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.
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 to: Georgia Income Tax Division, Tax Exempt organizations, P.O. Box 740395, Atlanta, GA 30374-0395
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
Send 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.