When Does An Organization In Georgia Qualify As a Purely Public Charity ?
In York Rite Bodies of Freemasonry &c. v. Bd. of Equalization &c., 261 Ga. 558 at 558-559 (2) (a) (408 S.E.2d 699) (1991), the Supreme Court set forth the test for determining whether an organization qualifies as a purely public charity.
This test requires that:
(1) the institution must be devoted entirely to charitable pursuits;
(2) the charitable pursuits must be for the benefit of the public;
(3) the property must be used exclusively for those charitable pursuits.