O.C.G.A.
O.C.G.A.

O.C.G.A. § 33-58-4 (2019)

Notice of annuity to Commissioner

✓ 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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(a) A charitable organization that issues qualified charitable gift annuities shall notify the Commissioner in writing by the date on which it enters into the organization’s first qualified charitable gift annuity agreement. The notice shall:

(1) Be signed by an officer or director of the organization;

(2) Identify the organization; and

(3) Certify that:

(A) The organization is a charitable organization; and

(B) The annuities issued by the organization are qualified charitable gift annuities.

(b) The charitable organization shall not be required to submit additional information except to determine appropriate penalties that may be applicable under Code Section 33-58-5.

History

Code 1981, § 33-58-4, enacted by Ga. L. 2000, p. 868, § 1; Ga. L. 2019, p. 533, § 1-22/HB 99. The 2019 amendment, effective July

1, 2019, deleted ‘‘later of October 1, 2000, or the’’ following ‘‘writing by the’’ in the middle of the first sentence of subsection (a).

Annotations

The 2019 amendment, effective July 1, 2019, deleted "later of October 1, 2000, or the" following "writing by the" in the middle of the first sentence of subsection (a).