---
title: O.C.G.A. § 26-2-390. Definitions.
collection: code
id: 26-2-390
cite_as: O.C.G.A. § 26-2-390 (2025)
canonical_url: https://georgiacommons.org/code/26-2-390
md_url: https://georgiacommons.org/code/26-2-390.md
text_url: https://georgiacommons.org/code/26-2-390/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t24-t26-(v21)-2023-pdf.pdf?sfvrsn=5423edd_0#page=435
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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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: FOOD, DRUGS, AND COSMETICS / STANDARDS, LABELING, AND ADULTERATION OF FOOD / NONPROFIT FOOD SALES AND FOOD SERVICE
---

# O.C.G.A. § 26-2-390. Definitions.

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.

## 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.