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: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
2 File Georgia Corporate Tax Returns
Agency:Georgia Department of Revenue
Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$30

Due: ACCESS PREMIUM DATA
Law:

O.C.G.A. § 14-3-1622

Penalties: ACCESS PREMIUM DATA
6 Renew the Charitable Solicitation Registration

Georgia Charitable Organization Registration

Agency:Georgia Professional Licensing Boards and Securities Division
Law:

Georgia Code Ann. § 43-17-5 et seq.

Automatic Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA

Initial Registration

Form: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$20

Due: ACCESS PREMIUM DATA
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

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