Opinion ID: 1344279
Heading Depth: 1
Heading Rank: 2

Heading: Georgia Statutes

Text: OCGA § 53-12-98 provides, in pertinent part, that no court shall have jurisdiction to modify or terminate any trust of property for charitable purposes unless the state revenue commissioner is a party to the proceedings. This Code section is part of the Georgia Charitable Trust Act, OCGA § 53-12-90 et seq., which was enacted in 1974. In short, this Act establishes a regulatory scheme for governmental supervision of the administration of charitable trusts. As originally enacted, the Act placed these supervisory duties in the attorney general. And, in enacting this Act, the General Assembly expressly stated that the Act was not intended to diminish the existing powers of the Attorney General, nor shall anything herein contained diminish the scope of an Act providing for legal representation of beneficiaries under charitable trusts. . . . Ga. L. 1974, pp. 440, 445, § 15. In 1975, the Act was amended so as to make the state revenue commissioner, rather than the attorney general, the official charged with responsibility for the administration of the Act.