Definition; charitable purposes

(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; 830 53-12-170 (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.’’.