Código Oficial de Georgia Anotado

Título 18. DEBTOR AND CREDITOR · Capítulo 2. DEBTOR AND CREDITOR RELATIONS · Artículo 4. UNIFORM VOIDABLE TRANSACTIONS ACT

18-2-85. Transfers to charitable organizations; statute of limitations.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

(a)
As used in this Code section, the term:#
1. (1)
  “Charitable organization” means an organization which has qualified as tax-exempt under Section 501(c) (3) of the federal Internal Revenue Code of 1986 and has been so qualified for not less than two years preceding any transfer pursuant to this Code section, other than a private foundation or family trust.#
2. (2)
  “Private foundation” shall have the same meaning as set forth in 26 U.S.C. Section 509(a).#
(b)
A transfer made to a charitable organization shall be considered voidable only if it is established that a voidable transfer has occurred as described in Code Section 18-2-74 or 18-2-75, and such charitable organization had actual or constructive knowledge of the voidable nature of the transfer.#
(c)
The statute of limitations for a civil action with respect to a voidable transfer to a charitable organization under this Code section shall be within two years after such transfer was made.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

Code 1981, § 18-2-81, enacted by Ga. L. 2013, p. 1045, § 1/SB 105; Code 1981, § 18-2-85, as redesignated by Ga. L. 2015, p. 996, § 4A-1/SB 65.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t18-t19-(v16)-2022-pdf.pdf, Volumen V16, edición 2022, página 114; acción de fusión: carried; SHA-256 del archivo eddc877da9f2.