2017 Georgia Code
Title 30 - Handicapped Persons
Chapter 10 - Community Trusts
§ 30-10-3. Donors; benefits; assets
- (a) Donors may supplement the care, support, habilitation, rehabilitation, and treatment of persons with impairments pursuant to this chapter. Neither the contribution to a community trust for the benefit of a life beneficiary nor the use of community trust income or principal to provide benefits shall in any way reduce, impair, or diminish the benefits for which a person is otherwise eligible by law.
- (b) The assets held by the board of trustees of any community trust and its income and operations shall be exempt from all state and local taxation.
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