ATLANTA — Georgia’s state Senate approved a bill on Friday allowing faith-based organizations to refuse services to same-sex couples without government penalties, including loss of grants or other taxpayer funding. Senators voted 38 to 14 on party lines, despite fear about damage to the state’s economy expressed by the state’s influential business community and opposition from gay-rights advocates. The bill combines a Senate proposal shielding adoption agencies, schools and other faith-based organizations from penalties for opposing same-sex marriage and a House bill allowing religious officials to decline performing the unions.