Disclaimer: Please consult your own tax advisors on tax related issues. First Step Georgia is not responsible for tax advice. For your convenience, we provide below an excerpt from the Georgian Tax Code available at the time this information was posted:

Article 14. Charitable Activity

For the purpose of this Code Charitable activities include:

voluntary, gratuitous assistance provided to people in need of such assistance, directly or through the third persons, among them:

Charitable organization

Article 186. Deductions on Donations to Charity Organizations.

The Amount of donation issued by an enterprise to a charity organization shall be deducted from the gross income, but not exceeding 8% of deductions from the gross income established by this Code (without deductions provided by this article).