2018 Georgia Code
Title 53 - Wills, Trusts, and Administration of Estates
Chapter 12 - Trusts
Article 9 - Charitable Trusts
§ 53-12-170. Definition; charitable purposes

Universal Citation: GA Code § 53-12-170 (2018)
  • (a) A charitable trust is a trust in which the settlor provides that the trust property shall be used 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.

  • (c) If the settlor provides for both charitable and noncharitable purposes, the provisions relating to the charitable purposes shall be governed by this article.

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