---
title: O.C.G.A. § 16-12-55. Certification of tax-exempt status of organization; issuance of certificate of licensure.
collection: code
id: 16-12-55
cite_as: O.C.G.A. § 16-12-55 (2025)
canonical_url: https://georgiacommons.org/code/16-12-55
md_url: https://georgiacommons.org/code/16-12-55.md
text_url: https://georgiacommons.org/code/16-12-55/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t16-ch12-17-(v14b)-2024-pdf.pdf?sfvrsn=a591fa7b_0#page=87
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/16-12.md
previous: https://georgiacommons.org/code/16-12-54.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CRIMES AND OFFENSES / OFFENSES AGAINST PUBLIC HEALTH AND MORALS / GAMBLING AND RELATED OFFENSES / BINGO
---

# O.C.G.A. § 16-12-55. Certification of tax-exempt status of organization; issuance of certificate of licensure.

The Secretary of State shall upon the request of any prosecuting attorney or his or her designee certify the status of any organization as to that organization’s exemption from payment of state income taxes as a nonprofit organization. The Secretary of State shall also upon request issue a certificate indicating whether any particular organization holds a currently valid license to operate a bingo game. Code Section 48-7-60, relative to the disclosure of income tax information, shall not apply to the furnishing of such certificate.

## History

Ga. L. 1978, p. 853, § 3; Ga. L. 1980, p. 422, § 5; Ga. L. 2011, p. 99, § 26/HB 24; Ga. L. 2021, p. 394, § 5/HB 410.

## Editor's Notes

Ga. L. 2011, p. 99, § 101/HB 24, not codified by the General Assembly, provides that this Act shall apply to any motion made or hearing or trial commenced on or after January 1, 2013.

## Law Reviews

For article on the 2011 amendment of this Code section, see 28 Georgia St. U.L. Rev. 1 (2011).