Frequently Asked Questions
By Donors
What is the Georgia Qualified Education Expense (GA QEE) Tax Credit Program?
The GA QEE Tax Credit Program allows Georgia residents and corporations to receive tax credits for donations to student scholarship organizations (SSOs) like Pay it Forward Scholarships. In turn, the SSOs, provide student scholarships to parents of eligible children who are attending private school. The tax credit program provides a state of Georgia, dollar-for-dollar tax credit when Georgia taxpayers request the tax credit, are approved, and then donate their tax credit to Pay it Forward Scholarships. Tax credits are available on a first-come, first served basis through the Georgia Department of Revenue (GA DOR). PIFS requests tax credits from the GA DOR on behalf of donors annually in January. Tax credit donations must be made within 60 days of being approved. Taxpayers decide what school they want their funds to benefit. The QEE Tax Credit program funds scholarships for students at approved private schools in Georgia.
How do I apply for a GA QEE Tax Credit through Pay it Forward Scholarships?
Complete the online request form located here.
What is the deadline to apply for a GA QEE Tax Credit through Pay it Forward Scholarships?
December 31st for the upcoming tax year. (Example: December 31, 2024 for the 2025 GA QEE Tax Credit)
When will Pay it Forward Scholarships submit my QEE Tax Credit request to the GA DOR?
Pay it Forward Scholarships will submit GA QEE tax credit requests on January 1st or the first business day of the New Year as designated by the GA DOR (Example: For 2024 GA QEE Tax Credits - all requests were submitted on Tuesday, January 2, 2024.)
How will I know if my QEE Tax Credit request is approved?
According to Georgia law, the GA DOR has 30 days to approve your request once it has been submitted. Currently, we have found the Department of Revenue is providing approval within approximately 2-3 weeks. Taxpayers are notified by an approval letter which is mailed to the taxpayer’s home address from the GA DOR that their tax credit has been approved and at what amount. Pay it Forward is also notified of the taxpayers' approval and we send out emails with approval information as soon as we receive that information from the GA DOR. Taxpayers can also find their approval letter on the Georgia Tax Center website.
How and when do I send my donation?
Tax credit donations should be made within 60 days of the date on the approval letter from the GA DOR. We estimate that this deadline is approximately March 31st of each year but each year this date will change according to the timing of when the GA DOR prepares and sends out the approval letters. You can make your donation via credit card (on the Pay it Forward Scholarships website) or by mailing a check to: Pay it Forward Scholarships, 615 Oak Street, Suite A (Box 5), Gainesville, GA 30501.
Is there a processing fee if funds are donated using a credit card?
Yes, PayPal, the credit card platform PIFS uses, charges a small processing fee of 2.2% of the total transaction for the convenience of using your credit card for your tax credit donation. The fee is deducted from your donation, reducing the amount that is sent to the school. If you wish for the maximum amount possible to go to the school, thus avoiding this fee, you can write and mail a check. Note: The PayPal credit card processing fee is deducted prior to PIFS administrative costs being removed.
How much of my donation is passed onto the designated school?
Pay it Forward Scholarships passes on 92% of each tax credit donation to the designated school. The state of Georgia limits student scholarship organizations, like PIFS, to a maximum of 8% of each donation that we are allowed to keep to cover administrative costs.
How do I get a receipt so that I can claim the tax credit on my tax return?
Pay it Forward Scholarships provides the Georgia Form IT-QEE-SSO1 to taxpayers who made a contribution to our student scholarship organization. This receipt/form is emailed to taxpayers by January 31st for the previous year's donations. If a 2024 receipt is needed prior to January 31, 2025 please send an email to info@payitforwardscholarships.com.
What if I just became a Georgia resident and haven’t yet filed a tax return with the state of Georgia, can I still request the GA QEE Tax Credit?
If you have never filed a tax return with the State of Georgia, and you want to take advantage of the GA QEE Tax Credit, you must call the GA DOR Taxpayer Services Call Center at 1-877-423-6711 to get registered.
Can I participate as a donor in the QEE Tax Credit program and apply for a Pay it Forward Scholarship for my child?
Yes! Parents must complete an online Pay it Forward Scholarship application. The deadline is December 31st for the upcoming scholarship cycle. The scholarship application is different than the GA QEE Tax Credit request form. (Deadline example: December 31, 2023 was the deadline for the 2024 Pay it Forward Scholarship, likewise, once it is published, the deadline will be December 31, 2024 for the 2025 Pay it Forward Scholarship. ) For more information about the scholarship program please see the FAQ for Parents.