).
    • Married filing a joint return:
      • 90% of the actual amount expended OR $10,000.00 / tax year (whichever is less).
  • Corporate Donor or other entity – Tax Credit:
    • 75% of the amount contributed of your Georgia income tax liability.
  • Tax Credit:
    • The total amount of the tax credit for a taxable year cannot exceed the taxpayer’s income tax liability;
    • No credit shall be allowed the taxpayer against prior years’ tax liability;
    • In the event an individual or corporate donor desires to make a contribution to a rural hospital organization that has received the maximum amount of contributions for a taxable year, the Department of Community Health will provide the donor with a list, ranked in order of financial need, still eligible to receive contributions for the taxable year.
  • Annual limit on the availability of the rural hospital organization expense tax credits:
    • $60 million – 2017;
    • $60 million – 2018;
    • $60 million – 2019.
  • Donor preapproval – January 1st – June 30th:
    • Taxpayers must receive preapproval from the Department of Revenue;
      • Individual donors:
        • Not to exceed $2 million.
      • Corporate donors:
        • Not to exceed $2 million.
  • Process for contributing to a qualified rural hospital organization to receive the corresponding tax credit:
    • Taxpayers must electronically register with the Department of Revenue:
      • Establish an account with the Department of Revenue for the rural hospital donation;
      • Submit a request for preapproval of the donation with the donation amount specified;
      • The donor will  receive written notification within 30 days after the Department of Revenue receives the request;
      • All contributions must be made within 60 days after receiving notification from the Department of Revenue.

Georgia Rural Hospital Tax Credit Worksheet

We have developed a worksheet to assist with the processing of your application. All the necessary information is located on this worksheet. To download a copy of this form, click on the link below.

GA Rural Tax Hospital Credit Worksheet

GA Rural Tax Hospital Credit Guidelines


Rural Health Tax Credit Solicitation Request

We have developed a Solicitation Request to better explain our need and help you understand the importance of partnering with us by putting your tax dollars to work in Stephens County.  To download a copy of our Solicitation Request, click on the link below.

Rural Health Tax Credit Solicitation Request

For more information about this tax credit opportunity contact:

Stephens County Hospital Foundation
163 Hospital Drive
Toccoa, GA  30577

Pamela Jones