About ALEF Fund
The ALEF Fund was established by Jewish Federation of Greater Atlanta in 2008 in response to new state legislation when Georgia’s General Assembly passed the Education Expense Credit law to provide families in our state with access to better educational opportunities for their children. Our guiding principle is to improve the affordability of Jewish education by awarding scholarship dollars to eligible students who wish to attend participating Jewish preschools, day schools and high schools.
In June 2023, ALEF Fund partnered with the Georgia GOAL Scholarship Program, the largest student scholarship organization in the state, to administer the Education Expense Tax Credit on behalf of the ALEF Fund moving forward. Through the ALEF Fund and Georgia GOAL, you can support Jewish education in Georgia at virtually no cost to you through a dollar for dollar Georgia income tax credit received for your contribution.
How to Participate
Submit your 2024 GOAL Tax Credit Application today!
It is almost certain that GOAL tax credits will be oversubscribed in 2024, just as they were this year. Accordingly, you must submit your 2024 application before the end of 2023 in order to obtain a GOAL tax credit. In addition, keep in mind that you are unlikely to be approved for the full amount of your requested tax credit.
Tax Credit Limits Based on Filing Status
| Tax Filing Status | Contribution Limit |
| Single Filer | $2,500 |
| Married Separate Filer | $2,500 |
| Married Joint Filer | $5,000 |
| Pass-Through Owner (not making HB 149 election)* | $25,000 |
| C Corp, Trust, or Pass-Through electing to pay tax at the entity level (HB 149)* | 75% of annual tax liability |
*Pass-through businesses can achieve considerable benefits through the GOAL tax credit due to favorable state and federal tax laws and regulations. These include a state tax credit, a federal tax deduction, and a substantial philanthropic impact. Learn more here.
How to Secure Your Contribution & 2024 Tax Credit
1. Apply Now
Complete the 2024 GOAL Tax Credit Application before the end of 2023 (takes just 20 seconds!).
2. GOAL Submits to DOR
GOAL will submit your application to the Georgia Department of Revenue (DOR) on the first business day of January 2024.
3. Approval
By mid-January 2024, GOAL and DOR will notify you of the approved tax credit amount and payment deadline.
4. Make Payment
Pay GOAL by check, credit card, or ACH within 60 days of DOR approval (by mid-March 2024).
5. Claim the Credit
GOAL will send you Form IT-QEE-SSO1 (tax receipt) in May 2024 for claiming the credit on your Georgia income tax return. (Note: You will claim the credit on the income tax return for the year in which you make the payment).
Program Legislation
Amended the QEE Tax Credit law to:
- Raise the annual cap to $58 million
- Require six-week public school attendance for eligibility (grade 2 and above)
- Reduce the admin fees which may be charged by SSOs (5% to 10% scale)
- Require SSOs to award scholarships to specific students within one year
- Require SSOs to consider financial needs of students based on all sources
- Prohibit SSO from awarding scholarships to any individual designated by donor
- Prohibit SSO from promising scholarship in exchange for contribution
- Allow a tax credit for up to $10,000 for individuals with ownership in pass-through
Amended the QEE Tax Credit law to:
- Include a CPI escalator on the annual cap (with sunset in 2018)
- Clarify student eligibility
- Require greater transparency and accountability for SSOs
- Impose first-ever maximum annual award limit for individual students
Georgia’s QEE (tuition tax credit) law was passed in original form
- Georgia lawmakers passed one of the most free-market tuition tax credit laws in U.S.
- Available credits set at $50 million per year
- Student eligibility required only current enrollment in Georgia public school
- Minimal reporting requirements for SSOs; DOR not allowed to make data public
- SSOs must obligate at least 90% of contributions for scholarships
Amended the QEE Tax Credit law to:
- Raise the annual cap to $100 million for the next decade
- Moderately reduce the fees which SSOs are allowed to retain
- Clarify and improve the SSO scholarship reporting process to DOR
- Require State auditors to evaluate the program in five years to determine its financial and economic impact to the State
Amended the QEE Tax Credit law to:
- Raise the annual cap to $120 million for the next decade
- Increase the tax credit from $1,000 to $2,500 for a single filer or head of household, from $2,500 to $5,000 for a married couple filing a joint return and from $10,00 to $25,000 for a pass-through business
