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Official Code of Georgia Annotated

Title 53. WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES · Chapter 12. TRUSTS · Article 9. CHARITABLE TRUSTS

53-12-170. Definition; charitable purposes.

Active

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

  1. (a)

    A charitable trust is a trust in which the settlor provides that the trust property shall be used exclusively for charitable purposes.#

  2. (b)

    Charitable purposes shall include:#

    1. (1)

      The relief of poverty;#

    2. (2)

      The advancement of education;#

    3. (3)

      The advancement of ethics and religion;#

    4. (4)

      The advancement of health;#

    5. (5)

      The advancement of science and the arts and humanities;#

    6. (6)

      The protection and preservation of the environment;#

    7. (7)

      The improvement, maintenance, or repair of cemeteries, other places of disposition of human remains, and memorials;#

    8. (8)

      The prevention of cruelty to animals;#

    9. (9)

      Governmental purposes; and#

    10. (10)

      Other similar subjects having for their object the relief of human suffering or the promotion of human civilization.#

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, § 53-12-170, enacted by Ga. L. 2010, p. 579, § 1/SB 131; Ga. L. 2020, p. 377, § 1-80/HB 865. The 2020 amendment, effective January 1, 2021, inserted ‘‘exclusively’’ in subsection (a) and deleted former subsection (c), which read: ‘‘If the settlor provides for both charitable and noncharitable purposes, the provisions relating to the charitable purposes shall be governed by this article.’’.

Law reviews

For article, ‘‘The Rule Against Perpetuities as Applied to Georgia Wills and Trusts,’’ see 16 Ga. L. Rev. 235 (1982). For note on discriminatory charitable trusts in Georgia, with regard to application of the cy pres doctrine, in light of Evans v. Newton, 382 U.S. 296, 86 S. Ct. 486, 15 L. Ed. 2d 373 (1966), see 6 Ga. St. B.J. 428 (1970). For comment on Creech v. Scottish Rite Hosp. for Crippled Children, 211 Ga. 195, 84 S.E.2d 563 (1954), see 17 Ga. B.J. 512 (1955).

Read the official page (the state's PDF, opened at the page this text was read from).

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

Text read from t52-t53-(v40)-2021-pdf.pdf, Volume V40, 2021 edition, pages 844 to 845; merge action: annotated; file SHA-256 062775612dfc.