St. Mary's Sacred Heart

(706) 356-7800
367 Clear Creek Parkway  •  Lavonia, GA 30553

Help improve health care in our community through Georgia’s new tax credit opportunity!

Sacred Heart Hospital is partnering with the Georgia HEART Hospital Program to implement this exciting new rural hospital tax credit.

What is the Georgia HEART rural hospital organization (“RHO”) expense tax credit?

The Georgia General Assembly passed legislation that enables Georgia taxpayers receive a state income tax CREDIT for 100% of the amount they contribute to qualified rural hospital organizations (up to the limits set forth below).

How much can I contribute for a tax credit?

If you pay Georgia income taxes, you are eligible to receive a tax credit for contributing to Sacred Heart Hospital from January 1 through June 30 of each taxable year, as follows:

  • Individual Filer – 100% of the amount contributed, up to a limit of $5,000
  • Married Filing Jointly – 100% of the amount contributed, up to a limit of $10,000
  • Pass-Through Entity – 100% of the amount contributed, up to a limit of $10,000, so long as they would have paid Georgia income tax in that amount on their share of taxable income from the pass-through entity
  • C-Corporation or Trust – 100% of the amount contributed or 75% of your Georgia income tax liability, whichever is less

How do I sign up to contribute?

  1. Complete and submit your 2019 HEART Tax Credit Form at www.georgiaheart.org
  2. Georgia HEART will submit your tax credit pre-approval form on your behalf to the GA DOR on January 2nd, 2019, in the order in which it is received
  3. Within 60 days of receiving DOR tax credit pre-approval, send a check made payable to Sacred Heart Hospital to Georgia HEART for deposit to the hospital’s account
  4. Georgia HEART will send you instructions on how to file your contribution confirmation with DOR
  5. You will claim the credit when you file your 2019 tax return

How much can I contribute for a tax credit after June 30 each year?

  • After June 30 of each year, for so long as a portion of the $60 million annual cap on RHO tax credits is available, to offset their Georgia income tax liability, individual taxpayers may make unlimited contributions to RHOs for a corresponding 100% Georgia income tax credit.
  • On or before May 15 of each year through June 30, individual taxpayers will be able to ‘make a HEART Appointment’ on the Georgia HEART website to authorize Georgia HEART to submit their post-June 30 tax credit pre-approval forms to the DOR.

Your contribution will increase our hospital funding and our ability to provide for the health care of individuals in our community!

For information about the rural hospital organization expense tax credit, please visit the Georgia HEART website at www.georgiaheart.org or contact Georgia HEART staff at heart@georgiaheart.org.

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