Tax-Exempt Status — Five Directions of Benefit
A tax-benefits page gathers five directions of the Georgian Tax Code: beneficiary-side personal-income-tax exemptions (Article 82), donor-side deduction (Article 117), non-taxation of gratuitous supplies (Article 98³), VAT refund on grant-financed purchases (Article 181) and humanitarian-grant import exemption (Article 199). The principal caveat must be said at the outset: a non-commercial legal entity in Georgia has no general, unconditional exemption from profit tax — there is no American-style blanket entity exemption; the benefits are enumerated by transaction type, and the economic activity of a non-commercial entity remains taxable. Precisely this exactness is this page's value.
In planning terms, all five directions reduce to a single questionnaire: before a transaction is entered into, it must be determined which norm attaches — the recipient's exemption, the donor's deduction, non-taxation of a gratuitous supply, VAT refund or import exemption — and what documentary conditions accompany that norm. An incorrectly claimed benefit later surfaces as additional tax, and a missed one as a lost advantage; both risks are removed by advance analysis.