O.C.G.A.

O.C.G.A. § 16-12-55 (2019)

Certification of tax-exempt status of organization; issuance of certificate of licensure

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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The Secretary of State shall upon the request of any prosecuting attorney or his or her designee certify the status of any organization as to that organization’s exemption from payment of state income taxes as a nonprofit organization. The Secretary of State shall also upon request issue a certificate indicating whether any particular organization holds a currently valid license to operate a bingo game. Code Section 48-7-60, relative to the disclosure of income tax information, shall not apply to the furnishing of such certificate.

History

Ga. L. 1978, p. 853, § 3; Ga. L. 1980, p. 422, § 5; Ga. L. 2011, p. 99, § 26/HB 24; Ga. L. 2021, p. 394, § 5/HB 410.

Annotations

Editor’s notes. Ga. L. 2011, p. 99, § 101/HB 24, not codified by the General Assembly,

provides that this Act shall apply to any motion made or hearing or trial commenced on or after January 1, 2013. Law reviews. For article on the 2011 amendment of this Code section, see 28 Georgia St. U.L. Rev. 1 (2011).