Georgia GOAL Scholarship Program

In 1996, in anticipation of the day when Georgia lawmakers might adopt a tuition tax credit program that would provide taxpayers with an income tax credit for contributing to K-12 private school scholarship programs, Georgia Community Foundation registered the service mark "GOAL- Greater Opportunities for Access to Learning."

In doing so, the GCF Board exhibited remarkable foresight and leadership.

In 2008, the Georgia General Assembly passed and Governor Sonny Perdue signed into law, HB 1133, legislation that permits Georgia taxpayers to receive a state income tax credit for amounts contributed to qualified student scholarship organizations ("SSOs"). The scholarships are awarded to students who are enrolled in a Georgia secondary or primary public school or who are eligible to enroll in Pre-K, Kindergarten, or 1st grade. Recipient students use their GOAL Scholarships to attend the private K-12 schools of their parents' choice.

Under this new law, a SSO was required to obligate at least 90% of its revenues for scholarships. Therefore, GCF, which has other revenues not dedicated to scholarships, could not operate a SSO. As a result, Georgia GOAL Scholarship Program, Inc. submitted notice to the Georgia Department of Education of its participation as an SSO under HB 1133. On June 26, 2008, the Georgia Department of Education recognized the Georgia GOAL Scholarship Program, Inc., a 501(c)(3) tax-exempt organization, as a SSO that is approved to accept contributions and offer scholarships to students to attend private K-12 schools in Georgia.

GCF is proud to have provided the vision for K-12 tuition tax credits in Georgia and to have served as the "incubator" for Georgia GOAL Scholarship Program, Inc.

For details about GOAL, please visit the GOAL website at www.goalscholarship.org.