{"data":{"id":"us-ga/o.c.g.a.-20-3-322","jurisdiction":"us-ga","citation":"O.C.G.A. § 20-3-322","heading":"Contributions deductible for tax purposes.","body":"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.","path":["TITLE 20 Education","CHAPTER 3 Postsecondary Education","Article 7 Scholarships, Loans, and Grants","PART 3 Georgia Student Finance Authority","Subpart 1 General Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.20.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"d6bbdbfa60d3e47f986e2a49786ae733b869b720625cfff943cddb4838d1013d","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-20-3-321","next":"us-ga/o.c.g.a.-20-3-323"},"notice":"GroundRules: Original legal text. Not legal advice."}