Starting and running a nonprofit in Georgia

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Georgia Secretary of State, Corporations Division (online, by mail or in person)

Official source · checked October 21, 2026

Form

No required state form. Online, the system generates your articles; on paper, you draft your own articles of incorporation (they must say the corporation is organized under the Georgia Nonprofit Corporation Code and whether it will have members) and send them with the Transmittal Information Form (CD 227). By the next business day after filing, send a notice of intent to incorporate to your county's legal newspaper to publish.

Official source · checked October 21, 2026

Filing fee

$110 ($100 filing fee + $10 service charge), online or on paper

Official source · checked October 21, 2026

Annual report

Yes, an annual registration. The first one, listing three principal officers, is due within 90 days of incorporating; after that, file between January 1 and April 1. A corporation that doesn't file can be administratively dissolved.

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're exempt: charities that solicit or accept donations in Georgia must register with the Secretary of State's Charities Division (Form C-100) before soliciting.

Official source · checked October 21, 2026

Exempt

Charities with no paid solicitor and less than $25,000 in contributions in both the previous and current calendar years; religious organizations; nonprofit educational institutions; fraternal, civic and similar groups soliciting only their members with unpaid volunteers; trade associations that don't solicit the public; and a few others (O.C.G.A. 43-17-9).

Official source · checked October 21, 2026

Fee

$35 to register; $20 to renew

Official source · checked October 21, 2026

Renewal

Every 24 months, on or before your registration's expiration date. The renewal window opens 90 days before. Include financial statements and Forms 990 or 990-EZ for the past two years (Georgia doesn't accept the 990-N; file Georgia Form C-200 instead).

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

No application. After the IRS recognizes you, attach your IRS determination letter, articles and bylaws to the first copy of your federal 990-series return that you file with the Georgia Department of Revenue. Send Georgia a copy of your 990 each year, and file Form 600-T if you file a 990-T.

Official source · checked October 21, 2026

Sales tax

Generally no exemption: churches, charities and other nonprofits pay sales tax on purchases. Limited exemptions cover certain groups, such as licensed nonprofit orphanages, hospitals, nursing homes and hospices, nonprofit private schools, blood banks, health centers, volunteer health clinics and food banks.

Official source · checked October 21, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

We couldn't confirm the minimum number of directors for a Georgia nonprofit corporation (O.C.G.A. 14-3-803). Check with the Georgia Secretary of State.

Every year

• Georgia Secretary of State: charitable organization registration renewal

  Charities registered to ask for donations in Georgia must renew before their registration expires. Check your registration for the expiration date. You can file the renewal up to 90 days before it expires. A renewal received within 30 days after expiration is processed without penalty; after that you may have to pay the original filing fee and file a new registration. Confirm the details with the Secretary of State's Charities Division.

  Official source · checked October 14, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Georgia's in date order.

Make my Georgia calendar

Who to ask