Georgia HEART Rural Hospital Tax Credit Program – Your HEART is in the Right Place!

Help improve health care in our community through Georgia’s rural hospital expense tax credit opportunity! Morgan Medical Center is once again partnering with the Georgia HEART Hospital Program to implement an exciting rural hospital tax credit. For more information, watch these brief videos below:


Our state is the only one in the nation that offers a 100% state income tax credit in exchange for your contribution to eligible rural hospitals, including Morgan Medical Center. In other words, the state of Georgia is allowing you to ‘spend’ some of the taxes you must pay anyway to improve our hospital’s financial condition and patient offerings.

Notably, effective in 2022, there is a brand-new benefit for pass-through businesses, allowing a SALT (state & local income tax) limit workaround, coupled with a more generous HEART tax credit opportunity during the first six months of the year, per Georgia HB 149.

Pass-through businesses may elect to pay state income tax at the entity level and may contribute to eligible rural hospitals through the HEART program at the same generous limits as C corporations (effective in 2022).

If you pay Georgia income taxes, you are eligible to receive a 100% state income tax credit for contributing to Morgan Medical Center, as follows (January through June):

Follow these easy steps to sign up to contribute for your 100% tax credit:

Your contribution will increase our hospital funding and our ability to provide for the health care of individuals in our community at this critical time.

Georgia HEART will begin accepting applications for the 2023 tax credit on Monday, October 3rd at 9:00 a.m. For more information about the Georgia HEART rural hospital tax credit program, please visit or contact Megan Morris, Director of Development and Community Relations.