---
title: O.C.G.A. § 48-7-62. Optional taxpayer contributions to the Georgia National Guard Foundation through income tax payment and refund process.
collection: code
id: 48-7-62
cite_as: O.C.G.A. § 48-7-62 (2025)
canonical_url: https://georgiacommons.org/code/48-7-62
md_url: https://georgiacommons.org/code/48-7-62.md
text_url: https://georgiacommons.org/code/48-7-62/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=555
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 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / INCOME TAXES / RETURNS AND FURNISHING OF INFORMATION
---

# O.C.G.A. § 48-7-62. Optional taxpayer contributions to the Georgia National Guard Foundation through income tax payment and refund process.

(a) Each Georgia income tax return form for taxable years beginning on or after January 1, 2005, shall contain appropriate language, to be determined by the state revenue commissioner, offering the taxpayer the opportunity to contribute to the Georgia National Guard Foundation by donating either all or any part of any tax refund due, 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 form shall contain a description of the purposes for which this fund was 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 the foundation may designate such contribution as provided in this Code section 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 Georgia National Guard Foundation. The Georgia National Guard Foundation is the nonprofit 501(c)(3) corporation whose purpose is to provide support to members of the Georgia Department of Defense.

## History

Code 1981, § 48-7-62, enacted by Ga. L. 2005, p. 157, § 3/HB 282.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 2005, “donating either” was substituted for “either donating” in the first sentence of subsection (a).

## Editor's Notes

Ga. L. 2005, p. 157, § 4/HB 282, not codified by the General Assembly, provides that this Code section shall be applicable to all taxable years beginning on or after January 1, 2005.