How to start a nonprofit in Georgia
To start a nonprofit in Georgia you file the articles of incorporation with the Georgia Secretary of State, Corporations Division for $110, meet Georgia’s minimum number of directors, keep a registered agent in the state, and register before asking the public for money. Each step below carries the form, the fee and the deadline, cited to Georgia’s own agencies.
91 facts · 71 source verified · 20 in progress · 83 official sources
On this page
- How to start a nonprofit in Georgia
- Start Here
- Compact Operational Reference
- Form the corporation, including the newspaper notice
- Govern the corporation and keep its records
- File the Annual Registration and record corporate changes
- Foreign nonprofit authority in Georgia
- Register to solicit, on Georgia’s 24-month cycle
- Paid solicitors, agents, and co-venturers
- State income tax, sales tax, and licensing
- Property-tax exemption, decided by the county
- Register and manage nonprofit employment
- Raffles, charity bingo, and alcohol at events
- Lobbying and political activity
- Dissolution, charitable assets, and closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Free before any contract. Georgia specifics included.
How to start a nonprofit in Georgia
- Pick the entity type: Form an ordinary Georgia nonprofit corporation under O.C.G.A. Title 14, Chapter 3
- File the articles: File domestic nonprofit Articles of Incorporation online through Georgia eCorp or as paper-drafted articles
- Name the board: Maintain a board of directors and apply the correct minimum-director rule
- Appoint the officers: Maintain a chief executive officer, secretary, and chief financial officer
- Keep a registered agent: Maintain a Georgia registered agent and registered office
- File the initial report: File the initial corporate Annual Registration within 90 days after incorporation
- Register before asking for money: Register a covered charity before soliciting or accepting contributions in Georgia
- Claim the state tax exemption: Do not seek a separate Georgia income-tax exemption letter for current years
Start Here
These are the Georgia decision points an ordinary nonprofit meets first, in roughly the order they arrive. Each links to the full requirement below, with its applicability, verification status and official source. Activity-triggered systems are deliberately absent: employment, raffles, bingo, alcohol, lobbying, paid solicitors and property claims each have a group of their own further down. Three Georgia patterns are worth knowing before the rest. Formation is a state filing plus a newspaper notice to the county legal organ, beginning within ten days, so a filing receipt is not the finished job. Corporate Annual Registration has two stages, an initial filing generally within ninety days and then a 1 January to 1 April window, with a special rule for a corporation formed late in the year. And charity registration is not annual at all: it runs for twenty-four months from a $35 registration, renewed in the ninety-day window before it expires.
- Form an ordinary Georgia nonprofit corporation under O.C.G.A. Title 14, Chapter 3 Applies to: An organization choosing the ordinary domestic nonprofit corporate form in Georgia.
- File domestic nonprofit Articles of Incorporation online through Georgia eCorp or as paper-drafted articles Applies to: A new domestic Georgia nonprofit corporation.
- Maintain a Georgia registered agent and registered office Applies to: Every domestic nonprofit corporation and every qualified foreign nonprofit corporation.
- Request publication of the notice of intent to incorporate by the next business day Applies to: An ordinary domestic Georgia nonprofit corporation.
- Maintain a board of directors and apply the correct minimum-director rule Applies to: Every Georgia nonprofit corporation.
- Define whether the nonprofit has members and preserve voting rights in the articles and bylaws Applies to: Georgia nonprofit corporations with members, classes, or no members.
- Adopt bylaws and complete the initial organizational meeting or written action Applies to: A newly formed Georgia nonprofit corporation.
- Follow board meeting, quorum, voting, committee, and written-action rules Applies to: Boards and committees of Georgia nonprofit corporations.
- File the initial corporate Annual Registration within 90 days after incorporation Applies to: A newly incorporated domestic Georgia nonprofit corporation.
- Apply the special initial Annual Registration rule for corporations formed October 2 through December 31 Applies to: A domestic nonprofit corporation incorporated from October 2 through December 31.
- Register a covered charity before soliciting or accepting contributions in Georgia Applies to: A domestic or foreign charitable organization subject to the Georgia Charitable Solicitations Act and not exempt.
- Renew Georgia charity registration on its 24-month cycle Applies to: A registered charity that will continue soliciting in Georgia.
- Preserve Georgia’s general lack of a blanket nonprofit sales/use-tax exemption Applies to: A nonprofit or federally recognized 501(c)(3) making purchases or sales in Georgia.
- Apply for charitable, religious, or educational real-property exemption based on ownership and use Applies to: A nonprofit owning Georgia real property and claiming a statutory ad valorem tax exemption.
- Complete final charity, tax, payroll, unemployment, local, and record-retention steps Applies to: A domestic or foreign nonprofit ending Georgia activities or legal existence.
Compact Operational Reference
A summary and navigation device only. Start Here above carries the ordinary decision points; these twelve rows are the operational actions that carry a stated Georgia amount or a hard date. Every row links to the complete requirement below, where the applicability line, the exceptions and the official source live, and every row rests on a source-verified fact. Each cell is generated from the linked fact's own fields rather than summarized, so this table can never state a fee or a deadline the requirement itself does not.
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| File domestic nonprofit Articles of Incorporation online through Georgia eCorp or as paper-drafted articles | Required | $110 — Total formation filing charge ($100 statutory filing fee + $10 service charge) | Before acting as a Georgia nonprofit corporation; a permitted delayed effective date may be used. | SOURCE VERIFIED |
| Request publication of the notice of intent to incorporate by the next business day | Required | $40 — Private publication payment: $40 | No later than the next business day after filing the Articles of Incorporation. | SOURCE VERIFIED |
| File the initial corporate Annual Registration within 90 days after incorporation | Required | $40 — Total initial Annual Registration charge ($30 filing fee + $10 service charge, per the fee schedule) | Within 90 days after incorporation, subject to the year-end exception. | SOURCE VERIFIED |
| Apply the special initial Annual Registration rule for corporations formed October 2 through December 31 | Required | $0 — Same nonprofit Annual Registration charge as the applicable filing year | January 1 through April 1 of the calendar year following formation. | SOURCE VERIFIED |
| Obtain a Georgia Certificate of Authority before conducting affairs as a foreign nonprofit corporation | Conditional | $235 — Total foreign qualification charge ($225 filing fee + $10 service charge) | Before conducting affairs in Georgia, subject to statutory excluded activities. | SOURCE VERIFIED |
| Register a covered charity before soliciting or accepting contributions in Georgia | Required | $35 — Initial registration $35; reinstatement $35 (amount 1) | Before solicitation or acceptance of covered contributions. | SOURCE VERIFIED |
| Renew Georgia charity registration on its 24-month cycle | Required | $20 — Renewal fee: $20 | During the 90-day window before the registration expiration date and no later than expiration. | SOURCE VERIFIED |
| Register a paid solicitor annually and maintain the bond when it has custody of contributions | Conditional | $250 — Initial paid-solicitor registration fee | Before activity; renew for the next calendar year before expiration. | SOURCE VERIFIED |
| Register each solicitor agent and complete the GBI background-consent process when required | Conditional | $50 — Solicitor-agent initial, renewal, and reinstatement fee | Before activity; renew before December 31 expiration; amend after reportable changes. | SOURCE VERIFIED |
| Obtain an annual raffle license from the responsible county sheriff | Required | $100 — Statutory annual license fee: $100. Local copying/background/administrative charges should be confirmed | Before selling tickets or conducting a raffle; renew annually. | SOURCE VERIFIED |
| Obtain the Special Event Non-Profit License for qualifying alcohol events | Conditional | $25 — State fee $25; local fees and insurance costs vary | At least 10 days before the event. | SOURCE VERIFIED |
| For a commenced nonprofit, file Notice of Intent CD 525, complete publication and winding up, then file CD 530 | Required | $0 — Notice of Intent to Dissolve (CD 525) filed online — no fee | See full requirement | SOURCE VERIFIED |
Form the corporation, including the newspaper notice
Georgia formation is a state filing plus a newspaper action, and the second half is a real requirement rather than a formality. Articles are filed through eCorp or drafted on paper, currently $110 with expedited service and the publication charge priced separately, and there is no fill-in paper nonprofit Articles form: filers draft their own. CD 030 is the LLC form and using it here is the ordinary wrong-form mistake. The notice goes to the county legal organ no later than the next business day after filing, and publication begins within ten days. Also here: eligible incorporators and the organizational action, the registered agent and registered office, the article contents that keep federal 501(c)(3) recognition available, and name reservation with certificates.
Georgia’s ordinary nonprofit corporation is governed by the Georgia Nonprofit Corporation Code in O.C.G.A. Title 14, Chapter 3. It is legally distinct from an LLC, an unincorporated association, a foreign corporation, and federal tax-exempt status.
- Deadline
- Choose the entity form before filing formation documents.
- Fee
- $0 — No separate fee for selecting the statutory form
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- One time
- Official form or portal
- Georgia eCorp; paper Articles of Incorporation with Corporation Transmittal Form CD 227.
Applies to: An organization choosing the ordinary domestic nonprofit corporate form in Georgia.
- Special-purpose entities and unincorporated nonprofit associations may be governed by other law. Federal 501(c)(3) recognition is separate.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 3 more
View official sources (4)
A domestic nonprofit corporation is created by filing Articles of Incorporation. Online filers enter the required information through Georgia eCorp. Paper filers draft articles that satisfy the statute and submit them with Corporation Transmittal Form CD 227. The LLC formation form CD 030 is not a nonprofit corporation form.
- Deadline
- Before acting as a Georgia nonprofit corporation; a permitted delayed effective date may be used.
- Fee
- $110 — Total formation filing charge ($100 statutory filing fee + $10 service charge)
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- One time
- Official form or portal
- Georgia eCorp; Corporation Transmittal Form CD 227; Filing Procedure — Corporation.
Applies to: A new domestic Georgia nonprofit corporation.
- The Secretary of State does not provide a fill-in paper Articles of Incorporation form for an ordinary corporation. CD 030 belongs to the LLC workflow.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 6 more
View official sources (7)
The $110 Secretary of State formation charge is distinct from optional expedited service and the $40 private newspaper publication payment. Current expedited charges are $120 for two-business-day service, $275 for same-business-day service when timely submitted, and $1,200 for one-hour service when available.
- Deadline
- Pay the state charge with filing; request expedite when filing; send the publication request and $40 by the statutory next-business-day deadline.
- Fee
- $110 — State filing/service charge (see GA-F002)
- $120 — Two-business-day expedite
- $275 — Same-business-day expedite (if submitted timely)
- $1200 — One-hour expedite (when available)
- $40 — Private newspaper publication payment (paid to the county legal organ, not the Secretary of State)
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- One time
- Official form or portal
- Georgia eCorp; CD 227; current filing fee schedule.
Applies to: A filer requesting expedited processing or completing the required publication.
- Private publication cost is not a Secretary of State filing fee. Newspaper add-on services beyond the statutory $40 were not established.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 4 more
View official sources (5)
One or more persons may act as incorporators. After the articles are effective, the incorporators or initial directors complete the organizational meeting or written action to appoint directors when needed, adopt bylaws, and elect officers.
- Deadline
- At formation and promptly after the articles become effective.
- Fee
- $0 — No separate state fee for incorporator or organizational action
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- One time
- Official form or portal
- Georgia eCorp or paper articles; internal organizational minutes/consent.
Applies to: A new domestic Georgia nonprofit corporation.
- An incorporator need not be a Georgia resident under the ordinary statute. Special-purpose laws can differ.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 2 more
View official sources (3)
The filing must identify a registered agent and a registered office in Georgia. The office must be a physical Georgia street address; it cannot be only a post-office box or mail drop. The corporation must keep the information current.
- Deadline
- At formation or foreign qualification and continuously thereafter; update after a change.
- Fee
- $0 — Included in formation or qualification. Separate agent/address filings use the current fee schedule, if any
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- As needed
- Official form or portal
- Georgia eCorp; CD 227; CD 236; Forms RA-1 and RA-2 where applicable.
Applies to: Every domestic nonprofit corporation and every qualified foreign nonprofit corporation.
- The agent may be an eligible individual or entity. A principal office or mailing address is not automatically the registered office.
- North Carolina registered agent required
- New Hampshire registered agent permitted, not required
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 5 more
View official sources (6)
The articles must contain the nonprofit’s name and the other information required by current law. A prospective 501(c)(3) should add appropriately limited charitable purposes and charitable-asset dissolution language because Georgia incorporation alone does not create federal recognition. Initial directors may be named but are not universally required in the articles.
- Deadline
- At formation when possible; otherwise amend before or during the federal exemption process and before inconsistent activity.
- Fee
- $0 — No separate charge when charter language is included at formation
- $30 (per filing) — Later amendment/restatement fee under the current fee schedule
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- One time
- Official form or portal
- Georgia eCorp; paper-drafted Articles of Incorporation; current amendment filing.
