As used in this article, the term:
- “Nonprofit food sales and food service” means the temporary sale or service of food items by an organization at an event sponsored by a county, municipality, or organization or the temporary sale of food items by an organization if such sale is sponsored by a religious, charitable, or nonprofit corporation, including but not limited to churches, schools, clubs, lodges, or other such organizations.
- “Organization” means an organization exempt from taxes under paragraph (1) of subsection (a) of Code Section 48-7-25 or under Section 501(d) or paragraphs (1) through (8) or paragraph (10) of Section 501(c) of the Internal Revenue Code, as that code is defined in Code Section 48-1-2.
History. Code 1981, § 26-2-390 , enacted by Ga. L. 1992, p. 1174, § 3; Ga. L. 1998, p. 1220, § 3; Ga. L. 2020, p. 808, § 4/SB 345.
Editor’s notes.
Ga. L. 2020, p. 808, § 4/SB 345, effective August 5, 2020, reenacted this Code section without change.