Fulton Science Academy

Turn Your Taxes into Scholarships: Help a Student Today!

Dear FSA Families,

In the spirit of our core values of I CARE — Integrity, Curiosity, Advocacy, Resiliency, and Empathy — we'd like to spotlight the State Tax Credit Scholarship program once more. This initiative is a testament to these principles, aiming to extend our educational offerings to deserving students with financial needs.

It's important to clarify that our motivation is not driven by enrollment needs. FSA consistently receives more applications each year than we can accommodate, and we are proud to maintain one of the lowest acceptance rates among private institutions, if not the very lowest. Instead, our commitment to this scholarship arises from a profound belief in leveling the playing field. We recognize that financial circumstances shouldn’t limit the potential of successful students. Every child deserves the chance to thrive, and with this scholarship, we aim to bring the best and brightest into our fold, regardless of their economic background.

Integrity - Through the transparent redirection of your Georgia income tax, you are making a genuine commitment to support deserving students.
Curiosity - Our diverse student body, fueled by initiatives like this, encourages an environment where questions are celebrated and different perspectives valued.
Advocacy - Your contribution speaks for those who, despite their evident potential, might be overshadowed by financial constraints.
Resiliency - As a united community, we strive to break barriers, ensuring dreams aren’t deterred by financial challenges.
Empathy - This scholarship showcases our communal empathy, standing by the belief that every child, regardless of their financial situation, should have access to unparalleled education.

We'd like to underscore a crucial aspect of this scholarship that makes it both easy and appealing for our families: when you redirect a portion of your Georgia income tax towards this cause, it is not a typical donation. Instead, you will receive the full amount you contribute as a credit. In essence, you're not losing any money; you're merely designating where a part of your tax goes, directly aiding students in need.

Your continued support aligns deeply with our institutional ethos and the core values that tie us together. As we champion brighter futures for all students, we also strengthen the bonds of our community. Please refer to the guidelines below to learn more about this impactful initiative.

Thank you for your continued support.

The 2024 Tax credit online application is now open!

Click here to complete your online application now!

What is the history and purpose of the tuition tax credit legislation?

In 2008, the Georgia General Assembly passed the Qualified Education Expense (QEE) Tax Credit bill (HB 1133), and Governor Sonny Perdue signed it into law. The legislation was further amended in 2011 (HB 325), 2013 (HB 283), and 2018 (HB 217). The law provides for the creation of student scholarship organizations (SSOs) to which Georgia individual and corporate taxpayers can contribute in exchange for a state income tax credit. The SSOs use the contributions to award scholarships to students from K-12 public schools so that they can attend the private schools chosen by their parents.

Who or what is Apogee?

Apogee Scholarship Fund is state registered SSO (Student Scholarship Organization) as well as a 501c3 non-profit organization whose primary functions are to facilitate the process of distributing tax credits in exchange for donations and to disburse those funds for private school tuition scholarships. "Apogee" (ap-uh-jee) is defined as the highest point (typically of an arc). To this end, we strive to help children reach their highest educational potential.

How does the Qualified Education Expense Tax Credit work?

Because there are limited tax credits available each year ($120 million for 2024), a taxpayer who is interested in contributing to Apogee must be pre-approved by the Georgia Department of Revenue ("DOR"). This simply means that the DOR sets aside a certain amount of the available tax credits specifically for the respective taxpayer.

So, the taxpayer will submit his or her 2024 tax credit application to Apogee. Then, Apogee will take care of every remaining step, and will remind the taxpayer when action is required. Each step in the process is outlined below:

Apogee Submits Taxpayer Application to DOR: On the first business day of January 2024, Apogee submits the taxpayer's request for a 2024 tax credit to the Georgia Department of Revenue (DOR).
DOR Informs Taxpayer of Approval: Taxpayer receives a DOR Approval Letter within 30 days after Apogee submits the application, indicating the amount for which he or she is approved and the deadline for making payment to Apogee.
DOR Informs Apogee of Taxpayer Approval: Apogee also receives notice of taxpayer's DOR approval, and Apogee will email taxpayer detailed instructions regarding payment deadline and options.
Taxpayer Makes Payment to Apogee: When notified of DOR approval (by DOR Approval Letter or email from Apogee), taxpayer must submit payment to Apogee before his or her 60-day payment deadline.
Apogee Emails Taxpayer Tax Receipt: Apoge will send taxpayer Form IT-QEE-SSO1 (tax receipt) for claiming the credit on his or her 2024 Georgia income tax return.
Taxpayer Claims Georgia Income Tax Credit: When taxpayer files their 2025 taxes in 2024, he or she will take a 100% Georgia income tax credit.