Applies to: A domestic nonprofit corporation, especially one intending to seek or maintain federal 501(c)(3) recognition.
- State public-benefit obligations and federal public-charity/private-foundation classifications are not interchangeable.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 4 more
View official sources (5)
No later than the next business day after filing the articles, send the required publication request and $40 payment to the official legal organ of the county where the initial registered office is located. If no qualifying legal organ exists, use a newspaper meeting the statutory paid-circulation rule.
- Deadline
- No later than the next business day after filing the Articles of Incorporation.
- Fee
- $40 — Private publication payment: $40
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- One time
- Official form or portal
- Statutory notice language in O.C.G.A. § 14-3-202.1; publication certification in CD 227/current filing workflow.
Applies to: An ordinary domestic Georgia nonprofit corporation.
- This formation publication is separate from dissolution publication. County legal-organ identification is local, but the selecting rule is statewide.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 3 more
View official sources (4)
Use notice substantially in this form: “NOTICE OF INCORPORATION — Notice is given that articles of incorporation which incorporate [corporation name] have been delivered to the Secretary of State for filing in accordance with the Georgia Nonprofit Corporation Code. The initial registered office of the corporation is located at [address] and its initial registered agent at such address is [agent].” The newspaper must publish once a week for two consecutive weeks, beginning within ten days after receiving the notice.
- Deadline
- Publication begins within ten days after the newspaper receives the notice and runs once weekly for two consecutive weeks.
- Fee
- $40 — Covered by the statutory $40 payment
- Filing agency
- County legal organ (official county newspaper)
- Frequency
- Unknown
- Official form or portal
- O.C.G.A. § 14-3-202.1 notice language; CD 227 certification.
Applies to: A domestic nonprofit corporation completing formation publication.
- The statute does not direct the filer to submit a proof-of-publication affidavit to the Secretary of State; retention is prudent.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 3 more
View official sources (4)
The current workflow requires the filer to certify that the publication request and payment were made, but it does not require routine filing of the newspaper’s affidavit with the Secretary of State. Retain private proof. Current official sources reviewed do not directly resolve every consequence or cure for late or omitted formation publication.
- Deadline
- Retain proof after publication; seek review promptly after discovering a defect.
- Fee
- $0 — No state proof-filing fee identified; corrective newspaper or professional costs may apply
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- One time
- Official form or portal
- No routine proof form; private newspaper records.
Applies to: A corporation that completed publication or missed the next-business-day request, correct legal organ, notice language, or publication schedule.
- Dissolution publication expressly has a noninvalidating rule; that rule should not be imported into formation publication without authority.
Current official Georgia authority directly resolving late or omitted ordinary nonprofit formation publication and any cure was not found. Safe wording: retain proof and obtain Secretary of State or legal confirmation before relying on a cure.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia Secretary of State, Corporations Division and 3 more
View official sources (4)
The corporate name must satisfy Georgia naming and distinguishability rules. A name reservation is optional. Certificates of existence or certified records are separate services and do not replace annual registration or tax/charity compliance.
- Deadline
- Name compliance at filing; reservation before formation when desired; certificate orders when needed.
- Fee
- $35 — Name reservation
- $20 — Certificate of existence
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Georgia eCorp; Name Reservation; Business Entity & Registration Records Order Form CD 700.
Applies to: A forming nonprofit, an entity reserving a name, or an organization needing certified status evidence.
- State name acceptance does not determine federal trademark rights or charitable-solicitation name disclosures.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 5 more
View official sources (6)
Govern the corporation and keep its records
Georgia governance changed materially in 2023, so the director minimum depends on when and how the corporation was formed: every nonprofit has a board, and a nonmember corporation formed on or after 1 July 2023 generally needs at least three directors. Georgia also asks for CEO, secretary and CFO functions rather than particular titles, and while one person may hold multiple offices, the same person may not hold two of them where the statute forbids the combination. Whether the corporation has members is defined deliberately and the voting rights preserved in the documents. Bylaws, the initial organizational meeting or written action, meeting quorum and voting, committees, records and inspection, and fiduciary duties with interested transactions complete the group.
A nonprofit corporation must have a board. A corporation without members that was incorporated on or after July 1, 2023 must have at least three directors. Other nonprofit corporations generally may have one or more directors unless articles or bylaws require more.
- Deadline
- At the organizational stage and continuously.
- Fee
- $0 — No routine state filing fee for director elections
- Filing agency
- Georgia courts (Courts)
- Frequency
- As needed
- Official form or portal
- Internal governance records; annual registration reports principal officers, not the complete board.
Applies to: Every Georgia nonprofit corporation.
- Do not convert the three-director rule into a universal rule for every older or member corporation; governing documents may require more.
- South Carolina minimum number of directors required
- Alaska minimum number of directors required
Last verified: 2026-07-22
Official sources: Georgia General Assembly / Governor of Georgia and 2 more
View official sources (3)
A director must be a natural person at least 18 years old. Georgia does not impose a general director-residency or corporate-membership requirement, although the articles or bylaws may impose qualifications.
- Deadline
- Before election or appointment and continuously while serving.
- Fee
- $0 — No state filing fee
- Frequency
- Unknown
- Official form or portal
- Internal minutes, consents, and director records.
Applies to: Directors of an ordinary Georgia nonprofit corporation.
- Special nonprofit subtypes or grant/program requirements may impose additional qualifications.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / Governor of Georgia and 1 more
View official sources (2)
Georgia permits member and nonmember structures. The articles or bylaws should clearly establish whether members exist, their classes and voting rights, admission, transfer, termination, and meeting rules.
- Deadline
- At formation/organization and before issuing or relying on membership rights.
- Fee
- $0 — No routine state filing fee unless the articles are amended
- Frequency
- As needed
- Official form or portal
- Articles of Incorporation; bylaws; membership ledger.
Applies to: Georgia nonprofit corporations with members, classes, or no members.
- Donors, volunteers, clients, and newsletter subscribers are not automatically statutory members.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / Governor of Georgia and 1 more
View official sources (2)
After incorporation, the incorporators or initial directors should complete the organizational action, adopt bylaws, appoint the initial board when necessary, and elect officers. Bylaws are ordinarily internal and are not filed routinely with the Secretary of State.
- Deadline
- Promptly after the articles become effective.
- Fee
- $0 — No state filing fee for internal bylaws or minutes
- Frequency
- One time
- Official form or portal
- Internal bylaws, minutes, and written consents.
Applies to: A newly formed Georgia nonprofit corporation.
- Charity registration and tax applications may require copies of governing documents even though the Secretary of State does not.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / Governor of Georgia and 2 more
View official sources (3)
The corporation must have a chief executive officer, secretary, and chief financial officer, although different titles may be used. An executive director is an officer unless the bylaws or board provide otherwise. One person may hold multiple offices, but the same person may not simultaneously serve as chief executive officer and secretary.
- Deadline
- Promptly after formation and continuously.
- Fee
- $0 — No state filing fee for appointments
- Frequency
- As needed
- Official form or portal
- Internal minutes/consents; annual registration reports the CEO, CFO, and secretary.
Applies to: Georgia nonprofit corporations.
- Governing documents may add officers or allocate duties, subject to the statutory restriction.
- Florida required officers required
- Delaware required officers required
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 2 more
View official sources (3)
A corporation with members must hold annual and special meetings under the code and governing documents. The time and place are generally set by the bylaws or board; failure to hold an annual meeting does not by itself dissolve the corporation or invalidate otherwise lawful action.
- Deadline
- On the schedule in the bylaws or board action; special meetings when properly called.
- Fee
- $0 — No state filing fee
- Filing agency
- Georgia courts (Courts)
- Frequency
- Annual
- Official form or portal
- No state form; internal notices and minutes.
Applies to: A Georgia nonprofit corporation with voting members.
- A nonmember corporation does not hold member meetings; written action may be available subject to statutory conditions.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / Governor of Georgia and 1 more
View official sources (2)
Board action must comply with statutory and governing-document rules for notice, quorum, voting, committees, and action without a meeting. The statutory defaults may be modified only within the code’s limits.
- Deadline
- Before and at each board or committee action.
- Fee
- $0 — No state filing fee
- Frequency
- Unknown
- Official form or portal
- Internal corporate records.
Applies to: Boards and committees of Georgia nonprofit corporations.
- Member action rules differ from board action; committees cannot exercise powers the statute reserves to the board.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / Governor of Georgia and 1 more
View official sources (2)
Georgia law permits participation through communications equipment when all participants can hear one another or when the applicable statutory conditions for remote member participation are met. The articles or bylaws may impose additional limits.
- Deadline
- At each remote meeting.
- Fee
- $0 — No state filing fee
- Frequency
- Unknown
- Official form or portal
- Internal meeting notice and minutes.
Applies to: Members, directors, or committees using telephone, video, or other remote communications.
- Electronic written consent is different from remote participation in a meeting.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / Governor of Georgia and 1 more
View official sources (2)
Maintain articles, bylaws, minutes, accounting records, membership records when applicable, and specified recent communications and financial statements. Qualifying members and directors have statutory inspection rights subject to purpose, notice, and scope requirements.
- Deadline
- Continuously; respond within the statutory period after a proper demand.
- Fee
- $0 — No state filing fee; reasonable copying costs may apply
- Filing agency
- Georgia courts (Courts)
- Frequency
- As needed
- Official form or portal
- Internal corporate record book and accounting system.
Applies to: Georgia nonprofit corporations and persons entitled to inspect records.
- Public disclosure of IRS returns and Secretary of State charity records is separate from internal inspection rights.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / Governor of Georgia and 1 more
View official sources (2)
A conflict transaction is not automatically void if material facts are disclosed and authorized by qualified directors or members, or if it is fair to the corporation. The decision and recusal process should be documented.
- Deadline
- Before approval or performance of the transaction when practicable.
- Fee
- $0 — No routine state filing fee
- Filing agency
- Georgia Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- Internal conflict disclosure and approval records.
Applies to: Directors, officers, and related persons involved in a conflicting-interest transaction.
- Federal excess-benefit rules and grant/contract restrictions are separate and may be stricter.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / Governor of Georgia and 2 more
View official sources (3)
Georgia’s nonprofit code authorizes or requires indemnification in specified circumstances and permits advancement and insurance. Separate volunteer protections may limit liability when statutory conditions are met, but do not eliminate liability for willful, wanton, criminal, or other excluded conduct.
- Deadline
- At policy adoption, before advancement, and when a claim arises.
- Fee
- $0 — No state filing fee; insurance and legal costs vary
- Filing agency
- Georgia courts (Courts)
- Frequency
- Event triggered
- Official form or portal
- Articles/bylaws, indemnification agreement, board resolutions, insurance policy.
Applies to: Directors, officers, employees, agents, and volunteers facing claims or expenses.
- Applicability to a particular volunteer, compensated person, licensed professional, vehicle activity, or federal claim is fact-specific.
Current official authority does not support a single universal volunteer-immunity rule for every Georgia nonprofit activity. Safe wording: protections are conditional and should be matched to the person, conduct, insurance, and governing statute.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia General Assembly / Governor of Georgia and 1 more
View official sources (2)
File the Annual Registration and record corporate changes
Annual Registration has two stages and the first one catches people out. The initial filing is generally due within ninety days of incorporation, and a corporation formed late in the year falls under a special rule that moves its first registration into the following 1 January to 1 April window. After that the window is annual. Three current fee conflicts are preserved here rather than reconciled, because the published schedule and the filing workflows disagree on the ordinary nonprofit amounts, and this page shows the disagreement instead of picking a number. Charter amendments, corrections and the other maintenance filings sit here too.
The initial Annual Registration reports the corporation’s principal office and three principal officers. It must be filed within 90 days after incorporation unless the special October 2–December 31 rule applies.
- Deadline
- Within 90 days after incorporation, subject to the year-end exception.
- Fee
- $40 — Total initial Annual Registration charge ($30 filing fee + $10 service charge, per the fee schedule)
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Unknown
- Official form or portal
- Annual Registration Form Portal; One Click Annual Registration when no changes are needed.
Applies to: A newly incorporated domestic Georgia nonprofit corporation.
- This corporate filing is separate from charity registration, federal Form 990, Georgia income-tax filings, and local licenses.
- North Carolina initial report not yet confirmed
- Tennessee initial report recommended, not required
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 4 more
View official sources (5)
A corporation formed during this period may file its initial Annual Registration between January 1 and April 1 of the next calendar year rather than within the ordinary 90-day period, under the current statutory rule.
- Deadline
- January 1 through April 1 of the calendar year following formation.
- Fee
- $0 — Same nonprofit Annual Registration charge as the applicable filing year
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Unknown
- Official form or portal
- Annual Registration Form Portal.
Applies to: A domestic nonprofit corporation incorporated from October 2 through December 31.
