Georgia Code
Part 1 - General Provisions
§ 50-23-4. Definitions

As used in this chapter, the term:
Any cost, obligation, or expense incurred for any of the purposes specified in this paragraph shall be a part of the cost of the project and may be paid or reimbursed as such out of the proceeds of revenue bonds, notes, or other obligations issued by the authority.
(10.1) “Nongovernmental entity” means a nonprofit organization the primary purposes of which are the permanent protection and conservation of land and natural resources.
(10.2) “Nonprofit corporation” means any corporation qualified as a not for profit corporation by the Internal Revenue Service under Section 501(c)(3) or Section 501(c)(4) of the Internal Revenue Code.
(15.5) “Solid waste facility” means any environmental facility described in subparagraph (C) of paragraph (5) of this Code section, defining “environmental facilities.”
History. Code 1981, § 50-23-4 , enacted by Ga. L. 1986, p. 569, § 1; Ga. L. 1989, p. 1289, §§ 1-3; Ga. L. 1992, p. 6, § 50; Ga. L. 1994, p. 1108, § 6; Ga. L. 1999, p. 112, § 8; Ga. L. 2006, p. 267, § 1/HB 1319; Ga. L. 2008, p. 90, § 3-1/HB 1176; Ga. L. 2008, p. 644, § 2-2/SB 342; Ga. L. 2010, p. 949, § 1/HB 244; Ga. L. 2018, p. 377, § 4-7/HB 930.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1986, “and” was inserted preceding “connections for utility services” and “the cost of” was inserted preceding “fees” in subparagraph (3)(B), and “waterworks” was substituted for “water works” in subparagraph (5)(A).
Pursuant to Code Section 28-9-5, in 1989, the period at the end of paragraph (15) was moved inside the closing quotation marks.
Editor’s notes.
Ga. L. 2018, p. 377, § 5-1(c)/HB 930, not codified by the General Assembly, provides that: “Tax, penalty, and interest liabilities for prior taxable years shall not be affected by the passage of Part I of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of Part I of this Act.” Part I of this Act became effective January 1, 2019.
U.S. Code.
Section 501(c)(3) and Section 501(c)(4) of the Internal Revenue Code, referred to in paragraph (10.2) of this Code section, is codified as 26 U.S.C. § 501(c) (3) and 26 U.S.C. § 501(c) (4), respectively.
Law reviews.
For article, “Georgia Wetlands: Values, Trends, and Legal Status,” see 41 Mercer L. Rev. 791 (1990).
For note on 1999 amendment to this Code section, see 16 Ga. St. U. L. Rev. 233 (1999).
For article, “Standards for Smart Growth: Searching for Limits on Agency Discretion and the Georgia Regional Transportation Authority,” see 36 Ga. L. Rev. 247 (2001).