State-By-State Initial Compliance - Georgia
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.
- 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
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.
- To Obtain 501(c) Tax-Exempt Status
a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), 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
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)
Note: Certain 501(c)(3) 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 our Form 1023-EZ FAQ.
b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)
Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.
- 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
- 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
- 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
If the organization will have employees, the following filings are also required:
- 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.
- 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.