- The exception does not convert the annual registration into charity renewal or a federal filing.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 2 more
View official sources (3)
File a corporate Annual Registration each year between January 1 and April 1 and report the three principal officers. Georgia permits advance filing for up to three calendar years. The current official fee schedule shows a nonprofit total of $40, while an active domestic-entity guide states $50; the portal amount controls the transaction until the Secretary of State reconciles the public sources. A late Annual Registration carries a $25 penalty under the current fee schedule.
- Deadline
- January 1 through April 1 each year; advance filing available for up to three years.
- Fee
- $40 — Published fee-schedule total for ordinary nonprofit Annual Registration
- $50 — Active domestic-entity guide total (conflicts with the $40 fee-schedule amount)
- $25 (per filing) — Late Annual Registration penalty (published fee schedule)
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Annual
- Official form or portal
- One Click Annual Registration; Annual Registration Form Portal.
Applies to: An active domestic or qualified foreign nonprofit corporation after its initial registration.
- Do not merge this corporate Annual Registration with the 24-month charity registration, Form 990, or tax filings.
The Secretary of State’s active guide and current fee schedule state different totals. Safe wording: file January 1–April 1, account for the published $25 late penalty if delinquent, and verify the displayed eCorp transaction fee; preserve $40 as the fee-schedule amount and flag the active-page conflict.
- Florida annual or biennial report required
- Virginia annual or biennial report required
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia Secretary of State, Corporations Division and 6 more
View official sources (7)
Use Georgia eCorp to file an amended Annual Registration after a reportable change. Current official sources conflict between a $20 charge displayed by the live eCorp annual-registration interface and a $30 total in the published fee schedule and Annual Registration guide, so confirm the transaction amount before submission.
- Deadline
- Event-triggered after a reportable change when the public record should be updated before the next Annual Registration.
- Fee
- $30 — Published fee schedule / Annual Registration guide total ($20 filing fee + $10 service charge)
- $20 — Live Georgia eCorp displayed charge (conflicts with the $30 published total)
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Georgia eCorp Annual Registration Form Portal / amended Annual Registration workflow.
Applies to: A domestic or foreign nonprofit whose principal office, principal-officer, registered-agent, or registered-office information requires an update after the applicable Annual Registration has already been filed.
- An amended Annual Registration does not replace every separate registered-agent resignation, charter amendment, merger, conversion, foreign-authority, or dissolution filing. Officer changes need not necessarily be filed before the next Annual Registration, but the amended workflow is available when a current public update is needed.
Current official sources conflict on the transaction amount. Safe wording: use Georgia eCorp after a reportable change and confirm the live charge because current official sources show $20 and $30.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia Secretary of State, Corporations Division and 4 more
View official sources (5)
A domestic nonprofit generally has 60 days from the administrative-dissolution notice to correct the stated grounds. If dissolution occurs, the domestic corporation may apply for reinstatement within five years by curing delinquent filings and satisfying current name and registered-agent requirements. Current official sources conflict on whether the online reinstatement charge is $250 or $260, so confirm the live eCorp amount. A revoked foreign corporation must requalify rather than use domestic reinstatement.
- Deadline
- Correct the grounds within 60 days after the administrative-dissolution notice; a domestic corporation must apply for reinstatement within five years after the effective date of administrative dissolution.
- Fee
- $250 — Online domestic reinstatement charge (Business Division FAQ, administrative-dissolution section)
- $260 — Mail or hand-delivery domestic reinstatement charge (Business Division FAQ)
- $260 — Domestic reinstatement total per the published fee schedule and a separate generic FAQ entry (conflicts with the $250 online FAQ figure)
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Georgia eCorp; Print Reinstatement Form; Business Division FAQ; current foreign Certificate of Authority process.
Applies to: A domestic Georgia nonprofit corporation that receives an administrative-dissolution notice or has been administratively dissolved; the foreign-entity distinction applies to a foreign nonprofit whose Certificate of Authority has been revoked.
- Corporate reinstatement does not automatically restore charity registration, tax, payroll, unemployment, workers’ compensation, liquor, gaming, professional, or local accounts. Domestic reinstatement and foreign requalification are separate procedures.
Review is limited to the current domestic reinstatement transaction amount and related method-specific fee presentation. Safe wording: domestic nonprofits generally have 60 days to cure and five years to seek reinstatement; confirm whether the live online transaction is $250 or $260, and do not use domestic reinstatement for a revoked foreign corporation.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia Secretary of State, Corporations Division and 4 more
View official sources (5)
A name change, substantive charter amendment/restatement, agent resignation or office-address change, certified copy, and certificate of existence are separate filings or services. Annual Registration does not replace every event-specific filing.
- Deadline
- Before or promptly after the applicable change; certificates on request.
- Fee
- $30 — Amendment/restatement total (generally)
- $20 — Certificate of existence
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- CD 110, RA-1, RA-2, CD 700, and current amendment/restatement workflow.
Applies to: A nonprofit changing its public charter or registered-agent information, or needing official records.
- Fundamental transactions, mergers, conversions, and dissolution have separate approval and filing rules.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 5 more
View official sources (6)
Foreign nonprofit authority in Georgia
For nonprofits incorporated elsewhere, and separate from charity registration: qualifying to conduct affairs is not registering to solicit, and neither one performs the other. CD 236 currently costs $235 and requires home-jurisdiction evidence not more than ninety days old. A qualified foreign corporation then files its own Annual Registration between 1 January and 1 April each year after authority, requalifies at $235 after a revocation, and withdraws for $10 once Georgia matters are addressed.
Register through Georgia eCorp or file Form CD 236, appoint a Georgia registered agent, provide the principal office and three principal officers, and submit required home-jurisdiction evidence. This corporate authority is separate from charitable-solicitation registration.
- Deadline
- Before conducting affairs in Georgia, subject to statutory excluded activities.
- Fee
- $235 — Total foreign qualification charge ($225 filing fee + $10 service charge)
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Annual
- Official form or portal
- Georgia eCorp; Form CD 236.
Applies to: A nonprofit corporation formed outside Georgia that will conduct affairs in Georgia and does not fall within a statutory exclusion.
- Charity registration may be required even when a foreign corporate exclusion applies, and vice versa.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 5 more
View official sources (6)
Submit an original certificate of existence or good standing from the home jurisdiction that is not more than 90 days old. A copy of the home-state articles does not substitute for the certificate under the current form instructions.
- Deadline
- The certificate must be no more than 90 days old when submitted.
- Fee
- $0 — Home-jurisdiction certificate cost is charged by the issuing jurisdiction; Georgia qualification charge is separate
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- One time
- Official form or portal
- Form CD 236; home-jurisdiction certificate.
Applies to: A foreign nonprofit corporation filing paper Form CD 236 or otherwise asked for home-jurisdiction evidence.
- Foreign-country documents can require authentication or translation under current Secretary of State instructions.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 2 more
View official sources (3)
Georgia law lists activities that do not by themselves constitute conducting affairs, but current official sources do not supply a universal rule for passive internet activity, isolated fundraising, remote employees, or every modern operating model. Corporate qualification must be analyzed separately from charity registration.
- Deadline
- Before beginning sustained Georgia operations or relying on an exclusion.
- Fee
- $235 — No classification fee; $235 qualification charge applies if authority is required
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Unknown
- Official form or portal
- Form CD 236 if qualification is required.
Applies to: A foreign nonprofit with Georgia fundraising, staff, property, contracts, meetings, bank accounts, grants, or programs.
- Maintaining litigation, bank accounts, internal meetings, and isolated transactions may be excluded, but combinations of activity require analysis.
Current official guidance does not provide a complete bright-line test for online fundraising, remote personnel, and mixed operational facts. Safe wording: analyze the actual Georgia activities before relying on an exclusion.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia General Assembly / Governor of Georgia and 3 more
View official sources (4)
After qualification, file the same corporate Annual Registration between January 1 and April 1, report the three principal officers, and maintain the Georgia agent. Failure can lead to revocation of the Certificate of Authority.
- Deadline
- January 1 through April 1 each year after the initial certificate of authority.
- Fee
- $0 — Nonprofit Annual Registration charge follows GA-F024 and its current official-source conflict
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Annual
- Official form or portal
- One Click Annual Registration or Annual Registration Form Portal.
Applies to: A qualified foreign nonprofit corporation.
- Foreign Annual Registration is separate from charity renewal and tax filings.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 5 more
View official sources (6)
Current Secretary of State guidance directs a revoked foreign entity to requalify by submitting a new Certificate of Authority application and fee. Cure charity, tax, employment, and local accounts separately.
- Deadline
- After revocation and before resuming conduct of affairs.
- Fee
- $235 — Current foreign qualification total: $235, plus outstanding annual-registration charges as required
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Georgia eCorp; Form CD 236.
Applies to: A foreign nonprofit whose Georgia Certificate of Authority has been revoked.
- Do not describe the foreign process as identical to domestic administrative-dissolution reinstatement.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 2 more
View official sources (3)
File the current withdrawal application, revoke the agent’s authority, provide service-of-process information, and separately close charity, tax, employment, gaming, alcohol, and local accounts.
- Deadline
- When ending Georgia authority, after addressing liabilities and required final filings.
- Fee
- $10 — Current fee schedule: no fee for online foreign withdrawal; $10 for paper filing
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- One time
- Official form or portal
- Georgia eCorp; current foreign withdrawal filing.
Applies to: A qualified foreign nonprofit corporation that will cease conducting affairs in Georgia.
- Withdrawal does not eliminate pre-withdrawal liabilities or final charity/tax reports.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 3 more
View official sources (4)
Register to solicit, on Georgia’s 24-month cycle
Georgia charity registration is not annual, which is the single most useful thing to know about it. A covered charity registers before soliciting or accepting contributions, pays $35, and the registration stays valid for twenty-four months rather than to the end of a calendar or fiscal year. Renewal is filed during the ninety-day window before expiry, and an expired registration means covered solicitation stops rather than continuing while paperwork catches up. The financial thresholds keep their operators: not more than $500,000 permits internally prepared statements at renewal, and above that the requirement steps up.
Obtain Secretary of State charity registration before soliciting or accepting contributions in Georgia. The corporate status of a domestic or foreign entity must be active first. Initial or reinstatement registration uses Form C-100 or the corresponding current application, includes consent to service, and may be submitted through GASeamlessGov or by mail under the active guide.
- Deadline
- Before solicitation or acceptance of covered contributions.
- Fee
- $35 — Initial registration $35; reinstatement $35 (amount 1)
- $35 — Initial registration $35; reinstatement $35 (amount 2)
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Unknown
- Official form or portal
- GASeamlessGov; Form C-100.
Applies to: A domestic or foreign charitable organization subject to the Georgia Charitable Solicitations Act and not exempt.
- Corporate Certificate of Authority and charity registration are separate. Statutory exemptions must be evaluated before relying on nonregistration.
- South Carolina charitable solicitation registration required
- Idaho charitable solicitation registration required in some cases
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Securities and Charities Division and 5 more
View official sources (6)
Current Secretary of State guidance states: initial $35, renewal $20, reinstatement $35, and no fee for amendment or withdrawal. Applications should be submitted online through GASeamlessGov, but the active guide also expressly permits filing by mail; online filing is encouraged for faster processing.
- Deadline
- With the applicable registration transaction.
- Fee
- $0 — As stated; payment-processor charges, if displayed, are separate and were not generalized
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Unknown
- Official form or portal
- How to Guide: Charities; Form C-100 or transaction-specific filing.
Applies to: A covered charity filing an initial registration, renewal, reinstatement, amendment, or withdrawal.
- Older PDFs remain useful but current fields, address, and transaction instructions must be checked against the active guide.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Securities and Charities Division and 3 more
View official sources (4)
Georgia law contains exemptions for specified religious organizations, certain educational institutions, qualifying membership organizations, and small charities, among others. Each exemption has its own conditions. The small-organization exemption is not a general 501(c)(3) exemption and generally depends on contribution levels and use of paid solicitors.
- Deadline
- Before soliciting without registration and whenever facts change.
- Fee
- $0 — No general exemption-application fee identified, but the portal may require a claim or documentation
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Unknown
- Official form or portal
- Current charity portal; official exemptions information release.
Applies to: An organization claiming exemption from Georgia charity registration.
- The official exemptions PDF is old; current code and portal control. Educational, religious, member-only, named-beneficiary, and small-organization provisions must not be merged.
A current consolidated official exemption guide was not found, and the 2016 release may not reflect every amendment. Safe wording: claim an exemption only after checking current O.C.G.A. § 43-17-9 and the live portal.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia General Assembly / LexisNexis and 4 more
View official sources (5)
Georgia requires registration before covered solicitation, but current official materials reviewed do not provide a complete bright-line rule for a passive donation page, nationally accessible website, targeted Georgia advertising, crowdfunding, platform campaigns, or isolated Georgia gifts.
- Deadline
- Before targeted Georgia solicitation; otherwise obtain classification review before launching online fundraising.
- Fee
- $0 — No separate internet fee; ordinary registration fees apply if covered
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Unknown
- Official form or portal
- Current charity portal and Charitable Solicitations Act.
