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10 chapters · 73 sections in this title.
O.C.G.A. § 30-10-1 Legislative findings
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The General Assembly finds and declares the following: (1) It is an essential function of state government to provide basic support for persons with one or more mental or physical impairments that substantially limit one or more major life activities, whether the impairments are …
O.C.G.A. § 30-10-2 Definitions
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As used in this chapter, the term: (1) ‘‘Board of trustees’’ means a board of trustees of a community trust established pursuant to this chapter. (2) ‘‘Community trust’’ means a trust administered in accordance with this chapter by a nonprofit organization that qualifies as a tax…
O.C.G.A. § 30-10-3 Donors; benefits; assets
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(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…
O.C.G.A. § 30-10-4 Community trusts; creation
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Nonprofit organizations which qualify as tax-exempt organizations under Section 501(c)(3) of the United States Internal Revenue Code and which have expertise regarding the care, support, habilitation, rehabilitation, and treatment of persons with impairments are eligible to creat…