GA Code § 44-5-81 (2021)
2021 Georgia Code|Title 44 - Property|Chapter 5 - Acquisition and Loss of Property|Article 4 - Gifts Generally|Part 1 - Inter Vivos Gifts|§ 44-5-81. When Acceptance Presumed; Acceptance for Minors and Corporations

 If a gift is of substantial benefit, the law will presume its acceptance unless the contrary is shown. A parent, guardian, or friend may accept a gift for a minor. The officers of a corporation may accept a gift for the corporation.   (Orig. Code 1863, § 2615; Code 1868, § 2616; Code 1873, § 2658; Code 1882, § 2658; Civil Code 1895, § 3565; Civil Code 1910, § 4145; Code 1933, § 48-102.)   Cross references.   - Provisions governing certain gifts to minors, § 44-5-110 et seq.   Law reviews.   - For article, "Multiple Party Accounts: Georgia Law Compared with the Uniform Probate Code," see 8 Ga. L. Rev. 739 (1974). For note discussing the treatment of joint bank accounts in Georgia, with regard to survivorship and testamentary effect, prior to the enactment of the Financial Institutions Code of Georgia, see 7 Ga. St. B.J. 370 (1971).   JUDICIAL DECISIONS   Acceptance may be implied.    - Acceptance by the donee being generally presumed may be implied. Culpepper v. Culpepper, 18 Ga. App. 182, 89 S.E. 161 (1916).    Nondelivery shall not be raised against minors. Whitworth v. Whitworth, 233 Ga. 53, 210 S.E.2d 9 (1974).   Delivery to parent sufficient.    - When a grandparent has made a parol gift of land to a grandchild who is a minor at the time, and the parent enters into possession of the land for the parent's child, such possession will inure to the benefit of the child, and can be made the basis of a recovery in an action against one holding adversely. Dasher v. Ellis, 102 Ga. 830, 30 S.E. 544 (1898).    When a parent retained possession of property after delivery to minor child, this was possession by the minor. Hargrove v. Turner, 112 Ga. 134, 37 S.E. 89, 81 Am. St. R. 24 (1900).    Delivery to, and possession of, a deed by the parent is evidence of delivery to the infant. Whitworth v. Whitworth, 233 Ga. 53, 210 S.E.2d 9 (1974).   Acceptance of flowers left upon graves.    - When friends and relatives of deceased persons donate flowers to be left upon the graves, the title to such flowers vests in the heirs at law of such deceased persons, provided that they accept the gifts, and there is no express agreement to the contrary. When part of the heirs at law are present and in position to accept the flowers, they hold the same during the period of their usefulness as trustees for those heirs at law who are not present. Turner v. Joiner, 77 Ga. App. 603, 48 S.E.2d 907 (1948).    Cited in Daniel v. Frost, 62 Ga. 697 (1879); Underwood v. Underwood, 43 Ga. App. 643, 159 S.E. 725 (1931); Cozart v. Mobley, 43 Ga. App. 630, 159 S.E. 749 (1931); Rogers v. Carter, 177 Ga. 605, 170 S.E. 868 (1933); Croxton v. Barrow, 57 Ga. App. 1, 194 S.E. 24 (1937); Cannon v. Williams, 194 Ga. 808, 22 S.E.2d 838 (1942); Knight v. Wingate, 205 Ga. 133, 52 S.E.2d 604 (1949); Jackson v. Jackson, 206 Ga. 470, 57 S.E.2d 602 (1950); Berry v. Berry, 208 Ga. 285, 66 S.E.2d 336 (1951); Wallace v. Moore, 219 Ga. 137, 132 S.E.2d 37 (1963); Smith v. Fleming, 183 Ga. App. 342, 358 S.E.2d 900 (1987).   RESEARCH REFERENCES   Am. Jur. 2d.   - 38 Am. Jur. 2d, Gifts, §§ 4, 30.   C.J.S.   - 38 C.J.S., Gifts, §§ 26, 91.   ALR.    - Delivery of bill or note of third person by way of gift, 25 A.L.R. 642.    Rights in respect of payments made on a note or check which is the subject of a gift, 49 A.L.R. 684.    Right of child en ventre sa mere to take under a conveyance or devise of present interest to parent and children, 50 A.L.R. 619.    Presumption of gift, advancement, or settlement where husband takes title from third person to property paid for by or with funds of wife, 113 A.L.R. 339.   Gift of automobile, 100 A.L.R.2d 1219.   Joint lease of safe-deposit box as evidence in support or denial of gift inter vivos of contents thereof, 40 A.L.R.3d 462.   Issuance of stock certificate to joint tenants as creating gift inter vivos, 5 A.L.R.4th 373.