General Information about the Rural Georgia Hospital Tax Credit 

The Rural Hospital Organization Tax Credit consists of Georgia State Senate and House bills that were passed in 2016, 2017, and 2018.  These bills are Georgia Senate Bill 258 , Georgia Senate Bill 180, and Georgia House Bill 769

Georgia residents and corporations have the opportunity make a contribution to Evans Memorial Hospital that can be converted to a Georgia State Income Tax Credit.  Since you would otherwise owe this money to the state, by making a contribution, you can reduce your tax liability while supporting Evans Memorial Hospital.  By participating in this program contributors are able to direct how their tax dollars are spent by supporting rural hospitals in our state and keeping these tax dollars in our local community. 

Additional Information on the Georgia Rural Hospital Tax Credit can be found by clicking on the items below:

** Notice for Applicants for the Rural Georgia Hospital Tax Credit submitted on July 1, 2018:

Beginning 12:01 a.m. on Sunday, July 1st, Evans Memorial Hospital began  submitting all Rural Hospital Tax Credit pre-approval applications to the Department of Revenue (DOR) that were requested/required to be entered on July 1, 2018.

Evans Memorial Hospital  successfully submitted all pre-approval applications to the DOR by 12:20 a.m. on July 1st.  Based on the volume of pre-approval applications to the DOR that were submitted, the $60 million statewide cap was not only met, but was exceeded on July 1st.

During the days leading up to July 1st, there was extreme interest in this  program, and the volume of applications submitted prior to July 1st combined with the large number of pre-approval applications submitted on July 1st may result in many of those who submitted pre-approval applications not being approved.

The DOR has up to 30 days to approve or deny all tax credit applications.  Applicants will receive notification from Evans Memorial Hospital and notification by mail from the DOR stating whether they are approved for a tax credit contribution.

How to apply for the Rural Georgia Hospital Tax Credit for 2019

Beginning January 1, 2019:

An individual taxpayer shall be allowed a Georgia income tax credit for qualified contribution as follows:

     - In the case of a single individual or a head of household, 100 percent of the actual amount contributed, up to $5,000
        on tax credits approved from January 1st through June 30th each year, after June 30th each year contribution limits
        are lifted as long as the caps have not been reached.
     - In the case of a married couple filing a joint return, 100 percent of the actual amount contributed, up to $10,000 on
        tax bcredits approved from January 1st through June 30th each year, after June 30th each year contributions are
        lifted as long as the caps have not been reached.
     - A  single individual who is a member of a limited liability company, a shareholder of a  sub chapter "S"
       Corporation,  or partner in a partnership (pass through entity) is allowed  from January 1st through June 30th each
       year, a 100%  Georgia income tax credit, limited to $10,000, for the amount they contribute to Evans Memorial
       Hospital, so long as they would have paid Georgia income tax in that amount on their share of income from the
      "S" Corporation, partnership, or pass-through entity.
In no event shall the total amount of the tax credit  for a taxable year exceed the taxpayer's exceed the taxpayer's
income tax liability.  Any individual or married filing jointly taxpayers unused tax credit shall be held to credit the
succeeding five years' tax liability.  No such credit shall be allowed the taxpayer against prior years' tax liability.

A C-Corporation or fiduciary taxpayer shall be allowed a Georgia income tax credit for qualified contribution as follows:

     -  100 percent of the actual amount contributed or 75 percent of the corporations or fiduciary's income tax liability,
          whichever is less.  

The pre-approval process begins January 1, 2019, and will continue until the aggregate annual limit is reached from individual taxpayers, corporations and other entities of $60 million statewide or $4 million per hospital.  

The steps to make a qualifying tax credit contribution to Evans Memorial Hospital (EMH) are as follows:

  1. To complete the Georgia Department of Revenue pre-approval application for the Rural Hospital Organization Tax Credit:  
     -    Prior to January 1, 2019, complete the Evans Memorial Rural Georgia Tax Credit Form and return to Lisa Ryles at   
         Evans Memorial Hospital (EMH).  Evans Memorial will submit your application to the Georgia Tax Center (GTC)
  on January 1, 2019.         
  (Click  here  to download and print form)
     -  On January 1, 2019 you may enter your information electronically at the Georgia Tax Center Department of Revenue
         site  (http://gtc.dor.ga.gov/  
                - Click here to download instructions on creating a login for Georgia Tax Center (GTC) and instructions on
                    completing the online application. 
       2.  Within thirty (30) days of receipt of  contributor information the Georgia Department of Revenue will send contributor
             and Evans Memorial approval/denial notification.
       3.  The contribution must be made by the contributor within sixty (60) days of the date of the preapproval notice received
              from the Georgia Department of Revenue.
       4.  Once the contribution is received, Evans Memorial will electronically submit a report of contribution to the Department 
              of Revenue via the Georgia Tax Center (GTC) website.
       5.  A report  of contribution form (Georgia Form IT-QRHOE-RH01) will be provided by Evans Memorial to the Department
             of Revenue and  contributor to confirm  the contribution within   fifteen (15)  days of receipt of contribution.
       6.  Within thirty (30) days of the contribution the contributor  or contributors accountant must electronically report the
              contribution to the Georgia Department of Revenue via Georgia Tax Center (GTC) website ( http://gtc.dor.ga.gov/) and
              attach the report of contribution form (Georgia Form IT-QRHOE-RH01) via the website.
       7.  Contributor will submit an electronic tax return and submit a  Georgia Form IT-QRHOE-TP2 with their Georgia tax return
             to claim the approved tax  credit amount.  
 

Please contact Lisa Ryles by telephone at 912-739-5105 or by e-mail at  lryles@evansmemorialhospital.org for questions, more information,  or to make a donation.