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 more than 85 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 258 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 100% of the donation up to the maximum specified below. In essence, your donation will help Stephens County Hospital and reduce your state tax liability.

In 2019, Stephens County Hospital partnered with the Georgia HEART Hospital Program to better promote Stephens County Hospital throughout the state of Georgia and increase our base of potential donors. All donations are done through the Georgia HEART Hospital Program. For more information or to make a donation please do so at Please designate Stephens County Hospital to receive your donation.

Rural Hospital Organization

  • Georgia General Assembly passed SB 258 to assist Georgia’s rural hospitals with rising health care cost during the increasing economic decline.
  • 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 up to $4 million in donations.

Donor / Georgia Tax Credits

(January 1st - June 30th)

  • All donations must be pre-approved on a first come first-serve basis.
  • Individual Donor – Tax Credit:
    • Single individual or head of household:
      • 100% of the amount contributed up to $5000.00.
    • Married filing a joint return:
      • 100% of the amount contributed up to $10,000.00
  • Corporate Donor or other entity – Tax Credit:
    • 100% of the amount contributed up to $10,000.00.
  • From July 1st through the end of the year, provided funds are available, these limits are lifted and taxpayers can make unlimited contributions.
  • Annual limits on the availability of the rural hospital organization expense tax credits is $60 million

Requirements: (We can help with this process)

  • Complete and submit an application to Georgia HEART designating STEPHENS COUNTY HOSPITAL AS THE RECIPIENT (
  • Once you have been approved, you will receive notification from the Department of Revenue.
  • Send a check made payable to Stephens County Hospital to Georgia HEART for deposit to the hospital's account within 180 days of approval or by December 31st, whichever comes first.
  • Georgia HEART sends you Form IT-QRHOE-RHO1 (tax receipt) for claiming the credit on your Georgia income tax return.

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


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