Georgia § 20-3-322 - Contributions deductible for tax purposes.
Full text of Georgia Official Code of Georgia Annotated § 20-3-322 — Contributions deductible for tax purposes., with citation guidance and answers to common questions.
§ 20-3-322. Contributions deductible for tax purposes.
Notwithstanding any general or special law or any certificate of incorporation, charter, or other articles of organization, all domestic or domesticated corporations, associations, and other taxable entities carrying on business in this state and any person are authorized to make contributions of money, property, or other thing of value to the authority for any of its corporate purposes. The value of such contribution shall be allowed as a deduction in computing the taxable income of the donor for the purpose of any income tax imposed by the state or by any political subdivision of the state. (Ga. L. 1969, p. 683, § 44; Code 1933, § 32-3713, enacted by Ga. L. 1980, p. 835, § 3.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 20-3-322
What does Official Code of Georgia Annotated § 20-3-322 cover?
Section 20-3-322 ("Contributions deductible for tax purposes.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 20-3-322?
A common citation format is "Official Code of Georgia Annotated § 20-3-322" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 20-3-322 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.