2020 Georgia Code
Title 45 - Public Officers and Employees
Chapter 20 - Personnel Administration
Article 3 - Voluntary Deductions From Wages or Salaries of State Employees for Benefit of Charitable Organizations
§ 45-20-51. Definitions

Universal Citation: GA Code § 45-20-51 (2020)

As used in this article, the term:

  1. "Agency" means any agency, as defined in Code Section 45-20-2, which has full-time paid state employees and, in addition thereto, shall include the board of regents, all units of the university system, public authorities, and public corporations.
  2. "Charitable organization" means any voluntary health, welfare, educational, or environmental restoration or conservation agency that is:
    1. A private, self-governing, nonprofit organization chartered or authorized to do business in the State of Georgia by the office of the Secretary of State;
    2. Exempt from taxation under Code Section 48-7-25;
    3. One to which contributions are authorized as deductible by Section 170 of the United States Internal Revenue Code, as amended;
    4. Qualified as an organization as defined in Section 501(c)(3) of the United States Internal Revenue Code; and
    5. Not a religious organization except that a religious organization is not disqualified to the extent that it operates a health, welfare, educational, or environmental restoration or conservation function on a nonsectarian basis with a distinct and separate budget for this function.
  3. "Eligible voluntary charitable organization" means a charitable organization which:
    1. Actively conducts health, welfare, educational, or environmental restoration or conservation programs and provides services to individuals directed at one or more of the following common human needs within a community: family and child care services; protective services for children and adults; services for children and adults in foster care; services related to the management and maintenance of the home; day-care services for adults; transportation services; information, referral, and counseling services; the preparation and delivery of meals; adoption services; emergency shelter, care, and relief services; safety services; neighborhood and community organization services; recreation services; social adjustment and rehabilitation services; health support services; or a combination of such services designed to meet the special needs of specific groups such as children and youth, the aged, the ill and infirm, or the physically disabled; or provides services concerned with the ecological impact of altering the environment; or provides services concerned with the cultivation or imparting of knowledge or skills;
    2. Provides direct and substantial services on a state-wide basis; is one of the federated charitable organizations that coordinates fund raising and allocations for at least five local charitable organizations in the various geographic areas in which employees are solicited; is a federation of at least five state-wide and local charitable organizations which are otherwise qualified under this article and which federation expends all funds collected under this article to serve Georgia residents and programs; is a health, welfare, educational, or environmental restoration or conservation agency which is a member of a federated, nonsectarian, nonpolitical, eligible voluntary charitable organization subject to such rules and regulations as the board may prescribe; or is a federated charitable organization that provides direct and substantial health and welfare services internationally whose activities do not require a local presence or provision of local services, which is authorized and certified by the Secretary of State to transact business in Georgia, which is compliant with the U.S. Office of Personnel Management's regulations issued pursuant to the authority of 5 C.F.R. 950.201 and 950.202 for charities participating in the Combined Federal Campaign, which has a registered agent in Georgia, and which otherwise meets the criteria of this paragraph;
    3. Observes a policy and practice of nondiscrimination on the basis of race, color, religion, sex, national origin, or disability, and such policy is applicable to persons served by the agency, to agency staff employment, and to membership on the agency's governing board; and
    4. Does not expend a substantial portion of its efforts to influence the outcome of elections or the determination of public policy.

      No charitable organization shall be approved by the State Personnel Board under more than one provision of subparagraph (B) of this paragraph.

  4. "Employee" means any person receiving a payroll check from the state for personal service to an agency.

(Ga. L. 1982, p. 2274, § 2; Code 1981, §45-20-51, enacted by Ga. L. 1982, p. 2274, § 9; Ga. L. 1983, p. 3, § 34; Ga. L. 1987, p. 191, § 9; Ga. L. 1989, p. 878, § 1; Ga. L. 1990, p. 8, § 45; Ga. L. 1994, p. 567, § 1; Ga. L. 1995, p. 1302, § 14; Ga. L. 1996, p. 769, § 1; Ga. L. 2004, p. 499, § 1; Ga. L. 2012, p. 446, § 1-1/HB 642.)

Editor's notes.

- Ga. L. 1987, p. 191, § 10, provided that that Act applies to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.

Ga. L. 1987, p. 191, § 10, provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act.

Ga. L. 1987, p. 191, § 10, provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes.

Ga. L. 2012, p. 446, § 3-1/HB 642, not codified by the General Assembly, provides that: "Personnel, equipment, and facilities that were assigned to the State Personnel Administration as of June 30, 2012, shall be transferred to the Department of Administrative Services on the effective date of this Act." This Act became effective July 1, 2012.

Ga. L. 2012, p. 446, § 3-2/HB 642, not codified by the General Assembly, provides that: "Appropriations for functions which are transferred by this Act may be transferred as provided in Code Section 45-12-90."

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