Georgia
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our members.
| https://ecorp.sos.ga.gov/BusinessSearch |
| Link: | https://ecorp.sos.ga.gov/Account |
| Fee: | $100 |
| Processing: | 2 weeks (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Georgia refers to this as an Annual Registration. |
| https://ecorp.sos.ga.gov/BusinessSearch |
| 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
Filing exemption available!
Initial form
Renewal form
| 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. |
| Rule: |
Gross receipts of less than $25,000.00
or; Affiliated with a nonprofit school (e.g., public school) |
| Link: | |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
| Link: |
C-100 Initial and Reinstatement Charity Registration https://sos.ga.gov/sites/default/files/2022-01/c-100_initial_and_reinstatement_charity_registration_update_11.8_.2018_4.pdf |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | $35.00 |
Required attachments:
|
|
| Link: |
Charitable Organizations Renewal Notice https://sos.ga.gov/sites/default/files/2022-01/charitable_organization_renewal_notice_20190725.pdf |
| Due: | Every 24 months, before expiration (unless exempt from filing) |
| Fee: | $20.00 |
Required attachments:
|
|
Income/franchise tax exemption
Notes
Initial form
Renewal form
|
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. |
| Link: | n/a |
| Due: | Immediately after filing 990 |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
| Link: | |
| Due: | Immediately after filing 990 |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
Sales tax exemption
Not required for Georgia.
| 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
Not required for Georgia.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| 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. |
| Link: | |
| Due: | Before event |
| Fee: | None, to the best of our knowledge |