---
title: O.C.G.A. § 20-3-316.1. Selection on tax form of nonprofit corporations established by the Georgia Student Finance Authority for contribution.
collection: code
id: 20-3-316.1
cite_as: O.C.G.A. § 20-3-316.1 (2025)
canonical_url: https://georgiacommons.org/code/20-3-316.1
md_url: https://georgiacommons.org/code/20-3-316.1.md
text_url: https://georgiacommons.org/code/20-3-316.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t20-ch3-18-(v17a)-2025-pdf.pdf?sfvrsn=10d12596_0#page=211
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: EDUCATION / POSTSECONDARY EDUCATION / SCHOLARSHIPS, LOANS, AND GRANTS / GEORGIA STUDENT FINANCE AUTHORITY / General Provisions
---

# O.C.G.A. § 20-3-316.1. Selection on tax form of nonprofit corporations established by the Georgia Student Finance Authority for contribution.

(a) Each Georgia income tax return form for taxable years beginning on or after January 1, 2015, shall contain appropriate language, to be determined by the state revenue commissioner, offering the taxpayer the opportunity to contribute to the nonprofit corporations established by subparagraph (Y) of paragraph (1) of Code Section 20-3-316 to assist students with educational expenses by either donating all or any part of any tax refund due and by authorizing a reduction in the refund check otherwise payable, or by contributing any amount over and above any amount of tax owed by adding that amount to the taxpayer’s payment. The instructions accompanying the income tax return shall include a description of the purposes for which the nonprofit corporations were established and the intended use of moneys received from the contributions. Each taxpayer required to file a state income tax return who desires to contribute to these nonprofit corporations may designate such contribution as provided on the appropriate income tax return form.

(b) The Department of Revenue shall determine annually the total amount so contributed, and shall transmit such amount to the authority for even division among and deposit in the nonprofit corporations established by subparagraph (Y) of paragraph (1) of Code Section 20-3-316.

## History

Code 1981, § 20-3-316.1, enacted by Ga. L. 2014, p. 801, § 6/HB 697.

## Cross References

Income taxes, § 48-7-1 et seq.