---
title: O.C.G.A. § 33-58-2. Qualified charitable gift annuities.
collection: code
id: 33-58-2
cite_as: O.C.G.A. § 33-58-2 (2025)
canonical_url: https://georgiacommons.org/code/33-58-2
md_url: https://georgiacommons.org/code/33-58-2.md
text_url: https://georgiacommons.org/code/33-58-2/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t33-ch23-65-(v25)-2020-pdf.pdf?sfvrsn=68297_0#page=1016
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/33-58.md
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: INSURANCE / CHARITABLE GIFT ANNUITIES
---

# O.C.G.A. § 33-58-2. Qualified charitable gift annuities.

(a) The issuance of a qualified charitable gift annuity does not constitute engaging in the business of insurance in this state.

(b) A charitable gift annuity issued before July 1, 2000, is a qualified charitable gift annuity for purposes of this chapter, and the issuance of that charitable gift annuity does not constitute engaging in the business of insurance in this state.

## History

Code 1981, § 33-58-2, enacted by Ga. L. 2000, p. 868, § 1.