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The report presents the program’s real-world impact through a recipient’s experience, then addresses a 2014 lawsuit challenging constitutionality and religious-institution involvement. It compares the scholarship program with other Georgia tax credits, using tables that summarize credit categories, total amounts taken, and the proportion of tax liability affected from 2009 to 2012.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/on-common-constitutional-ground-how-georgias-scholarship-tax-credits-mirror-other-state-programs-and-expand-educational-opportunity-report/584429/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/on-common-constitutional-ground-how-georgias-scholarship-tax-credits-mirror-other-state-programs-and-expand-educational-opportunity-report/584429.png","ImageObject",300,407,{"name":92,"@type":93},"WPS_1786070896","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-01","2026-10-15",true,{"@type":102,"interactionType":103,"userInteractionCount":34},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is Georgia’s scholarship tax-credit program designed to do?","Question",{"text":112,"@type":113},"It aims to expand educational opportunity for pre-K through 12 students by providing scholarships that allow families to attend private schools of their choice.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Why was a lawsuit filed in 2014 related to the scholarship program?",{"text":117,"@type":113},"It asserted the program violates the state Constitution’s ban on public support to religious institutions, framing certain donations as advancing private interests rather than public purposes.",{"name":119,"@type":110,"acceptedAnswer":120},"How does the report compare scholarship tax credits with other Georgia tax credits from 2009 to 2012?",{"text":121,"@type":113},"It identifies up to 40 other credits available in that period and shows that scholarship-program credits totaled $127 million out of more than $2.4 billion in total tax credits taken.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},584429,1792189381,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":34,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":46,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":31,"preview_page_count":4},549768072016,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","On Common Constitutional  \nGround  \nHow Georgia’s Scholarship Tax Credits Mirror Other State Programs and Expand Educational Opportunity  \nDick M. Carpenter II, Ph. D. Angela C. Erickson  \nMarch 2016  \nOn Common Constitutional Ground  \nHow Georgia’s Scholarship Tax Credits Mirror Other State Programs and Expand Educational Opportunity  \nDick M. Carpenter II, Ph. D. Angela C. Erickson  \nMarch 2016  \nTable of Contents  \nIntroduction  ........................................................4  \nTable 1: Summary of Georgia Tax Credits Taken, 2009–2012  ..........................6  \nHow the Tax-Credit Scholarship Program Works  ..........................7  \nTable 2: Scholarship Tax Credits, 2009–2012  .................................... 7  \nGeorgia’s Wealth of Tax Credits  .......................................8  \nTable 3: Georgia’s Tax Credits, 2009–2012  .....................................9  \nTable 4: Values of Georgia Tax Credits, 2009–2012  ............................... 14  \nTable 5: Examples of Religious Institutions Whose Services Qualify for Georgia Tax Credits  ...... 15  \nConclusion  ........................................................ 16  \nEnd notes  ........................................................ 18  \nAbout the Authors  .................................................. 19  \nIn 2008, Georgia launched a tax-credit scholarship program to expand educational opportunities for the state’s pre-K through12th-grade students by providing them scholarships to attend private schools.1 Over the past eight years, the program has proven enormously popular: With more than 13,000 students, it is the sixth largest taxcredit scholarship program in the country.2 Twenty-nine scholarship organizations accept private, tax-credit-eligible donations to offer scholarships to those students.3  \nAudri Quinones is one scholarship recipient.4 Audri attends Notre Dame Academy, a private Catholic school where she thrives academically and culturally. Audri’s mother,  \nTeresa, placed Audri there after first trying a public school that she subsequently found to be poorly maintained and staffed. In Notre Dame Academy, Teresa found a safe environment that challenges Audri academically, while serving her particular needs. Shortly after Audri arrived at the school, teachers noticed she was exceptionally quiet. Upon further investigation, they discovered her silence resulted from a speech impairment. The school immediately provided speech therapy, which proved so successful that Audri now makes presentations in front of her class.  \nWere it not for the tax-credit scholarship her family receives, Audri could not attend Notre Dame Academy. As it is, all of Tere-  \n4  \nsa’s paycheck from her job as a pharmacy technician pays for the tuition not covered by the scholarship, leaving her family of five to live off of her husband’s job as a construction painter. Were the scholarship program to be revoked, Teresa knows the outcome for Audri and her younger son, a kindergarten scholarship student at Notre Dame Academy: “Being forced back into the public system would bea real academic setback for my children.”Unfortunately, a lawsuit filed in 2014 and now before the Supreme Court of Georgia could result in that very thing.  \nIn April 2014, four Georgia residents, backed by the Southern Education Foundation (SEF), filed a lawsuit asserting that the scholarship program violates the state Constitution’s ban on public support to religious institutions or “any donation or gratuity” that furthers private interests rather than public purposes. Courts have rejected such claims because scholarship programs like Georgia’s support families, not institutions, and serve a valid public purpose.5 Moreover, 100 percent of the program funds are raised from private donors and given to parents to spend at a school of their choice—regardless of whether it is a non-religious or religious private school.  \nNevertheless, it is the inclusion of religious schools in the progra","cbCaigDm4V7aWW4W","https://ap.wps.com/l/cbCaigDm4V7aWW4W","pdf",4767391,"English","# Introduction\n# How the Tax-Credit Scholarship Program Works\n# Georgia’s Wealth of Tax Credits\n## Summary Tables (2009–2012)\n# Conclusion\n# End notes\n# About the Authors","[{\"question\":\"What is Georgia’s scholarship tax-credit program designed to do?\",\"answer\":\"It aims to expand educational opportunity for pre-K through 12 students by providing scholarships that allow families to attend private schools of their choice.\"},{\"question\":\"Why was a lawsuit filed in 2014 related to the scholarship program?\",\"answer\":\"It asserted the program violates the state Constitution’s ban on public support to religious institutions, framing certain donations as advancing private interests rather than public purposes.\"},{\"question\":\"How does the report compare scholarship tax credits with other Georgia tax credits from 2009 to 2012?\",\"answer\":\"It identifies up to 40 other credits available in that period and shows that scholarship-program credits totaled $127 million out of more than $2.4 billion in total tax credits taken.\"}]","On Common Constitutional Ground - How Georgia’s Scholarship Tax Credits Mirror Other State Programs and Expand Educational Opportunity - Report | PDF",1792050974]