Can I direct my contribution to help a specific student?

Apogee does not accept donations specifically requesting an individual as a recipient. Donors would lose their ability to receive a charitable contribution, as well as the Georgia tax credit. Most importantly, Apogee is a 501c3 non-profit organization and is bound first and foremost by the rules and regulations governing this special status. As a 501c3, Apogee is not permitted to accept any donations directed to a specific individual. By doing so, Apogee would be putting its non-profit status in jeopardy and in turn, its SSO status in jeopardy.

How do I know what my GA tax liability is?

Your GA tax liability is typically 5.75% of your Adjusted Gross Income (AGI). You can also look at Line 18 of your GA tax return (Form 500) to learn your GA tax liability.

Why should I submit my application now?

The State has placed a yearly cap on the amount of credit available at $120 million. That means that every school, tax payer, and corporation in GA is drawing from the same exact pool of credits. Once the funds are used up, you will have to wait until next year to participate in the program. Once funds are deposited, they are immediately available to help families seeking an educational choice for their children. The yearly cap has more recently not been met on the first day of the year as in year's past but the cap has been exhausted much more quickly each year since the raising of the cap.

Can I reduce my quarterly estimated tax payments by the amount I donate?

Yes. Your estimated payments are only an estimate of your total tax liability divided into four payments. This is a great opportunity to write the check to support education instead of paying that portion of estimated taxes. Ask your accountant to reduce your quarterly estimated tax payment by the amount of your contribution. This will reduce each of your quarterly payments by 25% of the amount you intend to contribute.

What happens if my donation exceeds my tax liability?

The tax credit is a “non-refundable” credit. What that means is that you cannot receive a refund for any more than your GA tax liability. Any excess credit beyond your tax liability can be carried forward for up to 5 years.

What happens when I submit my application to Apogee?

Once received, Apogee will preverify your information to ensure everything matches up within the State system. Apogee will submit your applicaiton to the DOR on the first available day in the new tax year. Within 20 days of submission, the DOR will mail you a letter indicating your pre-approved tax credit amount. You will have 60 days from this date to fund your credit through Apogee. Apogee will mail you a tax credit receipt to acknowledge your successful participation in the summer of the tax year you funded your tax credit.

Why should I submit my information to Apogee instead of directly to the DOR?

You are welcome to submit your tax credit request directly to the State; via your GTC online account; however, Apogee always recommends that you submit your form to us for processing. Apogee has developed efficient and effective processes to ensure that the forms are submitted in a timely manner and that the DOR is held accountable for each application that is submitted. With Apogee managing the process, we are able to ensure your paperwork is properly completed and that your paperwork is moving through the process in a timely manner. We have processed tens of thousands of applications with the DOR and have found this to be the very best method of ensuring that applicants get through the approval process successfully.

Do I have to include my check with my donation package when mailing to Apogee?

No. Apogee cannot accept payments prior to January 1st and since the vast majority of applications we receive are early applications, payment should be made after approval has been secured. Payment must be made within 60 days of approval.

If I chose to submit my info directly to the DOR for approval, how do I notify Apogee of my approval and what is my next step?

Mail Apogee a copy of your approved notice, along with your check written out to “Apogee Scholarship Fund”. If you have a certain school you would like to direct your donation to, please write the school(s) in the memo line of your check. Please remember that you have 60 days form the approval date to submit your payment and the approval notice to Apogee.

What is Apogee's Tax ID Number?

FEIN: 26-2693572

Is this donation a charitable deduction on my Federal return in addition to the credit?

For contributions made before August 27, 2018, yes. The law does require that you increase your State income by the amount of your Charitable Deduction on your Federal Return (donation amount). For contributions made on or after August 27, 2018, the IRS adopted a ruling that eliminates the ability to take a Federal charitable contribution deduction when claiming the State tax credit. See https://www.apogee123.org/info/about/news for more information about these changes.

Can Apogee help me understand how this credit will affect my specific tax situation?

Yes. Apogee is well versed in the specifics of how this credit affects most tax scenarios and is happy to offer guidance in how this credit is related to your specific tax situation. Of course, as always, please consult your tax advisor as they will have the best understanding of your specific tax situation.

Click here to complete your online application now!

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