---
title: O.C.G.A. § 20-3-322. Contributions deductible for tax purposes.
collection: code
id: 20-3-322
cite_as: O.C.G.A. § 20-3-322 (2025)
canonical_url: https://georgiacommons.org/code/20-3-322
md_url: https://georgiacommons.org/code/20-3-322.md
text_url: https://georgiacommons.org/code/20-3-322/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t20-ch3-18-(v17a)-2025-pdf.pdf?sfvrsn=10d12596_0#page=215
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: EDUCATION / POSTSECONDARY EDUCATION / SCHOLARSHIPS, LOANS, AND GRANTS / GEORGIA STUDENT FINANCE AUTHORITY / General Provisions
---

# O.C.G.A. § 20-3-322. Contributions deductible for tax purposes.

Notwithstanding any general or special law or any certificate of incorporation, charter, or other articles of organization, all domestic or domesticated corporations, associations, and other taxable entities carrying on business in this state and any person are authorized to make contributions of money, property, or other thing of value to the authority for any of its corporate purposes. The value of such contribution shall be allowed as a deduction in computing the taxable income of the donor for the purpose of any income tax imposed by the state or by any political subdivision of the state.

## History

Ga. L. 1969, p. 683, § 44; Code 1933, § 32-3713, enacted by Ga. L. 1980, p. 835, § 3.