---
title: "Fundraising Compliance"
url: "https://legal.ge/en/service/non-profit-and-ngo-law-en/fundraising-compliance-en"
field: "Non-Profit & NGO Law"
description: "Fundraising compliance in Georgia: charitable status, reporting and deductions under the Tax Code. Legal.ge."
reviewed: "2026-07-09"
updated: "2026-11-07"
publisher: "legal.ge"
---

# Fundraising Compliance

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

Fundraising regulations in Georgia are defined by the Tax Code, which governs charitable activity, the status of a charitable organisation, and the tax benefits for donations. Charitable activity is the voluntary and gratuitous provision of assistance to those who need it, as well as public-benefit activity by organisations in fields such as human rights protection, environmental protection, the development of democracy and civil society, culture, education, science, health care, social protection, physical education and amateur sport, and art. Not charity: activity supporting state and local government bodies, an enterprise, a political party or another electoral subject; assistance by an individual to own relatives; and activity regarded as sponsorship under the Law on Advertising.

## For whom charitable assistance may be provided

The Code lists possible recipients of assistance. Charity includes assistance to persons in need of social or medical support, to disadvantaged persons — including persons with disabilities, the elderly, orphans, persons who have lost their breadwinner, persons under international protection and internally displaced persons from the occupied territories — as well as to the sick, large families and persons affected by war, armed conflict, accident, natural disaster, catastrophe, epidemic or epizootic. The list also covers organisations providing services to children, the elderly and persons with disabilities, charitable and religious organisations, penitentiary institutions, and persons endowed with exceptional talent.

## Granting charitable organisation status

A charitable organisation is an organisation to which charitable organisation status has been granted under the procedure established by the Tax Code. Status is granted to an organisation created for charitable activity, registered as required by legislation, with at least 1 year of such experience. The application is accompanied by a copy of the charter, a copy of the state or tax registration certificate, a report on the last year's activity, and the last year's financial documents confirmed by an independent auditor. On the application, the head of the Revenue Service takes a reasoned decision within 1 month, and if no decision is taken within that period, the status is deemed granted. Status is granted indefinitely and enters into force immediately upon granting. Where status has been revoked, restoration may be applied for no earlier than 1 year after the cause is eliminated. The status is thus not merely a label: its loss interrupts the deduction mechanism and requires a full re-application cycle.

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

### What are the conditions for charitable status?

Creation for charitable purposes, registration and at least 1 year of experience; the decision is taken within 1 month, otherwise the status is deemed granted.

### When are the reports submitted?

By 1 April each year — program and financial reports and auditor-confirmed documents, which are published.

### How much is deducted for donations?

Up to 10 percent of the remaining amount; for profit tax, donations up to 10 percent of the previous year's net profit are exempt.

### May profit be distributed?

No — distribution among members, founders and governing bodies is impermissible.