Applies to: A charity using websites, social media, crowdfunding, peer-to-peer pages, or fundraising platforms accessible in Georgia.
- Foreign corporate authority is separate from charitable-solicitation nexus. Platform registration does not necessarily replace the charity’s own duty.
Current official Georgia guidance does not comprehensively resolve passive, targeted, crowdfunding, platform, and social-media scenarios. Safe wording: assess targeting and Georgia contacts before fundraising.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia Secretary of State, Securities and Charities Division and 3 more
View official sources (4)
Report material changes to registration information within 30 days using the online amendment workflow. File withdrawal or termination when the organization stops covered solicitation, and complete any required final financial disclosures.
- Deadline
- Within 30 days after a material change; withdrawal when ending covered activity.
- Fee
- $0 — Amendment and withdrawal: no fee under current guidance
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Event triggered
- Official form or portal
- Current charities online filing.
Applies to: A registered charitable organization with changed registration information or ending Georgia solicitation.
- Corporate dissolution or foreign withdrawal does not automatically close charity registration.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Securities and Charities Division and 3 more
View official sources (4)
Georgia charity registration is valid for 24 months from approval. Renewal may be filed during the 90 days before expiration, and the agency generally sends notice about 45 days before expiration. File by the expiration date; do not describe this as an annual charity registration.
- Deadline
- During the 90-day window before the registration expiration date and no later than expiration.
- Fee
- $20 — Renewal fee: $20
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Every two years
- Official form or portal
- Current charities online filing; renewal notice for substantive attachments.
Applies to: A registered charity that will continue soliciting in Georgia.
- The corporate Annual Registration remains annual January 1–April 1; federal Form 990 follows a separate fiscal-year formula.
- Alabama charity registration renewal required
- Missouri charity registration renewal required in some cases
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Securities and Charities Division and 3 more
View official sources (4)
Submit the required fiscal-period financial statements and the applicable federal Form 990, 990-EZ, or 990-PF. A charity filing federal Form 990-N uses Georgia Form C-200 and supporting financial information. The federal return does not substitute for the separate Georgia financial statements.
- Deadline
- With the initial, renewal, or reinstatement filing for the periods requested by the current workflow.
- Fee
- $0 — Included in the applicable registration fee; private preparation/CPA cost is separate
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Unknown
- Official form or portal
- Form C-200; applicable IRS Form 990 series return; GASeamlessGov or mail filing.
Applies to: A charity filing initial registration, renewal, or reinstatement and subject to financial-document requirements.
- New organizations and organizations without a completed fiscal year follow the current application’s alternative instructions. Public disclosure and confidential schedules must be handled under applicable law.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Securities and Charities Division and 4 more
View official sources (5)
For annual gross revenue of not more than $500,000, internally prepared financial statements are accepted under the renewal instructions. For more than $500,000 but not more than $1,000,000, financial statements must be reviewed by an independent CPA. For more than $1,000,000, financial statements must be certified or audited by an independent CPA. Investment income is excluded from the revenue measure under the rules.
- Deadline
- With the applicable registration or renewal filing for each required fiscal period.
- Fee
- $0 — No state CPA fee; private professional cost varies
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Unknown
- Official form or portal
- Current online charity filing; renewal notice; financial-statement rules.
Applies to: A charitable organization filing financial statements with the Secretary of State.
- Government grants, contracts, federal awards, and regulated programs can impose additional audit requirements.
- Tennessee audit and financial statements required in some cases
- Connecticut audit and financial statements required in some cases
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Securities and Charities Division and 2 more
View official sources (3)
The active guide’s initial-registration section and the older initial checklist assign internally prepared statements to revenue “less than $500,000,” while assigning CPA review to revenue “more than $500,000” through $1,000,000; they leave exactly $500,000 unassigned. The active renewal section and renewal notice assign $500,000 and below to internally prepared statements. The live application or agency confirmation should control the initial/reinstatement boundary.
- Deadline
- Before submitting an initial or reinstatement filing at exactly $500,000.
- Fee
- $0 — Private CPA cost may differ materially; state registration fee is separate
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Unknown
- Official form or portal
- Active charity guide; initial checklist; renewal notice; current application.
Applies to: A charity with exactly $500,000 in annual gross revenue filing an initial or reinstatement registration.
- Do not silently rewrite the initial operator to “not more than” or “at least.”
Official initial and renewal instructions conflict at exactly $500,000. Safe wording: renewal materials treat $500,000 as internally prepared, but an initial or reinstatement filer at that exact amount should confirm the current application or Secretary of State requirement.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia Secretary of State, Securities and Charities Division and 3 more
View official sources (4)
File by expiration. Current rules indicate that a registration expired more than 30 days may require the initial/reinstatement process and fee rather than ordinary renewal. The public can search registration status. Reinstatement does not erase earlier unregistered solicitation.
- Deadline
- By expiration; if expired, cease covered solicitation until the required renewal/reinstatement is approved.
- Fee
- $20 (every two years) — Charity registration renewal fee
- $35 — Charity registration reinstatement fee (after expiration)
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Every two years
- Official form or portal
- How to Guide: Charities; Georgia Secretary of State Verification Search.
Applies to: A charity whose registration is near expiration, expired, deficient, or being searched by the public.
- Courtesy notices do not replace the legal expiration date. Public disclosure may exclude information protected by law.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Securities and Charities Division and 3 more
View official sources (4)
Paid solicitors, agents, and co-venturers
Georgia keeps four roles separate and they carry different duties: paid solicitors, solicitor agents, the charity's own employees and volunteers, and commercial co-venturers. A paid solicitor registers before activity and renews for the next calendar year; an agent registers at $50 and renews before 31 December; the contract and the S-200 notice come before the campaign rather than with the first report.
Register before acting. Paid-solicitor registration expires December 31. Current fees are $250 initial, $100 renewal, and $250 reinstatement. A solicitor with custody of contributions must maintain a $10,000 surety bond and submit required financial information.
- Deadline
- Before activity; renew for the next calendar year before expiration.
- Fee
- $250 (one time) — Initial paid-solicitor registration fee
- $100 (annual) — Paid-solicitor renewal fee
- $250 — Paid-solicitor reinstatement fee
- $15 (per filing) — Paid-solicitor amendment fee
- $0 — Paid-solicitor withdrawal (no fee)
- $10000 — Required bond amount when the paid solicitor has custody of contributions
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Annual
- Official form or portal
- How to Guide: Paid Solicitor; Form S-100.
Applies to: A person or entity meeting Georgia’s paid-solicitor definition and not within the charity-employee or volunteer exclusion.
- A charity employee, bona fide volunteer, solicitor agent, and commercial co-venturer are distinct roles and must not be merged.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State and 3 more
View official sources (4)
File the solicitor-agent application before activity. Registration expires December 31. Current fees are $50 for initial, renewal, or reinstatement, $15 for amendment, and no fee for withdrawal. The application requires affidavit/identification information and GBI consent when the background questions trigger it.
- Deadline
- Before activity; renew before December 31 expiration; amend after reportable changes.
- Fee
- $50 — Solicitor-agent initial, renewal, and reinstatement fee
- $15 (per filing) — Solicitor-agent amendment fee
- $0 — Solicitor-agent withdrawal (no fee)
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Annual
- Official form or portal
- How to Guide: Solicitor Agent; current solicitor-agent application.
Applies to: An individual acting as a solicitor agent for a paid solicitor.
- Do not treat the paid solicitor’s registration as automatically registering every individual agent.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Securities and Charities Division and 2 more
View official sources (3)
The solicitor and charity must have a written contract and file the campaign notice before solicitation. The current campaign filing carries a $15 fee. File a closing accounting within 90 days after the campaign ends and an annual accounting for a campaign lasting more than one year.
- Deadline
- Contract and S-200 notice before campaign; S-300/final accounting within 90 days after campaign end; annual report for campaigns over one year.
- Fee
- $15 — Campaign notice $15; late or amendment charges follow current law and guidance
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Annual
- Official form or portal
- Forms/workflows corresponding to S-200 and S-300.
Applies to: A registered paid solicitor and charity entering a solicitation campaign.
- Charity registration and paid-solicitor registration must both be active when required.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State and 2 more
View official sources (3)
When a paid solicitor receives contributions, deposit them within three business days into an insured account controlled by the charity as required by current instructions. Maintain campaign and solicitation records for at least three years and provide required accountings.
- Deadline
- Deposit within three business days after receipt; retain records for three years; account on the campaign schedule.
- Fee
- $0 — No separate state fee for deposits/record retention; bank and audit costs vary
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Unknown
- Official form or portal
- Paid-solicitor contract, bank records, S-300/closing report.
Applies to: A paid solicitor or other regulated fundraiser receiving or controlling contributions.
- A fundraising platform’s custody terms do not automatically satisfy Georgia’s solicitor rules.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State and 2 more
View official sources (3)
Georgia law treats a commercial co-venturer separately from a paid solicitor and requires a written agreement with the charity. Advertising must accurately disclose the charitable benefit. Current public sources reviewed do not fully expose a standalone portal, fee, pre-campaign filing, or every required advertising formula.
- Deadline
- Execute the written agreement before the promotion; confirm any filing and disclosure before advertising begins.
- Fee
- $0 — No universal current commercial-co-venture filing fee confirmed
- Filing agency
- Georgia Secretary of State, Securities and Charities Division (Charities Division)
- Frequency
- Unknown
- Official form or portal
- Commercial co-venture agreement; current charity/fundraiser portal if directed.
Applies to: A business conducting a sales promotion or commercial co-venture that represents a purchase or commercial transaction will benefit a charity.
- Sponsorship, direct corporate donation, commercial co-venture, and paid solicitation are not automatically the same.
Current official materials do not clearly identify all commercial co-venture filing, fee, advertising, and reporting mechanics. Safe wording: use a written agreement and confirm the current Secretary of State workflow before promotion.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia General Assembly / LexisNexis and 2 more
View official sources (3)
State income tax, sales tax, and licensing
Georgia does not give nonprofits a blanket sales and use tax exemption, and this group states that plainly because the assumption to the contrary is the expensive one: a nonprofit generally pays tax on its purchases and collects tax on its taxable sales unless a narrow exemption applies to the specific transaction. On income tax, current guidance means a separate Georgia exemption letter is not sought, so the absence of a filing here is the correct outcome rather than an omission. Business and activity licensing, food service, child care and youth programmes, and healthcare or professional services each carry their own approvals, and Georgia publishes no single universal licence.
Georgia Department of Revenue no longer accepts Form 3605 or issues separate Georgia exemption letters for years after 2007. Federal exemption status generally drives exempt-organization income-tax treatment, subject to filing and unrelated-business-income rules.
- Deadline
- No current exemption-letter application deadline; retain federal determination and file required returns/copies.
- Fee
- $0 — No application fee because the former exemption-letter process is discontinued
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Unknown
- Official form or portal
- Georgia Tax Center; Tax-Exempt Organizations Income Tax FAQ.
Applies to: A federally exempt organization considering Georgia corporate income-tax exemption.
- Sales/use tax, property tax, local occupation tax, payroll, and charitable registration remain separate.
- North Carolina state income tax exemption required in some cases
- Kentucky state income tax exemption required
Last verified: 2026-07-22
Official sources: Georgia Department of Revenue and 2 more
View official sources (3)
Mail DOR a copy of the applicable federal Form 990, 990-EZ, or 990-PF; Georgia has no equivalent informational-return form. An organization filing Form 990-N mails the IRS receipt with a brief statement explaining why there is no paper return.
- Deadline
- On the applicable federal return schedule; the DOR FAQ ties the Georgia submission to the federal filing rather than creating a separate state informational-return form.
- Fee
- $0 — No separate state filing fee stated; penalties can apply to omitted required filings
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Annual
- Official form or portal
- Applicable IRS Form 990 series; 990-N receipt and statement.
Applies to: A federally exempt organization subject to Georgia exempt-organization filing instructions.
- Charity renewal separately requires attachments and financial statements; filing with DOR does not satisfy the Secretary of State.
Last verified: 2026-07-22
Official source: Georgia Department of Revenue — Tax-Exempt Organizations — Income Tax FAQ
View official source
Georgia does not use one statewide general business license that replaces local occupational tax certificates and regulatory permits. Local governments may require nonprofit businesses to register, obtain an occupational tax certificate, pay a local fee or qualify for a local exemption, and file a final return or closure request.
- Deadline
- Before local operation and on the locality’s annual renewal schedule; close when activity ends.
- Fee
- $0 — Varies locally; nonprofit status may affect but does not automatically eliminate charges
- Filing agency
- Municipality or county occupational-tax office
- Frequency
- Annual
- Official form or portal
- ATLCORE/Atlanta business licensing; equivalent local portal.
Applies to: A nonprofit operating within a Georgia county or municipality, including Atlanta.
