Tax Credit

Help improve healthcare in our community through Georgia’s new tax credit opportunity

Phoebe Sumter Medical Center, Phoebe Worth Medical Center and Southwest Georgia Regional Medical Center, which Phoebe manages for the Hospital Authority of Randolph County, are excited to be partnering with the Georgia HEART Hospital Program to implement this exciting new rural hospital tax credit.

Photo: Kim Gilman, CEO of Southwest Georgia Regional Medical Center (fourth from left) attends signing of tax credit bill.

Georgia taxpayers can now receive a state income tax CREDIT for 100% of the amount they contribute to qualified rural hospital organizations such as Phoebe Sumter Medical Center, Phoebe Worth Medical Center, and Southwest Georgia Regional Medical Center (up to the limits set forth below).

Taxpayers who itemize deductions on their federal income tax returns will be able to take a charitable income tax deduction for the entire amount of their contributions.

How much can I contribute for a tax credit?

If you pay Georgia income taxes, you are eligible to receive a tax credit for contributing to Phoebe Sumter Medical Center, Phoebe Worth Medical Center and/or Southwest Georgia Regional Medical Center as follows:

  • Individual Filer – 100% of the amount contributed, up to a limit of $5,000
  • Married Filing Jointly – 100% of the amount contributed, up to a limit of $10,000
  • Pass-Through Entity – 100% of the amount contributed, up to a limit of $10,000, so long as they would have paid Georgia income tax in that amount on their share of taxable income from the pass-through entity
  • C-Corporation or Trust – 100% of the amount contributed or 75% of your Georgia income tax liability, whichever is less

How do I sign up to contribute?

  1. Complete and submit your 2019 HEART Tax Credit Form at http://www.georgiaheart.org.
  2. Georgia HEART will submit your tax credit pre-approval form on your behalf to the GA DOR on January 2nd, 2019, in the order in which it is received.
  3. Within 60 days of receiving DOR tax credit pre-approval, send a check made payable to Phoebe Sumter Medical Center, Phoebe Worth Medical Center, Inc. or Southwest Georgia Regional Medical Center to Georgia HEART for deposit to the hospital’s account.
  4. Georgia HEART will send you instructions on how to file your contribution confirmation with DOR.
  5. You will claim the credit when you file your 2019 tax return.

How much can I contribute for a tax credit after June 30 each year?

  • After June 30 of each year, for so long as a portion of the $60 million annual cap on RHO tax credits is available, to offset their Georgia income tax liability, individual taxpayers may make unlimited contributions to RHOs for a corresponding 100% Georgia income tax credit.
    • On or before May 15 of each year through June 30, individual taxpayers will be able to ‘make a HEART Appointment’ on the Georgia HEART website to authorize Georgia HEART to submit their post-June 30 tax credit pre-approval forms to the DOR

Your contribution will increase our hospitals funding and our ability to provide for the healthcare of individuals in our community!


VIEW - Rural Hospital Tax Credit Donor Recognition – Cumulative Donation


For information about the rural hospital organization expense tax credit, visit the Georgia HEART website at www.georgiaheart.org or contact Georgia HEART staff at heart@georgiaheart.org.

Phoebe Sumter


126 Hwy. 280 West Americus,GA 31719
Call: 229-924-6011

wellness watch