Georgia

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://ecorp.sos.ga.gov/BusinessSearch
Additional info
 
Fee: $100
Processing: 2 weeks (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
Georgia refers to this as an Annual Registration.
Business entity search
 
https://ecorp.sos.ga.gov/BusinessSearch
Form (e-file)
 
Link: http://sos.ga.gov/index.php/corporations/corporations_annual_registration_terms_and_conditions
Due: Within 90 days of incorporating with the state ; (then) Annually by April 1
Fee: $30.00

Charity registration

Notes
 
Organizations that raise less than $25,000 a year are exempt from registration so long as they do not pay someone to fundraise for them. Organizations that are connected to a nonprofit school (e.g., public schools) are exempt. If neither of those two exemptions apply to your organization, you must file as a charitable organization before soliciting funds.
Filing exemption available!
 
Rule: Gross receipts of less than $25,000.00
or; Affiliated with a nonprofit school (e.g., public school)
Link:
Due: n/a
Fee: n/a
Initial form
 
Link: GEORGIA CHARITABLE SOLICITATIONS ACT CHARITABLE ORGANIZATION REGISTRATION
http://sos.ga.gov/admin/files/C100-2014-2.pdf
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $35.00
Required attachments:

  • Proof of 501(c)(3) status
  • A copy of your most recent 990 series return
  • A financial statement()
  • Page 5 of the document must be completed for all board members along with anyone else given power to effect management of your organization. This includes a 10 year employment history and their notarized signature.
  • A copy of some form of identifying document, a list of valid documents can be found on pages 7 and 8 of the form.
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: GEORGIA CHARITABLE SOLICITATIONS ACT CHARITABLE ORGANIZATION REGISTRATION
http://sos.ga.gov/admin/files/C100-2014-2.pdf
Due: Every 24 months before expiration date (unless exempt from filing)
Fee: $20.00
Required attachments:

  • Proof of 501(c)(3) status
  • A copy of your most recent 990 series return
  • A financial statement()
  • Page 5 of the document must be completed for all board members along with anyone else given power to effect management of your organization. This includes a 10 year employment history and their notarized signature.
  • A copy of some form of identifying document, a list of valid documents can be found on pages 7 and 8 of the form.
  • Thoroughly check form instructions for any additional required documents

Income/franchise tax exemption

Notes
 
An exempt organization must annually file with the state a copy of the forms it files with the IRS (e.g., 990EZ). The 990-series returns should be mailed to Georgia Department of Revenue, P.O. Box 740395, Atlanta GA 30374-0395.

Important note for 990N (electronic postcard) Filers: 990N filers should file a copy of the receipt received from the IRS for the e-Postcard along with a brief statement as to why there is no paper return. Once the GA DOR accepts electronic filing of exempt returns, the e-Postcard will need to be filed electronically with the DOR.
Initial form
 
Link: n/a
Due: Immediately after filing 990
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Your most recent 990 series return
  • Georgia letter of incorporation
  • Bylaws
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link:
Due: Immediately after filing 990
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Your most recent 990 series return
  • Thoroughly check form instructions for any additional required documents

Sales tax exemption

 
Notes
 
Generally, Georgia does not offer an exemption for sales tax. However, you may contact the Sales & Use Tax Unit at 1-877-GADOR11 (1-877-423-6711) to see if your organization qualifies for an exemption from sales tax.

Tax department

Raffle (games of chance)

Notes
 
Group must be in existence for 24 months. If a non profit organization only has 3 raffles during a calendar year and each raffle does not exceed 30 days there can be a special license issued and there is no fee. Done with county sheriff’s office.
Filing information
 
Link: See Local Sheriff Website
Due: Before event
Fee: None, to the best of our knowledge

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