TITLE 30
HANDICAPPED PERSONS
30-10-3. Donors; benefits; assets.
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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 provide benefits shall in any way reduce, impair, or diminish the benefits for which a person is otherwise eligible by law.
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The assets held by the board of trustees of any community trust and its income and operations shall be exempt from all state and local taxation.
(Code 1981, §30-10-3, enacted by Ga. L. 1996, p. 804, § 2.)
Code Commission notes.
- Pursuant to Code Section 28-9-5, in 1996, "Community Trust" was lower-cased in two places in subsection (a) and in one place in subsection (b).