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GEORGIA LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

GEORGIA


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

Starting A Nonprofit Organization in Georgia

Welcome to the registration and compliance page for Georgia nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Georgia, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Georgia.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Georgia: Initial Filings

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.ga.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. 

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.

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: (877) 423-6711
Web Site: https://dor.georgia.gov/tax-exempt-organizations-income-tax-faq
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. Specific exemptions are listed in the Code of Georgia, which can be found online, and in the Georgia Department of Revenue's Sales & Use Tax Policy Bulletins.

For additional information contact:

Georgia Department of Revenue
PO Box 38428
Atlanta, GA 30334

Information: (877) 423-6711
Web Site: https://dor.georgia.gov/sales-use-taxes-fees-excise-taxes/sales-use-tax-fees-excise-taxes-regulations

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
Securities   Charities Division
2 Martin Luther King Jr. Drive SE
Suite 317 West Tower
Atlanta, GA 30334

Information: (844) 753-7825
Web Site: https://sos.ga.gov/index.php/charities/charities_register
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

ANNUAL COMPLIANCE

Annual Filings for Georgia Nonprofit Organizations

1. Georgia Secretary of State

Form: Annual Registration Form
Due Date: April 1

Office of the Secretary of State
Corporations Division
Suite 315, Flag West Tower
#2 Martin Luther King, Jr. Drive
Atlanta, GA 30334-1530

Information: (404) 656-2817
Fax: (404) 657-6380
Web Site: https://sos.ga.gov/index.php/corporations/corporations_annual_registration_terms_and_conditions
Filing Fee: $30

Note: Annual registrations may be completed online at https://ecorp.sos.ga.gov/

2. Georgia Secretary of State

Form: Renewal of Registration
Due Date: On or before the anniversary date of initial registration

Office of the Secretary of State
Securities   Charities Division
2 Martin Luther King Jr. Drive SE
Suite 317 West Tower
Atlanta, GA 30334

Information: (844) 753-7825
Web Site: https://sos.ga.gov/index.php/charities/charities_renew
Filing Fee: $20

Note: Some organizations are exempt from this filing. See the website above for details.

3. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

4. Georgia Department of Revenue

Form: Copy of Form 990, 990-EZ, 990-PF
Due Date: 4 ½ months after end of fiscal year

Georgia Department of Revenue
PO Box 740395
Atlanta, GA 30374-0395

Phone: (877) 423-6711
Web Site: https://dor.georgia.gov/tax-exempt-organizations-income-tax-faq
Filing Fee: $0

5. Georgia Department of Revenue

Form: 600-T
Due Date: 4 ½ months after end of fiscal year

Georgia Department of Revenue
Processing Center
PO Box 740397
Atlanta, GA 30374-0397

Phone: (877) 423-6711
Web Site: https://dor.georgia.gov/600-t-exempt-organization-unrelated-business-income-tax-return
Filing Fee: $0

Note: This filing is required only if the organization has income that is unrelated to its exempt purposes and is therefore not tax-exempt. This income is taxed at a rate of 6%.

EMPLOYMENT FILINGS

Georgia Employment Filings

If the organization will have employees, the following filings are 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: https://dor.georgia.gov/tax-registration

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.

STATE STATUTES

Click here for Georgia state statute information.