---
title: "Donor Advisory"
url: "https://legal.ge/en/service/non-profit-and-ngo-law-en/donor-advisory-en"
field: "Non-Profit & NGO Law"
description: "Charity taxation: deduction up to 10 percent and the recipient's exemptions. Legal.ge."
reviewed: "2026-07-09"
updated: "2026-10-14"
publisher: "legal.ge"
---

# Donor Advisory

> Source: legal.ge, https://legal.ge/en/service/non-profit-and-ngo-law-en/donor-advisory-en

Under the Georgian Tax Code, charity is not only a social act but also a computational category: every step of the donor — a monetary donation, goods supplied free of charge or services rendered — carries a tax consequence. A correctly documented and planned donation gives the donor a deduction and the recipient exempt income. Donor advisory therefore means planning the tax positions of both sides together.

## Deduction of Charitable Donations

Under Article 117 of the Tax Code, the amount given by an enterprise or entrepreneur natural person to a charitable organisation, together with the market price of goods supplied free of charge (other than immovable property) or services rendered and reflected in gross income, is deducted from gross income — but by no more than 10 percent of the amount remaining after the deductions provided by the Code other than this one. This ceiling is the central parameter of deduction planning: the aggregate of donations given during the year must not exceed the stated share of the base remaining after other deductions. The deduction is claimed through the declaration, so every transfer must be supported by a contract, receipt or act.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/non-profit-and-ngo-law-en/donor-advisory-en

### How much of a donation is deductible?

The amount given to a charitable organisation and the market price of free supply — no more than 10 percent of the remaining amount.

### How does the recipient's exemption work?

A charitable benefit, a benefit for financing treatment and gifts of up to 1000 GEL do not create income tax.

### When is profit not taxed on a donation?

Up to 10 percent of the previous year's net profit, on supplies to the state, and on food donations.

### Recipient's status?

Verified before payment against the exempt list.