- 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.
- 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.
History. 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).