Georgia Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Georgia. If you are looking to form nonprofit in Georgia, please visit our Start Your Georgia Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Georgia. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Georgia Corporate Tax Returns
Agency:Georgia Department of Revenue
Form:

File a copy of the federal form 990, 990EZ or 990PF. In additiion, if you file Form 990-T with the IRS (unrelated business income), then file Form 660-T with Georgia and attach IRS 990-T.  In addition, if you file Form 5500 with the IRS (pension / employee benefits plans), then file a copy with Georgia (the state requires a hard copy, even if you filed federally through ERISA).

Instructions:

Tax Exempt Organizations FAQs

Due:

4.5 months after fiscal year end. So if your fiscal year ends December 31, then the filing is due April 15.

3 File Georgia Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Georgia corporate income tax exemption, however, nonprofits must present their determination letter and other formation documents upon request.

More information: Georgia Department of Revenue
4 File Georgia Sales Tax Exemption Renewals

Not required



Georgia does not offer general exemptions to nonprofits, and there will likely be ongoing filings for exemptions from specific sales.

More information: Georgia Department of Revenue
5 File Georgia Annual Registration
Agency:Georgia Secretary of State
Form:

Annual Registration

Instructions:

Reports can be submitted from January 1 until the deadline.

Filing method:

Mail or online.

Agency fee:

$30

Due:

Annually by April 1.

Law:

O.C.G.A. § 14-3-1622

Penalties:

$25 fee for filing late.

6 Renew the Charitable Solicitation Registration

Georgia Charitable Organization Registration

Agency:Georgia Professional Licensing Boards and Securities Division
Law:

Georgia Code Ann. § 43-17-1 et seq.

Automatic Exemption

Exemption Eligible Organizations:
  • Charities with less than $25,000 in contributions during the preceding and current calendar years
  • Religious organizations
  • Educational organizations
  • Professional associations
  • Fraternal and social organizations
  • Appeals for individuals
  • Political groups
  • Local affiliates

Initial Registration

Form:

URS with Control Persons form (page 5 of state form) or Form C-100: Charitable Organization Registration

Filing method:

Mail

Agency fee:

$35

Notes:
  • Carefully ensure you include all required attachments
  • Notarized signature of an authorized executive officer is required.
  • Some Georgia counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

Charitable Organization Renewal

Filing method:

Mail

Agency fee:

$20

Due:

Your license must be renewed bienially by the registration date. If you registered on January 15, 2016, your registration is due by January 15, 2018.

Notes:
  • Carefully ensure you include all required attachments, including financial statements

Change of Fiscal Year

Agency fee:

$0

Notes:

Georgia does not track organization's fiscal years, but attach a cover letter to the renewal explaining the change.

7Maintain a Georgia Registered Agent

Maintain a registered agent that has a street address in Georgia. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Roswell , GA to maintain compliance with the state requirement.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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