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Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Georgia Registration and Compliance

Welcome to the registration and compliance page for Georgia nonprofit organizations. Below you will find information on initial filings required to form a new 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. To navigate to one of these sections, click on the appropriate link on the left of this page.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

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.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. 

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) 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
Attention: EO Determination Letters
Stop 31
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: $600 ($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-A.
For more information about this filing, 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: https://dor.georgia.gov/tax-exempt-organizations-income-tax#field_related_links-486-3
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 at the following web site: www.legis.state.ga.us, 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: (404) 417-4490
Web Site: https://dor.georgia.gov/tax-exempt-organizations-income-tax#field_related_links-486-1

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

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: www.sos.state.ga.us
Filing Fee: $30

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
Division of Securities & Business Regulation
237 Coliseum Drive
Macon, GA 31217

Information: (478) 207-2440
Web Site: www.sos.state.ga.us/securities
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.

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#field_related_links-486-3
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/tax-exempt-organizations-income-tax#field_related_links-486-5
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%.

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.

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.

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Registration & Compliance Services

Hurwit & Associates offers comprehensive compliance and reporting services to nonprofit organizations and charitable fundraisers. We help clients remain in good standing with state corporate, tax, charities and employment offices throughout the U.S.

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