2010 Georgia Code
TITLE 20 - EDUCATION
CHAPTER 2A - STUDENT SCHOLARSHIP ORGANIZATIONS
§ 20-2A-1 - Definitions

O.C.G.A. 20-2A-1 (2010)
20-2A-1. Definitions


As used in this chapter, the term:

(1) "Eligible student" means a student who is a Georgia resident enrolled in a Georgia secondary or primary public school or eligible to enroll in a qualified kindergarten program or pre-kindergarten program.

(2) "Qualified school or program" means a nonpublic primary school or secondary school that:

(A) Is accredited or in the process of becoming accredited by one or more entities listed in subparagraph (A) of paragraph (6) of Code Section 20-3-519; and

(B) Is located in this state, adheres to the provisions of the federal Civil Rights Act of 1964, and satisfies the requirements prescribed by law for private schools in this state.

(3) "Student scholarship organization" means a charitable organization in this state that:

(A) Is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and allocates 90 percent of its annual revenue for scholarships or tuition grants to allow students to attend any qualified school of their parents' choice; and

(B) Provides educational scholarships or tuition grants to eligible students without limiting availability to only students of one school.