Georgian legislation does not provide a special legal status for foundations (including charitable foundations). However, the existing legislative framework allows the establishment and operation of foundations. They may be established as a non-entrepreneurial legal entity defined under civil code. According to the Civil Code of Georgia a non-entrepreneurial legal entity (NELE) may perform any activity including pooling assets for the support of charitable, social, cultural, scientific-research and educational activities and then, distributing it for these reasons. This results in difficulties distinguishing typical civil society organisations from foundations, as they essentially have the same legal status. As for charitable organisations, despite the fact that most CSOs conduct charitable activities, according to Georgian law they cannot be automatically considered as charitable organisations. They are required to obtain this status in accordance with Georgian law for tax deduction purposes. The status of a charitable organisation can be granted to an organisation if the latter meets a specific set of requirements, resulting in official data on charitable organisations being easily available.