Georgia Statutes
§ 53-12-170 — Definition; charitable purposes
Georgia·Title 53
(a)A charitable trust is a trust in which the settlor provides that the trust property shall be used exclusively for charitable purposes.
(b)Charitable purposes shall include:
(1)The relief of poverty;
(2)The advancement of education;
(3)The advancement of ethics and religion;
(4)The advancement of health;
(5)The advancement of science and the arts and humanities;
(6)The protection and preservation of the environment;
(7)The improvement, maintenance, or repair of cemeteries, other places of disposition of human remains, and memorials;
(8)The prevention of cruelty to animals;
(9)Governmental purposes; and (10) Other similar subjects having for their object the relief of human suffering or the promotion of human civilization.
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Related
Turner v. Bynum
564 S.E.2d 784 (Court of Appeals of Georgia, 2002)
Chattowah Open Land Trust, Inc. v. Jones
636 S.E.2d 523 (Supreme Court of Georgia, 2006)
Legislative History
Amended by 2020 Ga. Laws 508,§ 1-80, eff. 1/1/2021. Added by 2010 Ga. Laws 506,§ 1, eff. 7/1/2010.
Nearby Sections
15
§ 53-1-10
Lifetime transfers§ 53-1-11
Value§ 53-1-12
Manner of taking into account§ 53-1-2
Definitions§ 53-1-3
Dower and tenancy by curtesy§ 53-1-8
Adopted individuals§ 53-10-1
Short title