Official Code of Georgia Annotated

Title 26. FOOD, DRUGS, AND COSMETICS · Chapter 2. STANDARDS, LABELING, AND ADULTERATION OF FOOD · Article 14. NONPROFIT FOOD SALES AND FOOD SERVICE

26-2-390. Definitions.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

As used in this article, the term:
(1)
“Nonprofit food sales and food service” means the temporary sale or service of food items by an organization at an event sponsored by a county, municipality, or organization or the temporary sale of food items by an organization if such sale is sponsored by a religious, charitable, or nonprofit corporation, including but not limited to churches, schools, clubs, lodges, or other such organizations.#
(2)
“Organization” means an organization exempt from taxes under paragraph (1) of subsection (a) of Code Section 48-7-25 or under Section 501(d) or paragraphs (1) through (8) or paragraph (10) of Section 501(c) of the Internal Revenue Code, as that code is defined in Code Section 48-1-2.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 26-2-390, enacted by Ga. L. 1992, p. 1174, § 3; Ga. L. 1998, p. 1220, § 3; Ga. L. 2020, p. 808, § 4/SB 345.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t24-t26-(v21)-2023-pdf.pdf, Volume V21, 2023 edition, page 435; merge action: carried; file SHA-256 8eab3bec6887.

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