- Do not generalize Atlanta’s dates, forms, or fees statewide. State corporate registration does not issue a local license.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State and 2 more
View official sources (3)
Georgia does not provide one blanket sales/use-tax exemption merely because an organization is nonprofit or federally recognized under §501(c)(3). Unless a specific statutory exemption applies, the nonprofit pays tax on purchases and collects/remits tax on taxable retail sales.
- Deadline
- At each purchase and before taxable sales.
- Fee
- $0 — No universal exemption application fee because no blanket exemption exists
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Unknown
- Official form or portal
- Georgia Tax Center; Form ST-5 only for qualifying statutory exemptions.
Applies to: A nonprofit or federally recognized 501(c)(3) making purchases or sales in Georgia.
- Income-tax exemption, property-tax exemption, and sales/use-tax treatment are separate.
Last verified: 2026-07-22
Official sources: Georgia Department of Revenue and 3 more
View official sources (4)
Register for sales/use tax through Georgia Tax Center before taxable sales, collect tax at the applicable state and local rate, file assigned returns, and close the account when taxable activity ends.
- Deadline
- Before taxable sales; returns on the assigned schedule.
- Fee
- $0 — No universal registration fee stated; tax, penalties, and interest apply
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Unknown
- Official form or portal
- Georgia Tax Center; Sales and Use Tax Registration FAQ.
Applies to: A nonprofit making taxable retail sales of tangible personal property, accommodations, admissions, meals, or taxable services.
- A one-time fundraiser is not automatically exempt. Specific exemptions must be matched to the transaction.
- South Carolina sales tax when you sell required in some cases
- South Dakota sales tax when you sell required in some cases
Last verified: 2026-07-22
Official sources: Georgia Department of Revenue and 4 more
View official sources (5)
Sales of donated goods, auction items, meals, event admissions, and other fundraising items may be taxable unless a specific statutory exemption applies. Donation of an item does not by itself exempt the later retail sale. Admission and amusement charges can be taxable.
- Deadline
- Before pricing, selling tickets/items, or contracting with vendors.
- Fee
- $0 — Tax depends on the transaction and locality; no universal nonprofit fundraiser exemption fee
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Georgia Tax Center; Form ST-5 when a specific exemption applies.
Applies to: A nonprofit conducting fundraising sales or events.
- Raffles, true donations without consideration, and alcohol auctions are separate systems. Donor deductibility is federal and separate.
Last verified: 2026-07-22
Official sources: Georgia Department of Revenue and 3 more
View official sources (4)
Complete Form ST-5 with the precise statutory exemption and provide it to the seller. The seller retains the certificate. Federal 501(c)(3) status alone is not a valid reason on the form.
- Deadline
- At or before the exempt transaction, subject to any statutory cure rules.
- Fee
- $0 — No separate state fee for Form ST-5
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Unknown
- Official form or portal
- Form ST-5.
Applies to: A purchaser or seller relying on a Georgia sales/use-tax exemption that permits certificate use.
- Certain exemptions require a DOR Letter of Authorization in addition to or instead of a generic certificate.
- Tennessee sales tax when you buy required
- Iowa sales tax when you buy required
Last verified: 2026-07-22
Official sources: Georgia Department of Revenue and 2 more
View official sources (3)
Apply through Georgia Tax Center for a Letter of Authorization and use it only for the qualifying category and purchases. Current authorizations run July 1 through June 30. The process is not a general nonprofit exemption.
- Deadline
- Apply before exempt purchases and renew for each July 1–June 30 authorization period.
- Fee
- $0 — No application fee stated in current guidance
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Annual
- Official form or portal
- Georgia Tax Center Letter of Authorization workflow.
Applies to: A qualified food bank, job-training organization, nonprofit volunteer health clinic, or nonprofit health center seeking the specific statutory purchase exemption.
- Each category has statutory conditions. Do not extend the authorization to unrelated programs, contractors, or sales.
Last verified: 2026-07-22
Official sources: Georgia Department of Revenue and 2 more
View official sources (3)
Contractors are generally treated as consumers of construction materials unless a specific statute provides otherwise. Lodging and hotel/motel taxes have separate state and local rules. Specialized nonprofit exemptions cannot be generalized from one category to all organizations.
- Deadline
- Before signing construction contracts, reserving lodging, or claiming a specialized exemption.
- Fee
- $0 — Tax and local lodging charges vary; no universal exemption fee
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Unknown
- Official form or portal
- Georgia Tax Center; Form ST-5; category-specific authorization.
Applies to: A nonprofit constructing or improving property, buying through contractors, purchasing lodging, or invoking a specialized exemption.
- A property-tax exemption does not exempt construction purchases; a federal determination letter does not eliminate hotel taxes.
Current official guidance does not resolve every contractor, owner-purchase, lodging, and special-exemption fact pattern. Safe wording: review the precise statute and transaction before claiming exemption.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia Department of Revenue and 4 more
View official sources (5)
Secretary of State formation does not authorize food service, child care, healthcare, professional services, construction, occupancy, fire, zoning, or special events. Check state licensing agencies and the city/county where the activity occurs.
- Deadline
- Before regulated activity or occupancy; renew on the agency/local schedule.
- Fee
- $0 — Varies by license and locality; no universal statewide business-license fee
- Filing agency
- Municipality or county occupational-tax office
- Frequency
- Event triggered
- Official form or portal
- Activity-specific and local portals.
Applies to: A nonprofit conducting regulated activities or operating from physical premises.
- A nonprofit exemption from one tax does not exempt it from health, safety, zoning, or professional regulation.
- Florida local business license required in some cases
- Tennessee local business license recommended, not required
Last verified: 2026-07-22
Official sources: Georgia Secretary of State and 5 more
View official sources (6)
Permanent food service generally requires county environmental-health review and permitting. A temporary food service establishment uses the temporary application, is ordinarily limited to the authorized event period, and current state materials call for advance submission, commonly 30 days before the event.
- Deadline
- Before operation; temporary application commonly 30 days before event.
- Fee
- $0 — Varies by county and operation
- Filing agency
- Georgia Department of Public Health (DPH)
- Frequency
- Event triggered
- Official form or portal
- Temporary Food Service Establishment Application; county food-service permit.
Applies to: A nonprofit preparing, serving, or selling food to the public, including temporary events.
- Food distribution without preparation, cottage food, licensed caterers, and donated food have different rules.
Last verified: 2026-07-22
Official sources: Georgia Department of Public Health and 1 more
View official sources (2)
Apply for the appropriate Department of Early Care and Learning license unless the program fits a specific exemption. Licensing includes facility, staffing, background-check, health/safety, training, and inspection requirements. An exemption does not automatically eliminate zoning, fire, building, or mandated-reporting duties.
- Deadline
- Before accepting children or operating the regulated program.
- Fee
- $0 — Application, fingerprint, inspection, and local fees vary
- Filing agency
- Georgia Department of Early Care and Learning (DECAL)
- Frequency
- Annual
- Official form or portal
- DECAL child care licensing portal and applicable exemption application.
Applies to: A nonprofit supervising children, operating a preschool, after-school program, camp, child care learning center, or related youth service.
- Youth programs, schools, camps, religious programs, and short-duration care have different definitions and exemptions.
Last verified: 2026-07-22
Official sources: Georgia Department of Early Care and Learning and 2 more
View official sources (3)
Nonprofit status does not replace facility licensing, individual professional licensing, controlled-substance, billing, background-check, or local occupancy requirements. Determine the exact service model before operation.
- Deadline
- Before providing regulated services or representing licensure.
- Fee
- $0 — Varies by facility and profession
- Filing agency
- Georgia Department of Community Health (DCH)
- Frequency
- Event triggered
- Official form or portal
- Applicable Chapter 111-8 facility application and professional-board portal.
Applies to: A nonprofit operating healthcare, behavioral-health, residential, substance-use, clinic, professional, or similar regulated services.
- Education, peer support, coaching, and clinical services must not be mislabeled to evade regulation.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State and 1 more
View official sources (2)
Property-tax exemption, decided by the county
The county board of tax assessors determines exemption, and federal recognition alone is not sufficient: what matters is ownership and the actual use of the parcel. The application or return goes in under the county's own process and deadline, with statewide guidance rather than a single statewide date, so the county is the authority to ask.
Federal 501(c)(3) status alone does not exempt property. The property must fit a Georgia constitutional/statutory exemption, including qualifying charitable, religious, or educational ownership and use. The county board of tax assessors determines the exemption.
- Deadline
- File under the county’s application/return period, commonly January 1 through April 1 unless local law provides otherwise.
- Fee
- $0 — No universal statewide fee confirmed; local procedural fees, if any, vary
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Unknown
- Official form or portal
- County property-tax exemption application; DOR forms index.
Applies to: A nonprofit owning Georgia real property and claiming a statutory ad valorem tax exemption.
- Charitable use, religious use, educational use, and conservation/public-purpose exemptions have distinct elements.
- Florida property tax exemption required in some cases
- West Virginia property tax exemption required in some cases
Last verified: 2026-07-22
Official sources: Georgia General Assembly / LexisNexis and 3 more
View official sources (4)
The county board of tax assessors evaluates value and exemption; the county tax commissioner generally bills and collects. Forms, supporting documents, local return requirements, and filing logistics vary by county.
- Deadline
- Use the county’s deadline; statewide guidance commonly identifies January 1–April 1, subject to local law.
- Fee
- $0 — Varies locally; no universal state application fee confirmed
- Filing agency
- County board of tax assessors / tax commissioner
- Frequency
- Annual
- Official form or portal
- County-specific application and appeal forms.
Applies to: A nonprofit applying for or maintaining property-tax exemption.
- Do not generalize Fulton, DeKalb, Cobb, or another county’s affidavit and renewal practice statewide.
Last verified: 2026-07-22
Official sources: Georgia Department of Revenue, Local Government Services and 2 more
View official sources (3)
Georgia exemption depends on ownership, present use, statutory category, income/lease arrangements, and acreage or incidental-use limits. Current statewide materials do not support one universal rule for mixed, leased, vacant, or developing property.
- Deadline
- Before acquisition, lease, construction, or change of use and during the county filing period.
- Fee
- $0 — Local taxes and professional costs vary
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Unknown
- Official form or portal
- County exemption application and supporting exhibits.
Applies to: A nonprofit property used partly for exempt and nonexempt purposes, leased to another party, vacant, under construction, or held for future use.
- Partial exemption may be possible; income-producing and leased use can affect qualification.
Mixed, leased, vacant, and developing property require county and sometimes judicial interpretation. Safe wording: do not assume exemption until the county approves the actual ownership and use.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia General Assembly / LexisNexis and 3 more
View official sources (4)
Maintain eligibility, file any annual property return or reapplication the county requires, report ownership/use changes, and appeal an assessment or exemption denial under Georgia’s property-tax appeal procedure.
- Deadline
- County return/application deadline; appeal generally within the statutory notice period shown on the assessment, commonly 45 days.
- Fee
- $0 — No universal appeal fee confirmed; court and professional costs may apply
- Filing agency
- County board of tax assessors / tax commissioner
- Frequency
- Annual
- Official form or portal
- County property-tax return/exemption and appeal forms.
Applies to: A property owner with an approved or denied exemption or a changed property use.
- Appeal routes and arbitration/hearing options vary by issue and election. Confirm the notice and county process.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / LexisNexis and 2 more
View official sources (3)
Register and manage nonprofit employment
Applies once the organization pays anyone. The two insurance systems keep separate thresholds and neither implies the other: the ordinary nonprofit unemployment threshold is four workers in twenty weeks, while workers' compensation generally begins at three employees. Withholding registration, new-hire duties and the wage and hour rules complete the group.
Register the employer withholding account through Georgia Tax Center, withhold Georgia income tax, file assigned periodic returns and annual reconciliation/information returns, and close the account when payroll ends.
- Deadline
- Before or promptly after covered payroll begins; returns/payments at the assigned frequency.
- Fee
- $0 — No universal registration fee stated; tax, penalties, and interest apply
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Annual
- Official form or portal
- Georgia Tax Center; Tax Registration.
Applies to: A nonprofit paying wages subject to Georgia withholding.
- Federal payroll, unemployment insurance, workers’ compensation, local occupation tax, and new-hire reporting are separate.
Last verified: 2026-07-22
Official sources: Georgia Department of Revenue and 2 more
View official sources (3)
A qualifying §501(c)(3) nonprofit generally becomes subject to Georgia unemployment insurance at the four-workers-in-20-weeks threshold. File Form DOL-1N and attach federal exemption documentation.
- Deadline
- File when employment begins and no later than the point liability is reached; follow current GDOL account instructions.
- Fee
- $0 — No universal registration fee; contributions or reimbursable charges apply
- Filing agency
- Georgia Department of Labor (DOL)
- Frequency
- Unknown
- Official form or portal
- Form DOL-1N; GDOL tax and wage portal.
Applies to: A nonprofit employer with four or more workers in employment in each of 20 different calendar weeks in the current or preceding calendar year, or another coverage trigger.
