|Agency:||Internal Revenue Service (IRS)|
By the 15th day of the 5th 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.
|Agency:||Georgia Department of Revenue|
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).
4.5 months after fiscal year end. So if your fiscal year ends December 31, then the filing is due April 15.
|Agency:||Georgia Professional Licensing Boards and Securities Division|
Georgia Code Ann. § 43-17-5 et seq.
|Foreign Qualification is Prerequisite:||No|
|Registered Agent (Special Agency) Required?||No|
|Exemption Eligible Organizations:|
URS with Control Persons form (page 5 of state form) or Form C-100: Charitable Organization Registration
Mail or online.
Mail or online.
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.
Contracts can be emailed to firstname.lastname@example.org.
1-2 business days.
Charities that contract with a commercial co-venturer for a charitable sales promotion should submit a copy of the contract within 30 days of the contract being signed.
|How to Apply:|
The charity must be registered to solicit charitable contributions or otherwise exempt for the contract to be accepted.
Georgia does not track organization's fiscal years, but attach a cover letter to the renewal explaining the change.
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.