| Scholarship or Voucher Value: |
SSOs may determine the amount of each scholarship, as in most other states with tax-credit scholarship programs. |
| Student or School Participation: |
No information on participation is available yet. |
| Student Eligibility: |
All Georgia students enrolled in public schools are eligible to receive scholarships. SSOs may set their own eligibility guidelines. Taxpayers may not make contributions earmarked for a particular child. |
| Legal Status of Program: |
No legal challenges have been filed against the program. |
| Regulations on the Program: |
SSOs are required to be non-profit organizations that allocate at least 90 percent of their revenue to private-school scholarships. No more than 25 percent of an SSO’s revenue may be carried forward into the next year before it is spent. SSOs must undergo annual audits by certified public accountants, file audits and fiscal reports with the Department of Revenue, may not use a donor’s money to support that donor’s child and may not restrict their scholarships to a single school. Participating private schools must obey anti-discrimination laws. |
| Research on Program: |
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| News on Program: |
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| Governing Statutes: |
Georgia Code, 20-2A and 48-7-29.13. |