- Churches and certain religious employment, independent contractors, and other statutory exclusions require separate analysis. Voluntary coverage may be available.
- South Carolina unemployment insurance required in some cases
- Florida unemployment insurance required in some cases
Last verified: 2026-07-22
Official sources: Georgia Department of Labor and 3 more
View official sources (4)
An eligible nonprofit may finance unemployment coverage through regular contributions or elect reimbursable status, under the statutory and GDOL conditions. Reimbursable employers repay benefits charged to their accounts and may be subject to security, election, and revocation requirements.
- Deadline
- Make an election within the statutory/GDOL election period and before relying on reimbursable status; file quarterly wage reports in either method.
- Fee
- $0 — Contributory tax rate or actual reimbursable benefit charges; security may be required
- Filing agency
- Georgia Department of Labor (DOL)
- Frequency
- Unknown
- Official form or portal
- Form DOL-1N; GDOL unemployment rules and portal.
Applies to: A qualifying §501(c)(3) nonprofit employer subject to Georgia unemployment insurance.
- Reimbursable status does not eliminate wage reports or benefit-charge review.
Last verified: 2026-07-22
Official sources: Georgia Department of Labor and 3 more
View official sources (4)
Georgia generally requires workers’ compensation insurance or approved self-insurance when an employer has three or more employees, whether full-time or part-time. Corporate officers count toward the threshold.
- Deadline
- Coverage must be in place when the employer reaches the threshold.
- Fee
- $0 — Insurance premium or self-insurance cost varies; no universal filing fee
- Filing agency
- Georgia State Board of Workers' Compensation (SBWC)
- Frequency
- As needed
- Official form or portal
- Workers’ compensation policy; Board forms and notices.
Applies to: A Georgia nonprofit employer regularly employing three or more persons, subject to statutory exclusions.
- Independent-contractor classification is fact-specific. Government employers and specialized programs can have additional rules.
- South Carolina workers compensation required in some cases
- Ohio workers compensation required in some cases
Last verified: 2026-07-22
Official sources: Georgia State Board of Workers’ Compensation and 2 more
View official sources (3)
Up to five corporate officers may elect rejection of workers’ compensation coverage using Form WC-10, but officers still count toward the three-person threshold. Whether a volunteer is actually unpaid and outside employment/coverage depends on control, compensation, statutory category, and facts; nonprofit status alone does not decide it.
- Deadline
- Before service begins and whenever duties or compensation change.
- Fee
- $0 — No universal filing fee for WC-10; insurance and wage liabilities vary
- Filing agency
- Georgia Department of Labor (DOL)
- Frequency
- Unknown
- Official form or portal
- Form WC-10; written volunteer agreement and reimbursement policy.
Applies to: Corporate officers, unpaid volunteers, interns, stipended workers, and persons receiving reimbursements or benefits.
- Licensed professionals, minors, mandated reporters, drivers, and grant-funded workers can have separate requirements.
Volunteer status is fact-specific across wage, unemployment, and workers’ compensation systems. Safe wording: document genuine volunteer service and obtain classification review where benefits, control, stipends, or hazardous duties are present.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia State Board of Workers’ Compensation and 3 more
View official sources (4)
Report newly hired and rehired employees to Georgia’s New Hire Reporting Center within 10 days. Apply Georgia and federal minimum-wage/overtime rules, youth work-permit and prohibited-occupation rules, and background-check requirements attached to child care, healthcare, youth, or other regulated services.
- Deadline
- New-hire report within 10 days; wage compliance each pay period; child-labor/background clearance before restricted work.
- Fee
- $0 — No new-hire filing fee; payroll and background-check costs vary
- Filing agency
- Georgia Department of Labor (DOL)
- Frequency
- Unknown
- Official form or portal
- Georgia New Hire Reporting Center; child-labor forms/portal.
Applies to: A Georgia nonprofit hiring employees, including minors or workers in regulated programs.
- Georgia’s $5.15 state minimum is generally displaced by the federal $7.25 minimum for FLSA-covered employment; higher federal or contract rates can apply.
Last verified: 2026-07-22
View official sources (6)
Raffles, charity bingo, and alcohol at events
Raffles and charity bingo are different systems with different regulators, which is the detail most often got wrong here. County sheriffs license raffles, currently $100 annually, with records kept continuously and an annual report. Charity bingo runs through the Secretary of State rather than the Georgia Bureau of Investigation under current practice. Alcohol is separate again: the Special Event Non-Profit Licence is currently $25, lasts up to three days, is filed at least ten days ahead, and it authorises neither gaming nor food service.
Georgia raffles are licensed by the sheriff. Apply to the sheriff of the county where the organization’s principal place of business is located; if the organization conducts raffles in more than one county, the responsible sheriff is generally the sheriff of the county where its state headquarters is located.
- Deadline
- Before selling tickets or conducting a raffle; renew annually.
- Fee
- $100 — Statutory annual license fee: $100. Local copying/background/administrative charges should be confirmed
- Filing agency
- County sheriff
- Frequency
- Annual
- Official form or portal
- County sheriff raffle license application; Fulton County form is a current example.
Applies to: A qualifying nonprofit or tax-exempt organization conducting a raffle in Georgia.
- The organization generally must have been in existence for at least 24 months and fit an eligible nonprofit/tax-exempt category. County processing details vary.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / LexisNexis and 2 more
View official sources (3)
Maintain separate and accurate raffle records, identify responsible persons, use proceeds only for lawful charitable purposes, and file the required annual report with the sheriff. Current statutory/application materials use an April 15 annual reporting date.
- Deadline
- Maintain records continuously; annual report due April 15 for the preceding calendar year.
- Fee
- $0 — Included in license administration; private accounting cost varies
- Filing agency
- County sheriff
- Frequency
- Annual
- Official form or portal
- County sheriff raffle report/application materials.
Applies to: A licensed raffle organization and its officers/operators.
- Local application filing deadlines and review periods vary; Fulton’s 30-business-day practice is not statewide.
Last verified: 2026-07-22
Official sources: Fulton County Sheriff’s Office and 2 more
View official sources (3)
The eligible organization must conduct and control the raffle. Compensation or consulting arrangements prohibited by the raffle law must not be used. Prize and frequency restrictions in the current statute and sheriff application must be followed, including the ordinary limit of one raffle per day.
- Deadline
- Before advertising, ticket sales, drawing, or paying any person.
- Fee
- $0 — No separate state fee beyond the annual sheriff license; prize and operating costs vary
- Filing agency
- County sheriff
- Frequency
- Unknown
- Official form or portal
- County sheriff raffle license and report materials.
Applies to: A licensed raffle organization.
- Alcohol prizes, firearms, real property, and other regulated prizes require separate legal and licensing analysis.
Last verified: 2026-07-22
Official sources: Fulton County Sheriff’s Office and 2 more
View official sources (3)
Current official Georgia authority reviewed does not directly and comprehensively resolve online ticket issuance, electronic delivery, remote purchaser location, credit-card/mobile payments, or platform-based raffle sales. Social-media promotion is separate from the legality of electronic ticket sales.
- Deadline
- Before offering any electronic or remote ticket sale or payment.
- Fee
- $0 — No fee established; platform costs and enforcement risk vary
- Filing agency
- Georgia Attorney General (AG)
- Frequency
- Unknown
- Official form or portal
- No statewide online-raffle portal identified.
Applies to: A licensed organization considering website, app, email, social-media, credit-card, mobile-wallet, or remote ticket sales.
- Do not infer permission from common practice, a county’s silence, or online donation technology.
Current official Georgia sources do not directly authorize or prohibit every online/electronic ticket and payment method. Safe wording: treat electronic sales as verification in progress and obtain sheriff/legal confirmation.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Fulton County Sheriff’s Office and 2 more
View official sources (3)
The Georgia Secretary of State, Office of Charity Bingo, is the current licensing administrator. Current applicants should follow the Secretary of State charity-bingo guide, which expressly instructs organizations not to submit bingo documents to the Georgia Bureau of Investigation.
- Deadline
- Before conducting bingo or applying or renewing.
- Fee
- $0 — No agency-identification fee
- Filing agency
- Georgia Secretary of State, Office of Charity Bingo (Charity Bingo)
- Frequency
- Unknown
- Official form or portal
- How-to Guide: Charity Bingo; Secretary of State Contact Charity Bingo submission form.
Applies to: An eligible nonprofit seeking to conduct charity bingo in Georgia.
- GBI and criminal-history vendors may remain relevant to law enforcement or background-check functions, and older rules or forms still mention GBI, but those materials do not move current licensing administration away from the Secretary of State.
Last verified: 2026-07-22
Official source: Georgia Secretary of State, Office of Charity Bingo — How to Guide: Charity Bingo
View official source
Apply through the current Georgia Secretary of State charity-bingo process. The $100 annual fee and core eligibility requirements are supported, including the general 24-month active-existence condition and required organizational, officer, worker, location, financial, suitability, bank-account, and record information. However, current linked forms and rules still contain outdated GBI-routing and Georgia Department of Revenue exemption-letter language. Confirm the current package and acceptable tax-exemption evidence before filing.
- Deadline
- Obtain the annual license before bingo activity and renew under the current Secretary of State schedule; a one-time permit request should be submitted at least three weeks before the event under current guidance.
- Fee
- $100 — Annual charity-bingo license fee: $100. Background checks, fingerprinting, CPA, banking, and other private costs vary. Confirm the live payment method and package before filing
- Filing agency
- Georgia Secretary of State, Office of Charity Bingo (Charity Bingo)
- Frequency
- Annual
- Official form or portal
- How-to Guide: Charity Bingo; current new-license or renewal application; pre-license checklist; Contact Charity Bingo form; Secretary of State-linked annual-license purchase process.
Applies to: A qualifying nonprofit or tax-exempt organization applying for or renewing a Georgia charity-bingo license.
- The review issue is limited to the conflicting application-package and proof-document workflow. It does not make the $100 annual fee, Secretary of State administration, 24-month core existence requirement, or the underlying operational rules generally unresolved. Raffle licensing remains a separate county-sheriff system.
Current official materials do not consistently identify the accepted application package, proof of Georgia tax-exempt status, background-check routing, or replacement for the former DOR determination letter. Safe wording: apply through the Secretary of State and verify the current package before relying on older GBI or DOR-letter instructions.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia General Assembly / LexisNexis and 3 more
View official sources (4)
Use only qualified operators/workers, complete required personal-history and fingerprint/background procedures, follow session and prize limits, maintain a dedicated bingo account, retain records, and file annual financial/reporting materials. Current guidance identifies an annual CPA bingo financial report due May 1.
- Deadline
- Before worker participation; per session; annual CPA/report filing due May 1.
- Fee
- $0 — Background, fingerprint, CPA, and banking costs vary; no universal amount stated
- Filing agency
- Georgia Secretary of State, Office of Charity Bingo (Charity Bingo)
- Frequency
- Annual
- Official form or portal
- Charity-bingo license package and annual financial report.
Applies to: A licensed charity-bingo organization, officers, operators, and workers.
- Instant bingo and related games must fit the specific statutory/rule authorization; ordinary bingo licensing does not authorize every game of chance.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Office of Charity Bingo and 1 more
View official sources (2)
The Secretary of State is the current administering agency, and its active guide controls where documents are submitted. Applicants should not send the package to GBI unless the current Secretary of State specifically instructs otherwise. Current linked applications, checklists, and administrative rules retain older GBI language, and some linked materials request a Georgia Department of Revenue exemption letter that DOR no longer issues under the former process. Confirm the complete live package before filing.
- Deadline
- Confirm and use the current package at each initial application, annual renewal, officer or worker update, and other event-triggered submission.
- Fee
- $100 — The annual license fee is $100. Confirm the current payment method, any platform handling, background charges, and the live package before submission
- Filing agency
- Georgia Secretary of State, Office of Charity Bingo (Charity Bingo)
- Frequency
- Annual
- Official form or portal
- Current Secretary of State charity-bingo guide; Secretary of State-linked purchase page; current new-license and renewal applications; pre-license checklist; Contact Charity Bingo form.
Applies to: A new applicant, renewal applicant, officer, or bingo worker using Georgia’s current charity-bingo application, payment, background, or document-submission workflow.
- The verified current agency conclusion in GA-F073 remains intact. This workflow fact does not authorize raffles, casino nights, poker, other gambling, alcohol service, or food service.
The Office of Charity Bingo must confirm the accepted application version, current tax-exemption evidence, background routing, payment method, replacement for the former DOR letter, and any still-required legacy attachments. Safe wording: use the current Secretary of State guide and confirm the live package before filing; do not rely on older GBI or DOR-letter instructions without current confirmation.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia Department of Revenue and 3 more
View official sources (4)
Georgia generally prohibits gambling except for specifically authorized systems such as licensed raffles, licensed charity bingo, and the state lottery. A common fundraising label or charitable purpose does not legalize casino nights, poker, or other games of chance. Auctions are ordinarily sales, not gambling, but tax and alcohol rules may apply. Sweepstakes require separate no-purchase/advertising analysis.
