1.
To Incorporate in Georgia
a.
Submit 2 sets of Articles of Incorporation (original plus a copy), and Transmittal Form 227 to:
| Office of the Secretary of State |
| Corporations Division |
| 315 West Tower |
| #2 Martin Luther King, Jr. Drive |
| Atlanta, GA 30334-1530 |
| |
| Information: (404) 656-2817 |
| Fax: (404) 657-2248 |
| Web Site:www.sos.state.ga.us |
| Filing Fee: $35 |
b.
No later than the next business day after filing the Articles of Incorporation, the organization must submit a “notice of intent to incorporate” along with a $40 publication fee to the newspaper which is the official “legal organ” of the county in which the organization will be located. For a list legal organs refer to the following web site: www.sos.state.ga.us/elections
c.
Within 90 days of incorporation, the organization must file an initial “annual” registration form with the Secretary of State, along with a $30 fee. The Secretary of State recommends that this form be filed on-line at: www.georgiacorporations.org
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain Georgia Income Tax Exemption
Submit Form 3605 (Application for Recognition of Exemption) along with the Articles of Incorporation, Bylaws, a statement of activities, and a copy of IRS 501(c)(3) determination letter to:
| Georgia Income Tax Division |
| Tax Exempt Organizations |
| PO Box 49432 |
| Atlanta, GA 30359 |
| |
| Information: (404) 417-2402 |
| Web Site: www.etax.dor.ga.gov |
| Filing Fee: $0 |
4. To Obtain Georgia Sales and Use
Tax Exemption
There are no general exemptions from sales and use taxes. Some specific exemptions exist for nursing homes, hospitals, in-patient hospices and mental hospitals. All specific exemptions are listed in the Code of Georgia, which can be found at the following web site: www.legis.state.ga.us
For additional information contact:
| Georgia Department of Revenue |
| PO Box 38428 |
| Atlanta, GA 30334 |
| |
| Information: (404) 417-4490 |
| Web Site: www.etax.dor.ga.gov |
5. To Register with the Secretary of State
If planning to solicit funds in Georgia, submit Form C100 along with IRS Form 990 and a financial statement (both dated within 1 year of filing) to:
| Office of the Secretary of State |
| Division of Securities & Business Regulation |
| 2 Martin Luther King, Jr. Drive, S.E. |
| Suite 802, West Tower |
| Atlanta, GA 30334 |
| |
| Information: (404) 656-3920 |
| Web Site: www.sos.georgia.gov/securities |
| Filing Fee: $25 |
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| Note: |
If revenues over $0: Provide financial statement with Form |
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C100. |
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If revenues over $500,000: Provide review audit with Form |
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C100. |
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If revenues over $1,000,000: Provide complete audit with |
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Form C100. |
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Educational institutions, religious organizations, organizations with total gross revenues of less than $25,000 in successive calendar years, and a limited number of other organizations may be exempt from this filing. For a complete list of qualified exemptions, refer to the web site listed above. |
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The Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org |
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