2022 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 (2022)
  1. A charitable trust is a trust in which the settlor provides that the trust property shall be used exclusively for charitable purposes.
  2. 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.

History. Code 1981, § 53-12-170 , enacted by Ga. L. 2010, p. 579, § 1/SB 131; Ga. L. 2020, p. 377, § 1-80/HB 865.

The 2020 amendment, effective January 1, 2021, inserted “exclusively” in subsection (a) and deleted former subsection (c), which read: “If the settlor provides for both charitable and noncharitable purposes, the provisions relating to the charitable purposes shall be governed by this article.”.

Law reviews.

For comment on Creech v. Scottish Rite Hosp. for Crippled Children, 211 Ga. 195 , 84 S.E.2d 563 (1954), see 17 Ga. B.J. 512 (1955).

For note on discriminatory charitable trusts in Georgia, with regard to application of the cy pres doctrine, in light of Evans v. Newton, 382 U.S. 296, 86 S. Ct. 486 , 15 L. Ed. 2 d 373 (1966), see 6 Ga. St. B.J. 428 (1970).

For article, “The Rule Against Perpetuities as Applied to Georgia Wills and Trusts,” see 16 Ga. L. Rev. 235 (1982).

For article with annual survey on wills, trusts, guardianships, and fiduciary administration, see 73 Mercer L. Rev. 281 (2021).

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