
GOAL Corporate Partners
Become a GOAL Corporate Partner
+ Georgia pass-through businesses can redirect tax dollars to support NCCS through Georgia GOAL
+ Georgia HB 149 created valuable benefits, including a potential double-tax advantage through the SALT limit workaround & expanded GOAL tax credit opportunities.
+ Participation options vary based on your business’s tax structure, so consult your tax advisor to determine the best approach.
+ Plan early! GOAL tax credits are limited & have been oversubscribed in recent years.

Corporate Tax Credit Filing Status
Each calendar year, taxpayers may contribute until the annual education expense credit cap is reached:
| Goal Corporate Filing Status | goal Corporate limit |
|---|---|
| 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 Georgia income tax liability |
| Business that pays insurance premium tax | 75% of annual tax liability, but credit shall not exceed $1 million |
Thank You Georgia GOAL 2026 Corporate Partners

North Cobb Christian School
GEORGIA + AMERICAN Goal Director
aferguson@ncchristian.org | 770.975.0252 x.121