- Deadline
- Before advertising, selling entries, accepting consideration, or operating the event.
- Fee
- $0 — No universal permit fee; criminal, tax, and professional costs vary
- Filing agency
- Georgia Bureau of Investigation (GBI)
- Frequency
- Event triggered
- Official form or portal
- Raffle license, bingo license, alcohol permit, sales-tax account, or no authorized permit depending on activity.
Applies to: A nonprofit planning casino-style games, poker, chance games, auctions, contests, or sweepstakes.
- A silent-auction bid is not a raffle ticket; an alcohol auction requires liquor analysis; a prize promotion can become an illegal lottery if consideration, chance, and prize are present.
Event legality depends on exact mechanics. Safe wording: Georgia charitable purpose alone does not authorize casino nights, poker, or games of chance; classify each event before promotion.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia General Assembly / LexisNexis and 5 more
View official sources (6)
Apply through Georgia Tax Center, obtain required local approval, submit organizational documents, and use the license only for a qualifying event. Current guidance states a $25 state fee, a duration of up to three consecutive days, a maximum of six such events per year, and filing at least 10 days before the event.
- Deadline
- At least 10 days before the event.
- Fee
- $25 — State fee $25; local fees and insurance costs vary
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Annual
- Official form or portal
- Special Event Non-Profit License workflow.
Applies to: An eligible nonprofit serving or selling alcoholic beverages at a temporary event under the nonprofit special-event category.
- Food permits, raffles/bingo, zoning, insurance, and server rules remain separate. Donated alcohol does not automatically eliminate licensing.
Last verified: 2026-07-22
Official sources: Georgia Department of Revenue and 2 more
View official sources (3)
A nonprofit wine auction and a special-event use by an existing licensee follow separate DOR license categories. Apply through Georgia Tax Center and obtain local approval; do not substitute the general nonprofit permit without checking the event and alcohol source.
- Deadline
- Before the event under the current application timing for the selected license.
- Fee
- $0 — Fee depends on the selected license category; confirm the current GTC amount
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Special Event Wine Auction License; Special Event Use License.
Applies to: An eligible nonprofit conducting a wine auction or a licensed alcohol business participating in a special event.
- Wine auction authority does not authorize a raffle of alcohol or other gambling; local rules may be stricter.
Last verified: 2026-07-22
Official sources: Georgia Department of Revenue and 3 more
View official sources (4)
The correct permit does not by itself resolve lawful sourcing, title to donated alcohol, wholesaler/retailer restrictions, raffle prizes, service to minors, server training, liability insurance, food permits, or gaming. Current public guidance does not supply one universal rule for all nonprofit event combinations.
- Deadline
- Before accepting alcohol, advertising prizes, purchasing, serving, or opening the event.
- Fee
- $0 — State/local permits, insurance, training, and food costs vary
- Filing agency
- Georgia Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Applicable alcohol, food, raffle, bingo, and local event permits.
Applies to: A nonprofit event involving donated alcohol, supplier purchases, alcohol prizes, minors, volunteer servers, food service, or gaming.
- Never treat donated alcohol, a paid caterer, or a temporary event as automatically exempt from liquor law.
Current authority is category- and locality-specific. Safe wording: obtain separate alcohol, gaming, food, and local approvals and confirm sourcing/service rules for the actual event.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Fulton County Sheriff’s Office and 7 more
View official sources (8)
Lobbying and political activity
Compensated lobbyists register and report through the State Ethics Commission on its own schedule, which is separate from the federal tax limits on a 501(c)(3) rather than a version of them. Georgia political activity is likewise a state system, and this group does not restate the federal side.
Georgia lobbying law distinguishes legislative, state-agency, and local lobbying. A person meeting a statutory definition registers through the State Ethics Commission and identifies the employer/client and type of lobbying. The exact current 2026 registration, supplemental-registration, and badge charge is not clearly reconciled in the public official materials reviewed.
- Deadline
- Before or promptly upon beginning covered lobbying; update material registration information within seven days.
- Fee
- $0 — UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the exact current registration, supplemental, and badge charges; confirm with the State Ethics Commission and live portal before fi
- Filing agency
- Georgia State Ethics Commission (Ethics Commission)
- Frequency
- Annual
- Official form or portal
- State Ethics Commission E-Filing Portal; lobbyist public search.
Applies to: An individual compensated to promote or oppose legislation, executive or state-agency action, procurement, or covered local action, and the organization engaging that person.
- Volunteers, testimony by invitation, contacts not intended to influence, and ordinary communications may fall outside the definitions. Federal 501(c)(3) lobbying limits are separate.
The exact 2026 registration, supplemental-registration, badge, and portal charges require direct State Ethics Commission confirmation. Safe wording: covered lobbyists must register and should confirm the current charge in the live process before submission.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia General Assembly / LexisNexis and 3 more
View official sources (4)
Legislative lobbyists file more frequently during the General Assembly session and monthly outside session; state-agency lobbyists file monthly; local lobbyists use the statutory reporting periods. File required reports even when no reportable expenditures occurred. Use the current commission calendar for exact 2026 dates.
- Deadline
- By each date in the current official filing schedule.
- Fee
- $0 — No ordinary report fee; statutory late fees may apply
- Filing agency
- Georgia State Ethics Commission (Ethics Commission)
- Frequency
- Unknown
- Official form or portal
- Report Filing Schedule; State Ethics Commission E-Filing Portal.
Applies to: A registered lobbyist for the applicable Georgia lobbying type.
- Do not merge legislative, state-agency, procurement, and local schedules. Termination does not erase final reports.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / LexisNexis and 3 more
View official sources (4)
Georgia campaign-finance law may require committee registration and reports for ballot measures, independent expenditures, or other covered activity. Separately, federal §501(c)(3) absolutely prohibits political campaign intervention and limits lobbying. State permission or disclosure does not override federal tax law.
- Deadline
- Before making covered expenditures, accepting campaign funds, or intervening in a candidate election.
- Fee
- $0 — State fees and late penalties depend on the filing; federal tax consequences can include excise tax or loss of exemption
- Filing agency
- Georgia State Ethics Commission (Ethics Commission)
- Frequency
- Unknown
- Official form or portal
- State Ethics Commission E-Filing Portal; campaign-finance rules; IRS guidance.
Applies to: A nonprofit considering candidate activity, ballot advocacy, independent expenditures, campaign committees, or lobbying.
- Nonpartisan voter education, lobbying, ballot-measure advocacy, and candidate intervention are legally distinct.
Last verified: 2026-07-22
Official sources: Georgia State Ethics Commission and 5 more
View official sources (6)
Dissolution, charitable assets, and closure
Which form applies depends on whether the corporation ever commenced activities: CD 520 is for one that did not, and the CD 525 and CD 530 route with notice and publication is for one that did. Charitable and restricted assets are analyzed before any final distribution, and then the charity registration, tax accounts, payroll, unemployment, local licences and the corporate records each close on their own terms.
A qualifying noncommenced nonprofit may use the simplified Articles of Dissolution, Form CD 520. It is not the form for a nonprofit that began operations or holds charitable assets.
- Deadline
- After valid board/incorporator authorization and before continued activity.
- Fee
- $10 — Online filing: no fee; paper filing: $10 service charge under the current fee schedule/form
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- One time
- Official form or portal
- Form CD 520.
Applies to: A domestic nonprofit corporation that has not commenced activities, has no voting members, has no net assets, and has addressed debts as required by the current form/statute.
- Charity registration, tax, payroll, local accounts, and donor-restricted assets must still be checked even if the corporation believes it never commenced activities.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 3 more
View official sources (4)
Authorize dissolution through the board and members when required; file the Notice of Intent to Dissolve; request publication with the county legal organ and $40; wind up, address known claims and liabilities; then file Articles of Dissolution. Forms CD 525 and CD 530 are optional templates, not the entire legal process.
- Deadline
- Notice after authorization; publication request by the next business day after filing notice; articles only after statutory winding-up conditions are met.
- Fee
- $0 — Notice of Intent to Dissolve (CD 525) filed online — no fee
- $10 — Notice of Intent to Dissolve (CD 525) filed on paper
- $0 — Certificate/Articles of Dissolution (CD 530) filed online — no fee
- $10 — Certificate/Articles of Dissolution (CD 530) filed on paper
- $40 — Private dissolution-notice publication payment (paid to the county legal organ, not the Secretary of State)
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Unknown
- Official form or portal
- Forms CD 525 and CD 530.
Applies to: A domestic nonprofit corporation that commenced activities and is voluntarily dissolving.
- Formation publication and dissolution publication are separate. Dissolution publication starts once weekly for two weeks within ten days of newspaper receipt; late/omitted dissolution publication does not invalidate dissolution under the current statute.
Last verified: 2026-07-22
Official sources: Georgia Secretary of State, Corporations Division and 4 more
View official sources (5)
At or before filing the Notice of Intent to Dissolve, give the Attorney General written notice with the dissolution plan, net asset value, and proposed recipients. Do not transfer assets for 30 days unless the Attorney General permits otherwise. After substantial transfer, report the actual recipients and assets.
- Deadline
- At or before Notice of Intent; wait 30 days before transfer unless otherwise notified; follow-up after substantial transfer.
- Fee
- $0 — No Attorney General filing fee or mandatory form stated; professional and mailing costs vary
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Unknown
- Official form or portal
- No prescribed AG form; written notice and plan.
Applies to: A Georgia charitable corporation as defined by O.C.G.A. § 14-3-1302 that is dissolving or transferring remaining charitable assets.
- The Attorney General may not issue an affirmative approval letter when no issue is identified. Donor restrictions, trusts, and cy pres may require separate court review.
Last verified: 2026-07-22
Official sources: Georgia General Assembly / Governor of Georgia and 2 more
View official sources (3)
Corporate dissolution or withdrawal does not close other systems. File final charity withdrawal/financial materials, Form 600-T or other final tax returns when applicable, close sales and withholding accounts, update or close unemployment and payroll accounts, address workers’ compensation, surrender local licenses, and retain governing, donor, tax, employment, gaming, and asset-transfer records.
- Deadline
- During winding up and by each agency’s final-return or account-closure deadline.
- Fee
- $0 — Final taxes, penalties, local fees, and professional costs vary; no universal closure fee
- Filing agency
- Georgia Secretary of State, Corporations Division (SOS)
- Frequency
- Unknown
- Official form or portal
- Charity withdrawal; Georgia Tax Center closure; DOL-1N status change; local closure forms.
Applies to: A domestic or foreign nonprofit ending Georgia activities or legal existence.
- Record-retention periods differ by record type; donor restrictions and litigation holds can require longer retention.
Final deadlines and record-retention periods are system- and fact-specific. Safe wording: close every account separately and retain records for the longest applicable legal, donor, grant, tax, employment, and litigation period.
