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O.C.G.A. § 53-12-170

Definition; charitable purposes

— Code 1981, § 53-12-170, enacted by Ga

(a) Acharitable trust is a trust in which the settlor provides that the trust property shall be used exclusively for charitable purposes. (b) Charitable purposes shall include: (1) The relief of poverty; (2) The advancement of education; (3) The advancement of ethics and religion; (4) The advancement of health; (5) The advancement of science and the arts and humanities;

(6) The protection and preservation of the environment;

(7) The improvement, maintenance, or repair of cemeteries, other places of disposition of human remains, and memorials;

(8) The prevention of cruelty to animals;

(9) Governmental purposes; and

(10) Other similar subjects having for their object the relief of human suffering or the promotion of human civilization.

Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.