Georgia Nonprofits - Registration, Tax Exemption, and Annual Report Filing Requirements
Georgia Nonprofits - A Guide to Registration and Tax Compliance
Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a nonprofit organization.
Here, you can find how to start and register a nonprofit in Georgia, obtain tax-exempt status, understand the annual report filing requirements for nonprofits in the
state, and more.
| Requirements |
Registration
|
Annual Filing
|
|||
|---|---|---|---|---|---|
| With the State of North Carolina | With the North Carolina Secretary of State | Charity Annual Renewal | Annual Registration | Nonprofit Filing Requirements | |
Required Forms |
Articles of Incorporation |
Form C-100 - Charitable Organization Registration Form C-200 - If filed, Form 990-N |
Charitable Organization Renewal Notice | Annual Registration |
A Copy of Form 990, 990-EZ, 990-PF Form 600-T - Exempt Organization Unrelated Business Income Tax Return |
Due Date |
Before establishing a Nonprofit entity. | Before soliciting any contributions within the state. | Must be renewed on or before the entity's expiration date. | April 1st of each year | On or before the due date of Federal 990 |
Filing Fee |
$100 | $35 | $20 | $30 | $0 |
Frequently Asked Questions
How to Start a Nonprofit in Georgia?
To start a nonprofit in the State of Georgia, you must follow these registration procedures.
Article of Incorporation registration with Colorado Secretary of State:
To register your nonprofit in Colorado, you need to submit the organization's name and Articles of Incorporation to the Georgia Secretary of State
Typically, this submission must include the following information:
- Name of the corporation
- Mailing address of the corporation's principal office
- Name and address of the incorporator
In addition to the information above, you’ll need to pay the incorporation filing fee of $100 (if filed electronically) and $110 (if filed on paper).
Charitable Registration with the Georgia Secretary of State:
- The State of Georgia law mandates nonprofit organizations to complete Form C-100 (Charitable Organization Registration) along with a copy of IRS Form 990 or Form 990-EZ.
- If your organization filed Form 990-N you must file and submit Form C-200 with the secretary of state before soliciting contributions, and you'll need to pay the registration fee of $35.
How to obtain tax-exempt status from the State of Georgia?
Once your nonprofit has received the determination letter from the IRS and your certificate of incorporation from the Georgia Secretary of State's Office, you can submit a copy of the IRS determination letter to the state, along with a copy of the Articles of Incorporation, applicable By-Laws, and the initial copy of the annual return filed with the IRS.
What are the annual filing requirements for nonprofits in Georgia?
Annual Renewal:
Georgia law mandates that nonprofit organizations must submit a completed Charitable Organization Renewal Notice, along with an attached copy of IRS 990 Form, and pay a filing fee of $20.
Annual Registration:
Nonprofit organizations must file an annual registration to the Georgia Secretary of State each year and pay a filing fee of $30 for e-filing and $40 for paper filing.
Form 600-T:
The State of Georgia requires nonprofit organizations that are required to file Form 990-T with the IRS to submit Form 600-T with the state, along with a copy of the federal Form 990-T.
When is the deadline for Nonprofits to Submit Annual Renewal, Annual Registration, and Form 600-T with Georgia?
Annual Renewal:
The registration of a nonprofit organization is valid for a period of 24 months from the date of registration. It is essential for an organization to renew its registration before the expiration date.
Annual Registration:
The annual report must be filed with the Georgia Secretary of State by April 1st each year, but it can be submitted as early as January 1st.
Form 600-T:
The deadline to file Form 600-T is on or before the due date of the Federal Form 990-T.
Are there any penalties for late filing of the Annual Registration and Form 600-T?
Annual Registration:
Failure to submit the annual renewal, along with the filing fee, by the due date will result in administrative dissolution or revocation of the authorization to conduct business in this state.
Form 600-T:
A penalty of 5% of the unpaid tax amount will be charged for each month or part of a month that the filing is delayed.
How to file the annual filing requirements with the state of Georgia?
Annual Renewal:
You can submit your nonprofit’s annual renewal statement to the state of Georgia either through online or paper filing:
- You can file returns electronically through the online portal, https://georgiasos.seamlessdocs.com/sc/charitiesdivision provided by the Georgia Secretary of State.
- You can also complete the return on paper and send it by mail to the address given below:
2 Martin Luther King Jr. Drive,
SE Suite 317 West Tower ,
Atlanta, GA 30334.
Annual Registration:
Annual registration can be submitted to the state of Georgia either through an online Portal or by filing a paper form.
- You can file returns electronically through the online portal provided by the Georgia Secretary of State.
- You can also complete the return on paper and send it by mail to the address given below:
313 West Tower,
Atlanta, Georgia 30334.
Form 600-T:
Completed Form 600-T must be mailed to the address given below:
Processing Center,
PO Box 740397,
Atlanta, Georgia 30374-0397.
A Copy of IRS Form 990, 990-EZ or 990-PF:
A copy of IRS Form 990, 990-EZ, or 990-PF must be mailed to the address shown below:
P.O. Box 740395,
Atlanta GA 30374-0395.