Section 53-12-170 - Definition; charitable purposes(a) A charitable trust is a trust in which the settlor provides that the trust property shall be used exclusively for charitable purposes.(b) Charitable purposes shall include: (1) The relief of poverty;(2) The advancement of education;(3) The advancement of ethics and religion;(4) The advancement of health;(5) The advancement of science and the arts and humanities;(6) The protection and preservation of the environment;(7) The improvement, maintenance, or repair of cemeteries, other places of disposition of human remains, and memorials;(8) The prevention of cruelty to animals;(9) Governmental purposes; and(10) Other similar subjects having for their object the relief of human suffering or the promotion of human civilization.Amended by 2020 Ga. Laws 508,§ 1-80, eff. 1/1/2021.Added by 2010 Ga. Laws 506,§ 1, eff. 7/1/2010.