How Does the Program Work?
	Donor: the donor completes the Frederica Apogee Form, signs the Georgia Form, and writes a corresponding donor check made payable to the Apogee Scholarship Fund. Donor mails both forms with the check to the Apogee office in Atlanta. Apogee: Upon receipt of each donor packet, Apogee officials complete the donor’s Georgia Form and submit it to the Georgia Department of Revenue. Apogee retains the donor’s Frederica Apogee Form and the donor’s check. Department of Revenue: The Georgia Department of Revenue (DOR) examines each Georgia Form to ensure that it qualifies for participation in the tax credit program and determines if funds are still available within the program’s $50 million allocation in order to pre-approve the donor’s tax credit donation. DOR officials send a confirmation directly to the donor indicating that his or her form is pre-approved. Donor: Once the donor receives the confirmation from the Department of Revenue, he or she faxes, mails or emails a copy of the document to Apogee officials (Apogee will deposit the donor’s check once State pre-approval is confirmed). The donor retains the original and provides it to his or her tax preparer. When filing his or her tax returns, the donor is eligible for a full state tax credit in the same amount as the initial donation. In most cases, he or she is also entitled to list the donation as a charitable contribution on their federal tax return. Frederica Academy: Students transferring from a public school or who are entering Frederica’s Pre-Kindergarten or Kindergarten program are eligible for Apogee funds provided they qualify for the school’s need-based financial aid program. Frederica Academy must submit a form to Apogee to receive these funds and document each student’s eligibility. Apogee sends a check to Frederica for each student based on student eligibility and funding availability.