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May 15, 2025.
How to Start a Nonprofit in Georgia: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Georgia, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the Basics
Before focusing on Georgia-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Choose a name that is distinguishable from other registered entities and complies with Georgia naming rules. You can check availability through the Georgia Secretary of State’s online business search to avoid delays in incorporation.
Choose your board of directors
Georgia requires a nonprofit to have at least one board member. However, the federal government barely offers state tax exemption status to organizations with fewer than three unrelated directors. So, depending on the nonprofit board positions you want your organization to have, you may need to recruit more than one person.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Registered Office in Georgia
A registered agent receives official communications, such as legal notices and government filings, on behalf of your nonprofit. This can be an individual or a business entity, but they must be based in Georgia or authorized to operate there.
How to register a nonprofit in the state of Georgia?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Georgia:
File Articles of Incorporation with the Georgia Secretary of State
To legally establish a nonprofit corporation in Georgia, you must file the Articles of Incorporation with the Georgia Secretary of State. There is no specific deadline; however, it's recommended to file before commencing operations.
Filing Methods
- Online: Submit via the Georgia state portal.
- Mail: Send the completed form to the Georgia Secretary of State.
Georgia Secretary of State
Corporations Division
2 Martin Luther King Jr. Drive SE
Suite 313, West Tower
Atlanta, GA 30334
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Articles of Incorporation |
No specific due date, file before starting the organization |
$105 |
|
|
$110 |
|
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold the first meeting of the board
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance.
Make sure the following points are addressed during the meeting :
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in Georgia?
To operate legally in Georgia, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply with the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
Once your nonprofit has received a determination letter from the IRS and your Certificate of Incorporation from the Georgia Secretary of State, Georgia will automatically recognize your organization as exempt from state income tax.
You do not need to file a separate application. Simply keep a copy of your IRS determination letter, Articles of Incorporation, and bylaws for your records.
Charitable Organization Registration
Form C-100
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.
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Due Date: Within 4.5 months after the end of the organization’s fiscal year.
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Filing Fee: $35
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Filing Method:
- Online: Submit via the Georgia Secretary of State's online portal.
- Mail: You can also mail the completed Paper Forms to the below:
Securities and Charities Division
Office of the Georgia Secretary of State
2 Martin Luther King Jr. Drive SE
Suite 820 West Tower
Atlanta, Georgia 30334
Form C-200
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.
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Due Date: Biennially (every 24 months) from the registration anniversary date.
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Filing Fee: $20
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Filing Method:
- Online: Submit via the Georgia Secretary of State's online portal.
- Mail: You can also mail the completed Paper Forms to the address below:
Securities and Charities Division
Office of the Georgia Secretary of State
2 Martin Luther King Jr. Drive SE
Suite 820 West Tower
Atlanta, Georgia 30334
What are the annual tax filing requirements for nonprofits in Georgia?
Nonprofits in Georgia must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
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Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Georgia State Tax Filing
Georgia recognizes federal tax exemption, but nonprofits must submit a copy of the IRS Form 990, 990-EZ, or 990-N to the Georgia Department of Revenue (DOR) each year.
- Due Date: The 15th day of the 5th month after the close of the organization’s fiscal year.
- Filing Fee: No fee
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Filing Method:
-
Mail:
You can also mail the completed Paper Forms to the address below:
Georgia Department of Revenue
P.O. Box 740395
Atlanta, GA 30374-0395 -
Mail:
Unrelated Business Income
If your nonprofit earns income from activities not substantially related to your exempt purpose:
- File IRS Form 990-T and pay federal tax.
- File Georgia Form 600-T (Exempt Organization Business Income Tax Return) and attach a copy of the federal Form 990-T.
- Due Date: The 15th day of the 4th month after the close of the organization’s fiscal year.
- Filing Fee: No fee
-
Filing Method: The IRS mandates e-filing for these forms.
- Online: Submit through the Georgia Tax Center (GTC).
-
Mail:
You can also mail the completed Paper Forms to the address below:
Georgia Department of Revenue
Processing Center
P.O. Box 740397
Atlanta, GA 30374-0397
Annual Renewal Registration
- 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.
- 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.
- 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.
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You can also complete the return on paper and send it by mail to the address given below:
Charities Division Office of the Georgia Secretary of State
2 Martin Luther King Jr. Drive,
SE Suite 317 West Tower,
Atlanta, GA 30334.
Ready to e-file the 990 Form with the IRS?
File with confidence–you are backed by the Tax990 Commitment.
Frequently Asked Questions
Are churches required to register for charitable solicitations in Georgia?
Yes. In Georgia, charitable organizations that solicit or receive donations are required to register unless they qualify for an exemption. This requirement extends to churches. However, certain groups, including educational institutions as well as religious and political organizations, are exempt from registration.
How do I get a copy of my Georgia charitable permit or verify my registration?
You can use the Georgia Secretary of State’s Charities Search via their Professional Licensing Boards (PLB) portal (Verify SOS) to find your organization by name or registration number. From there, you can print or download a copy.
What must I file each year with Georgia for income tax purposes?
A copy of your federal IRS Form 990, 990-EZ or 990-PF must be mailed to the Georgia Department of Revenue.
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Department of Revenue
- If you have Unrelated Business Income and file IRS Form 990-T, you must also file Georgia Form 600-T.
- If your organization has employees, the usual employer withholding and payroll obligations apply.