GA Code § 20-2A-1 (2021)
2021 Georgia Code|Title 20 - Education|Chapter 2A - Student Scholarship Organizations|§ 20-2A-1. Definitions

 As used in this chapter, the term:    "Eligible student" means a student who is a Georgia resident who, immediately prior to receiving a scholarship or tuition grant under Code Section 20-2A-2 and enrolling in a qualified school or program, was enrolled in and attended for at least six weeks a Georgia secondary or primary public school or who is eligible to enroll in a qualified first grade, kindergarten program, or pre-kindergarten program; provided, however, that if a student is deemed an eligible student pursuant to this paragraph, he or she shall continue to qualify as such until he or she graduates, reaches the age of 20, or returns to a public school, whichever occurs first; and provided, further, that the enrollment and six-week public school attendance requirements shall be waived in the case of a student who, based on the school attendance zone of his or her primary residence, is or would be assigned to a public school that the Office of Student Achievement determines to be a low-performing school, who is the subject of officially documented cases of school based physical violence or student related verbal abuse threatening physical harm, or who was enrolled in a home study program meeting the requirements of subsection (c) of Code Section 20-2-690 for at least one year immediately prior to receiving a scholarship or tuition grant under Code Section 20-2A-2.   "Qualified school or program" means a nonpublic pre-kindergarten program, primary school, or secondary school that:   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   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.     "Student scholarship organization" means a charitable organization in this state that:   Is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and obligates for scholarships or tuition grants at least 90 percent of its annual revenue received from donations for scholarships or tuition grants to allow students to attend any qualified school of their parents' choice; and   Provides educational scholarships or tuition grants to eligible students without limiting availability to only students of one school.       (Code 1981, §20-2A-1, enacted by Ga. L. 2008, p. 1108, § 1/HB 1133; Ga. L. 2011, p. 529, § 1/HB 325; Ga. L. 2013, p. 1061, § 33A/HB 283.)   Editor's notes.   - Ga. L. 2011, p. 529, § 3/HB 325, not codified by the General Assembly, provides that the 2011 amendment shall be applicable to all taxable years beginning on or after January 1, 2011.   Ga. L. 2013, p. 1061, § 33E/HB 283, not codified by the General Assembly, provides, in part, that this Code section shall apply to all taxable years beginning on or after January 1, 2013.   U.S. Code.   - The Civil Rights Act of 1964, referred to in subparagraph (2)(B), is codified at 42 U.S.C. § 2000a et seq.   Section 501(c)(3) of the Internal Revenue Code, referred to in subparagraph (3)(A), is codified at 26 U.S.C. § 501(c)(3).