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2018 Georgia Code 30-10-3 | Car Wreck Lawyer

TITLE 30 HANDICAPPED PERSONS

Section 10. Community Trusts, 30-10-1 through 30-10-9.

30-10-3. Donors; benefits; assets.

  1. 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.
  2. 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).

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