A think tank in Georgia operates in the form of a non-commercial (non-profit) legal person, and the boundaries of its registration and subsequent operation are defined by three norms of the Civil Code. This page explains what must be written into the founding documentation, how state control works, and when the disposal of property is lawful.
The Legal Framework of Think-Tank Registration in Georgia
No special legal form for think tanks exists in Georgia — a think tank is a non-commercial legal person registered under the general procedure. The one genuinely distinctive legal risk of think-tank registration stands under the boundary of economic activity: an organization in non-commercial form that supplies services for consideration may, for tax purposes, be assessed precisely as economic activity. The three norms of this page — writing the purposes into the charter (Article 29), state control and the suspension or prohibition of activity (Article 33), and the purpose test for disposing of property (Article 36) — together form the frame within which a research institute must operate lawfully in the long term.