Basic Enhancements (S.S.O) Student Scholarship Organization Beginning in the spring of 2012 Basic Enhancements is qualified to participate in the Georgia Tuition Tax Credit program. This program allows Georgia residents or companies who pay income tax to designate their tax money for scholarships for a specific private school in Georgia. Legislation, passed in 2008, allows taxpayers to donate part of their Georgia Income Tax for use at private schools to provide scholarships for children in Pre-K (beginning at age 4) through 12th grade. The donor receives a dollar for dollar credit off of their Georgia Income Tax for a donation that they make through a non-profit scholarship organization approved by the Georgia Department of Education. An individual can donate up to $1,000 per year, a couple filing jointly can donate up to $2,500, and a corporation paying Georgia Income Tax can donate up to 75% of its Georgia tax liability. Since the Basic Enhancements Student Scholarship Organization (BESSO) is a 501(c)(3) non-profit organization, contributions qualify for a charitable deduction on federal tax returns and are eligible for many corporate matching gift funds. Basic Enhancements is currently accepting partnerships to facilitate the implementation of the program. Contact us to schedule an informational meeting.


Contribution Process:

Step 1: Pre-approve Tax Redirection

A) By Mail: Complete the pre-approval form and mail to the Georgia Department of Revenue at the address below. Email (or fax (404.220.9917) a completed form to the Georgia Tax Credit Scholarship Program, Inc. This will allow us to track the status of your document with the Georgia Department of Revenue. The Georgia Department of Revenue will provide you with confirmation that your tax redirection request has been approved within 30 days of submitting the request. Mail completed Pre-approval form to: Georgia Department of Revenue Qualified Education Expense Credit 1800 Century Blvd. NE Suite 8107 Atlanta, GA 30345

Step 2: Submit Payment

Upon notification, by the Georgia Department of Revenue, of pre-approval of the intended tax redirection, submit your check to the Georgia Tax Credit Scholarship Program, Inc. within 60 days of the notification and no later than December 31st. Mail Check to: Georgia Tax Credit Scholarship Program, Inc. 1075 Peachtree Street NE Suite 3650 Atlanta, GA 30309-3958

Step 3: Claim Tax Credit

Georgia Tax Credit Scholarship Program will provide form IT-QEE-SSO1 contribution acknowledgment confirming the dollar amount of the tax redirection. Form IT-QEE-SSO1 must be filed with the tax return along with form IT-QEE-TP2 to receive the tax credit. * If you elect to E-file your Georgia return, retain a copy of Form IT-QEE-SS01 for your records.


Form IT-QEE-TP1 This form is used to apply for an income tax credit and request pre-approval of an intended contribution. After completion, the form can be mailed directly to the Georgia Department of Revenue. Form IT-QEE-SSO1 This form is completed by Georgia Tax Credit Scholarship Program Inc. and mailed to the taxpayer to confirm that the contribution was received by the Georgia Tax Credit Scholarship Program Inc. IT-QEE-TP2 This form is completed by the taxpayer and attached to their income tax return when it is filed.

Other Information Links:

georgiataxcreditscholarship.org Georgia House Bill 1133 was updated to Georgia House Bill 325 on 5-19-2011. The above link provides the text of the bill. www.doe.k12.ga.us Link to Georgia Department of Education: This site provides a host of information about the tax credit program. etax.dor.ga.gov Link to Georgia Department of Revenue. This site provides access to all Georgia State forms.