Georgia GOAL

Why Should I Participate?

In addition to the many ways that the program benefits St. Martin's and its students, participating individuals and couples receive a dollar-for-dollar state tax credit and, in many cases, a federal income tax deduction. Corporations that participate also receive tax benefits.

St. Martin's has partnered with Georgia GOAL, a state-approved Student Scholarship Organization (SSO), to administer the Georgia Private School Tax Credit Program. Submit your 2025 GOAL Tax Credit Form online today by visiting www.goalscholarship.org.

Frequently Asked Questions

How does the tax credit work?

Created in 2008, the Qualified Education Expense Credit program provides GA taxpayers who wish to support educational opportunities to families seeking educational alternatives to the free public school option.

Georgia taxpayers can make a private donation to a state-registered SSO and receive a dollar-for-dollar GA tax credit and a Federal charitable contribution deduction. The law also allows for tax credit donors to designate which school should receive the opportunity to access the tax credit contribution monies for tuition scholarships through their chosen SSO.

These are some of the highlights of the current law:

$100,000,000 maximum allocated each year.
Credits are allocated on a first-come, first-served basis.
Pass-through taxpayers can redirect up to $10,000 each.
Within 60 days of the DOR's pre-approval notice, donors must contribute to an SSO.
Donations to an SSO only count in the same calendar year in which the donation was pre-approved and paid.
Taxpayers must add to Georgia taxable income that part of any federal charitable contribution deduction taken on a federal return for which Georgia Qualified Education Expense Credit is allowed.

Can this count as my participation in The St. Martin's Fund for the year?

No, participation in the tax credit program does not substitute for a gift to The St. Martin's Fund. They are entirely separate entities. With the tax credit, you only direct where the money you are already paying to the state of Georgia is going. The funds generated are explicitly used for the purpose of financial assistance.

On the other hand, a gift to The St. Martin's Fund is made payable to the school and is a tax deduction, for which you receive a gift receipt from St. Martin’s. These funds cover the operating budget expenses that tuition alone does not cover, and all areas benefit from your participation.

How Do I Participate?

Applications are now being accepted and will be filed with the Department of Human Resources on January 1, 2025, on a first-come-first-serve basis. Apply today to get in line!

The State of Georgia has set aside $120 million for taxpayers to redirect a portion of their state

tax liability to provide financial aid to SMES students coming from the public school system. This is a dollar-for-dollar tax credit for those paying Georgia state income taxes.

To submit your application online, please click here.

Each calendar year, until the annual cap on available education expense credits is reached:

Tax Filing Status	Tax Credit Limit
Single Filer	$2,500
Married Separate Filer	$2,500
Married Joint Filer	$5,000
Individual Pass-Through Owner	$25,000
C Corp, Trust, or Electing Pass-Through	75% of annual tax liability
Business that pays insurance premium tax	75% of annual tax liability, but credit shall not exceed $1 million

Office of Advancement

Mrs. Lauren Sims

Director of Advancement

Mrs. Bailey Henderson

Advancement Manager

Just 20 Seconds to Apply!

For more information about the GA Private School Tax Credit, please contact Lauren Sims by phone (404) 228-0747 or email lsims@stmartinschool.org or you may contact Georgia GOAL directly at (770) 828-4625.

In This Section