Georgia

State filing requirements for Georgia.

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

Sections

Articles of Incorporation
Corporate Annual Report
Charity Registration
Income/Franchise Tax Exemption
Sales Tax Exemption
Tax Department
Raffles (games of chance)

Articles of incorporation

While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your staff, officers, volunteers, etc. from personal liability. Sample articles of incorporation are available to our clients.

Business entity search

https://ecorp.sos.ga.gov/BusinessSearch

Form (e-file)

Link:

https://ecorp.sos.ga.gov/Account

Additional info

Fee:	$105
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:	https://ecorp.sos.ga.gov/
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:	None, to the best of our knowledge

Initial form

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: 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:	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: 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

Not required for Georgia.

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

Not required for Georgia.

Raffles (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.

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:
Due:	Before event
Fee:	None, to the best of our knowledge

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