Nonprofit Law Resource Library

Table of Contents


Tax-Exempt Organization News

To Receive Updates & Announcements

Nonprofit Law Resource Library

State-By-State Initial Compliance - Georgia

Initial Filings for Georgia Nonprofit Organizations

For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.

To view annual filing requirements for Georgia nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_ga.php.

  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
    313 West Tower
    #2 Martin Luther King, Jr. Drive
    Atlanta, GA 30334-1530
    Information: (404) 656-2817
    Web Site: sos.georgia.gov
    Filing Fee: $100
    Note: The Articles of Incorporation may be filed online.

    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 $50 fee. The Secretary of State recommends that this form be filed online.

  2. To Obtain 501(c)(3) Tax-Exempt Status

    Submit Form 1023, Application for Recognition of Exemption to:

    Note new address:
    Internal Revenue Service
    P.O. Box 12192
    Covington, KY 41012-0192
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Filing Fee: $850 ($400 for IRS Form 1023-EZ)

    For more information on filing fees, see the IRS website.
    Note: Certain organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to the IRS website.
  3. To Obtain Georgia Income Tax Exemption

    Submit a copy of the organization's Federal Form 990, 990-EZ or 990-PF 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 740395
    Atlanta, GA 30374-0395
    Information: (404) 417-2402
    Web Site: www.etax.dor.ga.gov
    Filing Fee: $0
  4. To Obtain Georgia Sales and Use Tax Exemptions

    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: etax.dor.ga.gov/TaxLawandPolicy/nonprofit_orgs.aspx
  5. To Register with the Secretary of State

    If planning to solicit funds in Georgia, submit the Charitable Organization Registration (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
    Professional Licensing Boards & Securities Division
    237 Coliseum Drive
    Macon, GA 31217-3858
    Information: (478) 207-2440
    Web Site: sos.georgia.gov/securities/
    Filing Fee: $35
    Notes: If revenues over $0: Provide financial statement with Form C100.
    If revenues over $500,000: Provide review audit with Form C100.
    If revenues over $1,000,000: Provide complete audit with Form C100.

    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.

    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

Georgia Employment Filings

If the organization will have employees, the following filings are also required:

  1. To Register with the Georgia Department of Revenue

    Complete the online application.

    Georgia Department of Revenue
    4125 Welcome All Road
    Atlanta, GA 30349
    Information: (877) 423-6711
    Web Site: etax.dor.ga.gov
    Note: For more information, refer to the Department of Revenue's Taxpayer Services Division - Withholding Tax.
  2. To Register with the Georgia Department of Labor

    File the Application for GDOL Tax Account (Form DOL-1A) with:

    Georgia Department of Labor
    PO Box 740234
    Atlanta, GA 30374-0234
    Information: (404) 232-3301
    Web Site: http://www.dol.state.ga.us/
    Note: For more information, refer to the Department of Labor's Frequently Asked Questions and Guide to Unemployment Insurance.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

Top of Page