Georgia Code
Article 1 - State Board of Education
§ 20-2-14.1. Georgia Foundation for Public Education; Authorization to Accept Transfers of Certain Property Held in Trust by State Board of Education; Authorization for Nonprofit Corporation; Authorization to Receive Donations From Taxpayers; Require...

The Department of Revenue shall post on its website the information received pursuant to subparagraphs (A) through (C) of this paragraph.
(g.1) (1) Effective January 1, 2022, a nonprofit corporation incorporated by the foundation pursuant to this Code section shall be authorized to receive donations from taxpayers pursuant to Code Section 48-7-29.21 for the purpose of awarding grants to public schools for the implementation of academic and organizational innovations to improve student achievement, with priority given to schools that have performed in the lowest 5 percent of schools in this state identified in accordance with the state-wide accountability system established in the state plan pursuant to the federal Every Student Succeeds Act, and for the dissemination of information regarding successful innovations to other public schools in this state. Funds received by the nonprofit corporation for such purpose may be awarded through a competitive grant process administered by the foundation. The criteria for awarding such grants shall include the potential to which the innovation is likely to result in the proposed improvement, the potential for widespread adoption of such innovation by other public schools in the state, the quality of the proposed project design, the reasonableness of the costs involved in conducting the project, and such other criteria which the foundation may deem appropriate and necessary. The General Assembly may appropriate funds for purposes of this nonprofit corporation beginning in Fiscal Year 2022.
(2) Such nonprofit corporation shall report to the Department of Revenue, on a form provided by the Department of Revenue, by January 12 of each tax year the following:
(A) The total number and dollar value of donations and tax credits approved. Individual contributions shall include contributions made by those filing income tax returns as a single individual or head of household and those filing joint returns;
(B) The total number and dollar value of corporate donations and tax credits approved;
(C) The total number and dollar value of grants awarded to public schools; and
(D) A list of donors, including the dollar value of each donation and the dollar value of each approved tax credit.
History. Code 1981, § 20-2-14.1 , enacted by Ga. L. 2010, p. 411, § 1/SB 427; Ga. L. 2013, p. 769, § 2/HB 116; Ga. L. 2019, p. 316, § 1/HB 130; Ga. L. 2021, p. 248, § 1/SB 66; Ga. L. 2022, p. 352, § 20/HB 1428.
The 2019 amendment, effective July 1, 2019, substituted “Article VIII, Section II, Paragraph I(c) of the Georgia Constitution” for “Paragraph I(c), Section II, Article VIII of the Georgia Constitution” in the last sentence of paragraph (a)(3) and added subsections (g), (h), and (i).
The 2021 amendment, effective July 1, 2021, substituted “incorporated” for “created” throughout this Code section; substituted “department, the schools listed in paragraph (2) of subsection (a) of this Code section, and schools that meet the criteria provided in subparagraph (g.1)(1) of this Code section” for “department and the schools listed in paragraph (2) of subsection (a) of this Code section” in the last sentence of subsection (b); substituted “incorporation” for “creation” near the beginning of the first sentence of subsection (c); substituted “at least five members” for “between five and 15 members” in the first sentence of paragraph (d)(1); rewrote subsection (g); added subsection (g.1); redesignated subsection (h) as paragraph (h)(1) and added paragraph (h)(2); and, in subsection (i), substituted “that shall, except as otherwise provided in subsection (g.1) of this Code section, show” for “showing the” in the first sentence, and inserted “Governor, the Lieutenant Governor, and the” in the second sentence.
The 2022 amendment, effective May 2, 2022, part of an Act to revise, modernize, and correct the Code, substituted “paragraph (1) of subsection (g.1)” for “subparagraph (g.1)(1)” in subsection (b).
Law reviews.
For annual survey of law on administrative law, see 62 Mercer L. Rev. 1 (2010).

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