INITIAL FILING REQUIREMENTS TO BECOME GEORGIA NONPROFIT

  1. HOW TO INCORPORATE IN GEORGIA STATE:
    • File the Articles of Incorporation (+1 copy). File Transmittal Form 227
      • Send to:Office of the Secretary of State, Corporations Division, 313 West Tower #2 Martin Luther King, Jr. Drive, Atlanta, GA 30334-1530
      • Note this form can also be filed online.
      • The filing fee is $100
      • For more information,
    • 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.
      • To access a list of legal organs, please go to the website: www.sos.state.ga.us/elections.
      • Note 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
  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 more information,
        • Websitewww.irs.gov/charities
        • 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 to: Georgia Income Tax Division, Tax Exempt organizations, P.O. Box 740395, Atlanta, GA 30374-0395
      • There is no filing fee.
      • For more information
  4. HOW TO OBTAIN GEORGIA STATE’S SALES AND USE TAX EXEMPTIONS:
  5. HOW TO REGISTER WITH THE SECRETARY OF STATE:
    • File the Charitable Organization Registration Form C100, together with: IRS Form 990 and a Financial Statement (both dated within 1 year of filing)
      • 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.
      • For more information,

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.
      2. Send to: Office of the Secretary of State, Corporations Division, St. 315, Flag West Tower, #2 Martin Luther King, Jr. Drive, Atlanta, GA 30334-1530
      3. The filing fee is $30
    • For more information,
  2. GEORGIA STATE’S SECRETARY OF STATE:
    • File Renewal of Registration Form
      • Note that the due date is on or before the anniversary date of initial registration
      • Send to: Office of the Secretary of State, Division of Securities & Business Regulation, 237 Coliseum Drive, Macon, GA 31217
      • The filing fee is $20
      • Note some nonprofit organizations are exempt from filing this form. For details, go to the website: sos.state.ga.us/securities
      • For more information,
        • Phone: (478) 207-2440

  3. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      • Note that the due date is 4 and a half months is after the end of the fiscal year
      •  Send to: Internal Revenue Service 1160 W 12th Street Ogden, UT 84201
      • There is no filing fee.
      • For more information,
        • Website: irs.gov/charities
        • 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 to: Georgia Department of Revenue, P.O. Box 740395 Atlanta, GA 30374-0395
      • There is no filing fee.
      • For more information,
  5. GEORGIA STATE’S DEPARTMENT OF REVENUE:
    • File Form 600-T
      • Note that the due date is 4 and a half months after the end of the fiscal year.
      • Send to: Georgia Department of Revenue Processing Center P.O. Box 740397 Atlanta, GA 30374-0397
      • There is no filing fee
      • Note 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,