Georgia HEART

Help improve health care in our community through Georgia’s rural hospital expense tax credit opportunity!

Clinch Memorial 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 100% state income tax credit for contributing to a rural hospital.

From January 1 through June 30 of each taxable year, the following limits apply with respect to Georgia HEART RHO contributions:

  • Individual Filer – up to $5,000
  • Married Filing Separately – up to $5,000
  • Married Filing Jointly – up to $10,000
  • C Corporation, Trust, or Pass-Through Entity electing to pay tax at entity level – up to 75% of Georgia Tax Liability
  • Individual Owner of S-Corp, LLC, or Partnership (Pass-Through Entity) NOT paying tax at entity level – up to $25,000

After June 30 of each year, as long as tax credits are available, individual taxpayers may make unlimited contributions to RHOs for a corresponding 100% Georgia income tax credit.

How do I sign up to contribute?

  1. Complete and submit your 2026 HEART Tax Credit Form at www.georgiaheart.org
  2. HEART submits your application to the Georgia Department of Revenue (DOR)
  3. HEART and DOR notify you of approved tax credit amount and payment deadline
  4. Send a check made payable to your designated rural hospital to HEART for deposit to the hospital’s account
  5. HEART sends you Form IT-QRHOE-RHO1 (tax receipt) for claiming the credit on your 2025 Georgia income tax return

Payment Deadlines:

Payment deadlines for applicants are as follows:

  • A taxpayer preapproved by the DOR on or before September 30 shall make the contribution within 180 days after DOR preapproval, but not later than October 31.
      • This means that applicants preapproved by April 30 will have 180 days to make payment.
      • Applicants preapproved between May 1st and September 30th will have until October 31st to make payment.
  • A taxpayer preapproved by the DOR after September 30 shall make the contribution on or before December 31.
        • Applicants preapproved after September 30th will have until December 31st to make payment.

For information about the rural hospital organization expense tax credit, please visit the Georgia HEART website at www.georgiaheart.org or please contact Lily Blitch, Clinch Memorial Hospital Foundation Director, at 912-470-2401.