30-10-4. Community trusts; creation.

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

Nonprofit organizations which qualify as tax-exempt organizations under Section 501(c)(3) of the United States Internal Revenue Code and which have expertise regarding the care, support, habilitation, rehabilitation, and treatment of persons with impairments are eligible to create community trusts in accordance with the provisions of this chapter. Two or more organizations which qualify as tax-exempt organizations under Section 501(c)(3) of the United States Internal Revenue Code and which have expertise regarding the care, support, habilitation, rehabilitation, and treatment of impaired persons are eligible to create joint community trusts in accordance with the provisions of this chapter.

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, § 30-10-4, enacted by Ga. L. 1996, p. 804, § 2.

Code Commission notes

Pursuant to Code Section 28-9-5, in 1996, ‘‘Community Trusts’’ was lower-cased in two places.

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

Text read from t27-t30-(v22)-2018-pdf.pdf, Volume V22, 2018 edition, page 854; merge action: carried; file SHA-256 62359f240c92.

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