Georgia

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,
       • Website: sos.georgia.gov
       • Phone: (404) 656-2817
   • File a Notice of Intent to Incorporate and a $40 publication fee to the newspaper which is the official “legal organ” (The term ‘legal organ’ refers to a newspaper or journal that has been chosen by the county-specific Judge of Probate Court, Sheriff, and Clerk of Superior Court) 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 of Incorporation.
   • File an Initial Annual Registration Form with the Secretary of State
     • Filing fee of $50.
     • For more information,
       • Website: http://sos.ga.gov/index.php/corporations/corporations_annual_registration_terms_and_conditions
     • Note it must be filed within 90 days of Incorporation.
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • Submit Form 1023 online through pay.gov.
     • Filing fee is $600 ($275 for 1023-EZ Form, as of July 1st, 2016)
     • For more information,
       • Website: www.irs.gov/charities (general information) AND https://www.irs.gov/forms-pubs/about-form-1023 (Form 1023-related information).
       • 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
       • Website: etax.dor.ga.gov
       • Phone: (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 hospitals (including psychiatric), 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 information
     • Website: https://dor.georgia.gov/tax-exempt-nonprofit-organizations
     • Phone: (404) 417-4490
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) before engaging in solicitation.
     • Send to: Office of the Secretary of State, Professional Licensing Boards & Securities Division, 237 Coliseum Drive, Macon, GA 31217-2858
     • Note this form can be filed online.
     • 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,
       • Website: sos.georgia.gov.secirities
       • Phone: (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.
     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,
     • Website: sos.state.ga.us
     • Phone: (404) 656-2817
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,
       • Website: https://dor.georgia.gov/
       • Phone: (877) 423-6711
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,
       • Website: https://dor.georgia.gov/
       • Phone: (877) 423-6711