---
title: O.C.G.A. § 30-10-3. Donors; benefits; assets.
collection: code
id: 30-10-3
cite_as: O.C.G.A. § 30-10-3 (2025)
canonical_url: https://georgiacommons.org/code/30-10-3
md_url: https://georgiacommons.org/code/30-10-3.md
text_url: https://georgiacommons.org/code/30-10-3/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t27-t30-(v22)-2018-pdf.pdf?sfvrsn=f493d811_0#page=854
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/30-10.md
previous: https://georgiacommons.org/code/30-10-2.md
next: https://georgiacommons.org/code/30-10-4.md
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: HANDICAPPED PERSONS / COMMUNITY TRUSTS
---

# O.C.G.A. § 30-10-3. Donors; benefits; assets.

(a) Donors may supplement the care, support, habilitation, rehabilitation, and treatment of persons with impairments pursuant to this chapter. Neither the contribution to a community trust for the benefit of a life beneficiary nor the use of community trust income or principal to provide benefits shall in any way reduce, impair, or diminish the benefits for which a person is otherwise eligible by law.

(b) The assets held by the board of trustees of any community trust and its income and operations shall be exempt from all state and local taxation.

## History

Code 1981, § 30-10-3, enacted by Ga. L. 1996, p. 804, § 2.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 1996, ‘‘Community Trust’’ was lower-cased in two places in subsection (a) and in one place in subsection (b).