Last verified: 2026-07-22
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Georgia Secretary of State, Securities and Charities Division and 10 more
View official sources (11)
Official Sources
83 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Georgia Department of Revenue | 2025 Form 600-T — Exempt Organization Unrelated Business Income Tax Return | https://dor.georgia.gov/document/document/600t-exempt-organization-unrelated-business-income-tax-return-tax-years-2/download | |
| Georgia Department of Revenue, Alcohol Licensing | Alcohol Special Events Hub | https://dor.georgia.gov/alcohol/special-events | |
| Georgia Secretary of State, Corporations Division | Annual Registration Form Portal | https://ecorp.sos.ga.gov/ARForm | |
| City of Atlanta, Office of Revenue | Atlanta Business License Application | https://www.atlantaga.gov/i-want-to/apply-for-a-business-license | |
| City of Atlanta, Office of Revenue | ATLCORE Business Licensing Portal | https://www.atlantaga.gov/government/departments/finance/office-of-revenue/online-portal-information | |
| Georgia Secretary of State, Corporations Division | Business Division FAQ | https://sos.ga.gov/page/business-division-faq | |
| Georgia State Ethics Commission | Campaign Finance Rules, Chapter 189-4 | https://rules.sos.georgia.gov/gac/189-4 | |
| Georgia Secretary of State, Securities and Charities Division | Charitable Organization Initial Application Checklist | https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf | |
| Georgia Secretary of State, Securities and Charities Division | Charitable Organization Renewal Notice | https://sos.ga.gov/sites/default/files/2022-01/charitable_organization_renewal_notice_20190725.pdf | |
| Georgia Secretary of State, Securities and Charities Division | Charitable Solicitation Statutory Exemptions | https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf | |
| Georgia Secretary of State, Securities and Charities Division | Charitable Solicitations Act and Rules | https://sos.ga.gov/page/charitable-solicitations-act-and-rules | |
| Georgia Secretary of State, Securities and Charities Division | Charities Division FAQ | https://sos.ga.gov/page/charities-division-faq | |
| Georgia Secretary of State, Office of Charity Bingo | Charity Bingo Rules, Chapter 92-2 | https://rules.sos.state.ga.us/gac/92-2 | |
| Georgia Department of Early Care and Learning | Child Care Learning Center Rules, Chapter 591-1-1 | https://rules.sos.ga.gov/gac/591-1-1 | |
| Georgia Department of Early Care and Learning | Child Care Services Licensing | https://www.decal.ga.gov/CCS/StartingACenter.aspx | |
| Georgia Department of Labor | Child Labor | https://dol.georgia.gov/child-labor | |
| Georgia Secretary of State, Corporations Division | Corporation Transmittal Form CD 227 | https://sos.ga.gov/sites/default/files/forms/Transmittal%20Form%20-%20Corporation%20%28CD%20227%29.pdf | |
| Georgia Attorney General | Dissolution of a Charitable Corporation — Notice to Attorney General FAQ | https://law.georgia.gov/resources/dissolution-charitable-corporation-notice-attorney-general-faq | |
| Georgia Department of Labor | Employer FAQs — Unemployment Insurance | https://dol.georgia.gov/faqs-employers/employers-faqs-unemployment-insurance | |
| Georgia State Board of Workers’ Compensation | Employer Information — Workers’ Compensation | https://sbwc.georgia.gov/employer-information | |
| Georgia Department of Labor | File Tax and Wage Reports and Make Payments | https://dol.georgia.gov/file-tax-and-wage-reports-and-make-payments | |
| Georgia Secretary of State, Corporations Division | Filing Fees and Expedited Processing | https://sos.ga.gov/how-to-guide/filing-fees-and-expedited-processing-document-filings | |
| Georgia Secretary of State, Corporations Division | Filing Procedure — Corporation (Rev. 9/2025) | https://sos.ga.gov/sites/default/files/forms/Filing%20Procedure%20-%20Corporation.pdf | |
| Georgia Department of Revenue, Local Government Services | Filing Property Tax in Georgia | https://dor.georgia.gov/local-government-services/filing-property-tax-georgia | |
| Georgia Secretary of State | First Stop Business Information Center Guide | https://sos.ga.gov/sites/default/files/forms/First_Stop_Business_Guide_2022.pdf | |
| Georgia Department of Public Health | Food Service Establishments | https://dph.georgia.gov/environmental-health/food-service | |
| Georgia Secretary of State | Foreign Corporation Rules, Chapter 590-7-3 | https://rules.sos.ga.gov/gac/590-7-3 | |
| Georgia Secretary of State, Securities and Charities Division | Form C-100 — Charitable Organization Registration | https://sos.ga.gov/sites/default/files/2022-01/c-100_initial_and_reinstatement_charity_registration_update_11.8_.2018_4.pdf | |
| Georgia Secretary of State, Securities and Charities Division | Form C-200 — Financial Statement for Organizations Filing Form 990-N | https://sos.ga.gov/sites/default/files/forms/C-200.pdf | |
| Georgia Secretary of State, Corporations Division | Form CD 236 — Certificate of Authority for Foreign Profit or Nonprofit Corporation | https://sos.ga.gov/sites/default/files/forms/Application%20-%20Certificate%20of%20Authority%20for%20Profit%20or%20Nonprofit%20Corporation%20%28CD%20236%29.pdf | |
| Georgia Secretary of State, Corporations Division | Form CD 520 — Articles of Dissolution, Non-Commenced Nonprofit Corporation | https://sos.ga.gov/sites/default/files/forms/Filing%20Template%20-%20Articles%20of%20Dissolution%2C%20Non-Commenced%20Nonprofit%20Corporation%20%28CD%20520%29.pdf | |
| Georgia Secretary of State, Corporations Division | Form CD 525 — Notice of Intent to Dissolve, Nonprofit Corporation | https://sos.ga.gov/sites/default/files/forms/Filing%20Template%20-%20Notice%20of%20Intent%20to%20Dissolve%2C%20Nonprofit%20Corporation%20%28CD%20525%29.pdf | |
| Georgia Secretary of State, Corporations Division | Form CD 530 — Articles of Dissolution, Nonprofit Corporation | https://sos.ga.gov/sites/default/files/forms/Filing%20Template%20-%20Articles%20of%20Dissolution%2C%20Nonprofit%20Corporation%20%28CD%20530%29.pdf | |
| Georgia Department of Labor | Form DOL-1N — Application for GDOL Tax Account or Status Change | https://dol.georgia.gov/document/unemployment-tax/application-gdol-tax-account-or-status-change-dol-1n/download | |
| Georgia Secretary of State, Securities and Charities Division | Form S-100 — Paid Solicitor Registration | https://sos.ga.gov/sites/default/files/forms/S-100_%28Paid_Solicitor_registration%29_20196.pdf | |
| Georgia Department of Revenue | Form ST-5 — Sales Tax Certificate of Exemption | https://dor.georgia.gov/document/document/st-5-certificate-exemption/download | |
| Georgia State Board of Workers’ Compensation | Form WC-10 — Notice of Election or Rejection of Workers’ Compensation Coverage | https://sbwc.georgia.gov/document/document/wc-10/download | |
| Fulton County Sheriff’s Office | Fulton County Sheriff Raffle License Application (Rev. 04/25) | https://www.fultoncountyga.gov/-/media/Departments/Sheriff/Raffle-License-Application-%281%29.pdf | |
| Georgia Secretary of State, Corporations Division | Georgia Business Filing Fee Schedule | https://sos.ga.gov/sites/default/files/forms/Reference%20-%20Filing%20Fees_0.pdf | |
| Georgia Secretary of State, Corporations Division | Georgia Business Forms | https://sos.ga.gov/page/georgia-business-forms | |
| Georgia Secretary of State | Georgia Charitable Solicitations Rules, Chapter 590-9-4 | https://rules.sos.ga.gov/gac/590-9-4 | |
| Georgia General Assembly / LexisNexis | Georgia Code Public Access | https://advance.lexis.com/container?config=00JAAzZDgzNzU2ZC05MDA0LTRmMDItYjkzMS0xOGY3MjE3OWNlODIKAFBvZENhdGFsb2fcIFfJnJ2IC8XZi1AYM4Ne | |
| Georgia Secretary of State | Georgia Corporations Division Rules, Chapter 590-7-1 | https://rules.sos.ga.gov/gac/590-7-1 | |
| Georgia Secretary of State, Corporations Division | Georgia eCorp Online Services | https://ecorp.sos.ga.gov/ | |
| Georgia Department of Labor | Georgia Employment Security Law Rules, Chapter 300-2 | https://dol.georgia.gov/document/gdol-rules/gdol-rules-300-2-employment-security-law-amended-10-22-24/download | |
| Georgia Department of Human Services / Georgia New Hire Reporting Center | Georgia New Hire Reporting Center | https://ga-newhire.com/ | |
| Georgia General Assembly / Governor of Georgia | Georgia Nonprofit Corporation Code Modernization Act, SB 148 (2023) | https://gov.georgia.gov/document/2023-signed-legislation/sb-148/download | |
| Georgia Department of Revenue, Local Government Services | Georgia Property Tax Exemptions Training Materials | https://dor.georgia.gov/document/document/2025-property-tax-exemptions-training/download | |
| Georgia Bureau of Investigation | Georgia Raffle Law Guidance | https://gbi.georgia.gov/document/publication/raffle-bingo-law/download | |
| Georgia Department of Revenue | Georgia Sales and Use Tax Exemptions List | https://dor.georgia.gov/document/document/2020-list-sales-and-use-tax-exemptions/download | |
| Georgia Secretary of State | Georgia Secretary of State Verification Search | https://verify.sos.ga.gov/ | |
| Georgia Department of Revenue | Georgia Tax Center | https://gtc.dor.ga.gov/ | |
| Georgia Department of Community Health | Healthcare Facility Regulation Rules | https://rules.sos.ga.gov/gac/111-8 | |
| Georgia Department of Revenue | How to Apply for a Sales and Use Tax Exemption Letter of Authorization | https://dor.georgia.gov/how-apply-sales-and-use-tax-exemption-letter-authorization | |
| Georgia Secretary of State, Corporations Division | How to File an Annual Registration | https://sos.ga.gov/how-to-guide/how-file-annual-registration | |
| Georgia Secretary of State, Securities and Charities Division | How to Guide: Charities | https://sos.ga.gov/how-to-guide/how-guide-charities | |
| Georgia Secretary of State, Office of Charity Bingo | How to Guide: Charity Bingo | https://sos.ga.gov/how-to-guide/how-guide-charity-bingo | |
| Georgia Secretary of State, Securities and Charities Division | How to Guide: Paid Solicitor | https://sos.ga.gov/how-to-guide/how-guide-paid-solicitor | |
| Georgia Secretary of State, Corporations Division | How to Guide: Register a Domestic Entity | https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity | |
| Georgia Secretary of State, Corporations Division | How to Guide: Register a Foreign Entity | https://sos.ga.gov/how-to-guide/how-to-guide-register-foreign-entity | |
| Georgia Secretary of State, Securities and Charities Division | How to Guide: Solicitor Agent | https://sos.ga.gov/how-to-guide/how-guide-solicitor-agent | |
| Internal Revenue Service | IRS — Lobbying | https://www.irs.gov/charities-non-profits/lobbying | |
| Internal Revenue Service | IRS — Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Georgia State Ethics Commission | Lobbyist Public Search | https://media.ethics.ga.gov/search/lobbyist/lobbyist_byname.aspx | |
| Georgia Department of Labor | Minimum Wage | https://dol.georgia.gov/minimum-wage | |
| Georgia Secretary of State, Corporations Division | One Click Annual Registration | https://ecorp.sos.ga.gov/oneClickAR | |
| Georgia Secretary of State, Corporations Division | Online Services Guide | https://sos.ga.gov/how-to-guide/how-guide-online-services | |
| Georgia Department of Revenue, Local Government Services | Real and Personal Property Forms and Applications | https://dor.georgia.gov/local-government-services/digest-compliance/real-and-personal-property-forms-and-applications | |
| Georgia Department of Revenue | Register a New Business in Georgia | https://dor.georgia.gov/taxes/register-new-business-georgia | |
| Georgia State Ethics Commission | Report Filing Schedule | https://media.ethics.ga.gov/filingschedule/ReportFilingScheduleNew.aspx | |
| Georgia Department of Revenue | Sales and Use Tax — What Is Taxable | https://dor.georgia.gov/taxes/sales-use-tax/what-subject-sales-and-use-tax | |
| Georgia Department of Revenue | Sales and Use Tax Registration FAQ | https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/sales-and-use-tax-registration-faq | |
| Georgia General Assembly / Governor of Georgia | SB 448 (2024) Technical Corrections to Business Organizations Law | https://gov.georgia.gov/document/2024-signed-legislation/sb-448/download | |
| Georgia Department of Revenue, Alcohol Licensing | Special Event Non-Profit Alcohol License | https://dor.georgia.gov/special-event-non-profit | |
| Georgia Department of Revenue, Alcohol Licensing | Special Event Use License | https://dor.georgia.gov/special-event-use | |
| Georgia Department of Revenue, Alcohol Licensing | Special Event Wine Auction License | https://dor.georgia.gov/special-event-wine-auction | |
| Georgia State Ethics Commission | State Ethics Commission | https://georgia.gov/organization/state-ethics-commission | |
| Georgia State Ethics Commission | State Ethics Commission E-Filing Portal | https://ethics.state.ga.us/efiling/EFilingLogin.aspx | |
| Georgia Department of Revenue | Tax Registration | https://dor.georgia.gov/tax-registration | |
| Georgia Department of Revenue | Tax-Exempt Nonprofit Organizations — Sales and Use Tax | https://dor.georgia.gov/taxes/sales-use-tax/tax-exempt-nonprofit-organizations | |
| Georgia Department of Revenue | Tax-Exempt Organizations — Income Tax FAQ | https://dor.georgia.gov/tax-exempt-organizations-income-tax-faq | |
| Georgia Department of Public Health | Temporary Food Service Establishment Application | https://dph.georgia.gov/document/document/temporary-food-service-establishment-application/download | |
| Georgia State Board of Workers’ Compensation | Workers’ Compensation and Nonprofit Organizations | https://sbwc.georgia.gov/workers-compensation-and-nonprofit-organizations |
Recent Georgia Compliance Updates
This overview explains the principal formation, publication, corporate-maintenance, charity-registration, tax, gaming, and dissolution systems documented in the Georgia nonprofit compliance guide — 91 structured facts drawn from official Georgia sources, with 71 source-verified and 20 still under verification.
Nonprofit status and federal 501(c)(3) recognition do not by themselves exempt a Georgia organization from sales and use tax. This explainer covers why there is no blanket exemption, how purchase exemptions differ from taxable-sale obligations, when Form ST-5 or a Letter of Authorization actually applies, and which transactions remain fact-specific.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Georgia and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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