INITIAL FILING REQUIREMENTS TO BECOME GEORGIA NONPROFIT

  1. HOW TO INCORPORATE IN GEORGIA STATE:
    • File the Articles of Incorporation (+1 copy)
      1. File transmittal Form 227
      2. Send them to:Office of the Secretary of State, Corporations Division, 313 West Tower #2 Martin Luther King, Jr. Drive, Atlanta, GA 30334-1530
      3. This form can also be filed online.
      4. The filing fee is $100
      5. For more information, go to the website: sos.georgia.gov or call: (404) 656-2817
    • File a Notice of Intent to Incorporate and a $40 publication fee to the newspaper which is the official “legal organ” of the county in which the organization will be located.
      1. To access a list of legal organs, please go to the website: www.sos.state.ga.us/elections.
        1. This must be done no later than the next business day after filing the Articles if Incorporation.
    • File an initial Annual Registration Form with the Secretary of State
      1. Filing fee of $50.
      2. File it online (preferred method): https://ecorp.sos.ga.gov/Alert/Error404?aspxerrorpath=/Account.aspx/LogOn
      3. It must be filed within 90 days of Incorporation.
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to: Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192
    • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    • For further information go to: www.irs.gov/charities
    • If assistance is needed, call: (800) 829–3676 (Form related questions), (800) 829–1040 (general information)
  3. HOW TO OBTAIN GEORGIA STATE’S INCOME TAX EXEMPTION:
    • File a copy of the organization’s Federal Form 990, 990-EZ or 990-PF, together with:
    • Articles of Incorporation, Bylaws, a Statement of Activities, and a copy of IRS Determination letter 501(c) (3).
    • Send all these documents to: Georgia Income Tax Division, Tax Exempt organizations, P.O. Box 740395, Atlanta, GA 30374-0395
    • There is no filing fee.
    • For more information, go to the website: etax.dor.ga.gov or call: (404) 417-2402
  4. HOW TO OBTAIN GEORGIA STATE’S SALES AND USE TAX EXEMPTIONS:
    • Generally, there are no exemptions. Specific exemptions are only for hospital (including mental ones), in-patient hospices, and nursing homes. To excess the list of the specific exemptions, refer to the Code of Georgia online: www.legis.state.ga.us
    • For more general information on Georgia sales and tax exemptions, go to the website: etax.dor.ga.gov/TaxLawandPolicy/nonprofit_orgs.aspx or call: (404) 417-4490
  5. HOW TO REGISTER WITH THE SECRETARY OF STATE:
    • File the Charitable Organization Registration Form C100, together with:
      1. IRS Form 990 and a Financial Statement (both dated within 1 year of filing)
    •  Send them to: Office of the Secretary of State, Professional Licensing Boards & Securities Division, 237 Coliseum Drive, Macon, GA 31217-2858
    • The filing fee is $35
    • Other forms: If revenues are over $0 – provide financial statement and Form C100.
      If revenues are over $500,000 – provide review audit and Form C100.
      If revenues are over $1,000,000 – provide complete audit and Form C100.
    • For more information, go to the website: sos.georgia.gov.secirities or call: (478) 207-2440

ANNUAL FILING REQUIREMENTS TO MAINTAIN A GEORGIA NONPROFIT

  1. GEORGIA STATE’S SECRETARY OF STATE:
    • File Annual Registration Form
      1. Note that the due date is April 1st.
    • Send it to: Office of the Secretary of State, Corporations Division, St. 315, Flag West Tower, #2 Martin Luther King, Jr. Drive, Atlanta, GA 30334-1530
    • The filing fee is $30
    • For more information, go to the website: sos.state.ga.us or call: (404) 656-2817
  2. GEORGIA STATE’S SECRETARY OF STATE:
    • File Renewal of Registration Form
      1. Note that the due date is on or before the anniversary date of initial registration
    • Send it to: Office of the Secretary of State, Division of Securities & Business Regulation, 237 Coliseum Drive, Macon, GA 31217
    • The filing fee is $20
    • Some nonprofit organizations are exempt from filing this form. For details, go to the website: sos.state.ga.us/securities
    • For more information, call: (478) 207-2440
  3. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      1. Note that the due date is 4 and a half months is after the end of the fiscal year
    •  Send it to: Internal Revenue Service 1160 W 12th Street Ogden, UT 84201
    • There is no filing fee.
    • For more information, go to the website: irs.gov/charities or call: (800) 829-3676 (Form related questions), (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.
  4. GEORGIA STATE’S DEPARTMENT OF REVENUE:
    • File a copy of 990, 990-EZ, or 990-PF
    • Note that the due date is 4 and a half months after the end of the fiscal year.
    • Send it to: Georgia Department of Revenue, P.O. Box 740395 Atlanta, GA 30374-0395
    • There is no filing fee.
    • For more information, go to the website: etax.dor.ga.gov/CorpTax.aspx or call: (877) 423-6711
  5. GEORGIA STATE’S DEPARTMENT OF REVENUE:
    • File Form 600-T
      1. Note that the due date is 4 and a half months after the end of the fiscal year.
    • Send it to: Georgia Department of Revenue Processing Center P.O. Box 740397 Atlanta, GA 30374-0397
    • There is no filing fee
    • Form 600-T is required only if the organization has income that is unrelated to its exempt purposes. This income is taxed at a rate of 6%.
    • For more information, go to the website: etax.dor.ga.gov/CorpTax.aspx or call: (877) 423-6711