Georgia § 53-12-191 - Automatic amendment of governing instrument of private foundation trust or charitable trust as to distribution of trust funds.
Full text of Georgia Official Code of Georgia Annotated § 53-12-191 — Automatic amendment of governing instrument of private foundation trust or charitable trust as to distribution of trust funds., with citation guidance and answers to common questions.
§ 53-12-191. Automatic amendment of governing instrument of private foundation trust or charitable trust as to distribution of trust funds.
Notwithstanding any provision therein to the contrary and except as provided in Code Section 53-12-192, the governing trust instrument of any trust which is a private foundation or which is a charitable trust, as defined in Section 4947(a)(1) of the federal Internal Revenue Code, shall be amended automatically as of the later of the inception of the trust or January 1, 1972, to include a provision which requires the trustees to distribute, for the purposes specified in the governing trust instrument, for each taxable year, amounts at least sufficient to avoid any liability for the tax imposed by Section 4942 of the federal Internal Revenue Code. (Code 1981, § 53-12-191 , enacted by Ga. L. 2010, p. 579, § 1/SB 131.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 53-12-191
What does Official Code of Georgia Annotated § 53-12-191 cover?
Section 53-12-191 ("Automatic amendment of governing instrument of private foundation trust or charitable trust as to distribution of trust funds.") 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 § 53-12-191?
A common citation format is "Official Code of Georgia Annotated § 53-12-191" (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 § 53-12-191 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.