HomeFREE FilingPricingTax ProfessionalsZeroneVault
Sign InSign Up
 
Exempt Organizations FormsExempt Org.
Forms

Georgia State Filing Requirements

Georgia maintains specific filing requirements for non-profit organizations operating within the state to ensure legal compliance and maintain good standing.

Get Started with TaxZerone

Required Non-profit Forms

Secretary of State FormsCharitable RegistrationState Tax FormsFederal Forms (Required for State Compliance)
  • Articles of Incorporation: This form officially creates the nonprofit corporation.
  • Annual Registration/Report: This annual report updates the state on the organisation’s status.
  • Form C-100: Application for State Tax Exemption
  • Form NT-01: Name Reservation Request
  • Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code): For most charitable organizations
  • Form 1024 (Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code): For other types of nonprofits.
  • Form 990 (Return of Organization Exempt From Income Tax): Annual information return for tax-exempt organizations.

State Filing Requirements for Non-Profits

Nonprofit organizations play a vital role in Georgia's communities. To maintain transparency and accountability, the state mandates specific filing requirements.

Georgia nonprofits are primarily regulated by the Georgia Secretary of State and the Georgia Department of Revenue (DOR).

State Filing Requirements for Non-Profits

Key requirements include:

  • Filing Articles of Incorporation
    This establishes the legal existence of the nonprofit corporation.
  • Annual Registration: Submission of annual registration.
    This keeps the state updated on the organization's activities and status.
  • Charitable Organization Registration
    Required registration with the Georgia Secretary of State's Securities and Charities Division if soliciting charitable contributions.
  • Obtaining necessary tax exemptions
    This includes applying for federal tax-exempt status (501(c)(3), etc.) with the IRS and subsequently applying for state tax exemptions.
  • State Employment Requirements
    Compliance with state employment laws is important if the organization has employees.
  • Registering with the Georgia Office of Charitable Gaming (if applicable)
    If the nonprofit engages in charitable gaming activities, such as raffles or bingo, registration is required.

Filing Deadlines for Non-Profit Forms

Staying on top of deadlines is crucial for non-profits to avoid penalties or loss of good standing.

Below are the key deadlines for non-profit filings in Georgia:

FormDeadline
Articles of IncorporationThis must be filed before establishing the nonprofit entity.
Annual Registration/ReportDue annually between January 1st and April 1st.
Corporate Income Tax ReturnFile by the 15th day of the 4th month after the fiscal year-end if applicable.
Form DOL-1File on or before January 31st of the following year
IRS Form 990Due by the 15th day of the 5th month after the fiscal year ends. Small organizations (gross receipts ≤ $50,000) must file Form 990-N by the 15th day of the 5th month. .
E-file State Filing

Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Georgia, organizations must register with the Georgia Secretary of State by submitting their Articles of Incorporation along with a $100 filing fee.

Initial Registration

  1. Reserve organization name
  2. File Articles of Incorporation
  3. Obtain a Federal Employer Identification Number (EIN)
  4. Register with the Securities and Charities Division if soliciting contributions
  5. Apply for state tax exemption
  6. Register for state employment accounts if hiring employees

Annual Filing Requirements

Nonprofits must file an Annual Registration/Report annually with the Secretary of State to maintain their active status.

  1. File annual registration with the Secretary of State
  2. Renew charitable organization registration (if applicable)
  3. Submit annual financial statements
  4. Maintain registered agent in Georgia
  5. Update corporate information as needed

Streamline Your Tax Filing Process with TaxZerone

TaxZerone is the trusted choice for employers seeking precise, efficient,
and compliant tax and information return filing.

E-File Now!

Frequently Asked Questions

1. Why do I need to file state taxes and reports?

TaxZerone is the reliable choice for employers looking for accurate, efficient,
Filing state taxes and reports is essential for legal compliance, maintaining financial credibility, claiming benefits, and ensuring transparency in your organization’s operations.

2. Are churches required to register for charitable solicitations in Georgia?

Yes, charitable organizations in Georgia that solicit or accept donations must register unless they are exempt. This includes churches.
However, educational institutions and religious and political organizations are among those exempted from this requirement.

3. Who is exempt from paying sales tax in Georgia?

Some customers are exempt from paying sales tax under Georgia law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale.

4. Does Georgia require a separate state income tax exemption application for 501(c)(3) organizations?

No, Georgia generally recognizes federal tax-exempt status. All charitable organizations that receive Federal 501(c)(3) tax-exempt status are exempt from State taxes to the same extent.

5. How do I know which forms I need to file?

The specific forms required depend on your organization’s structure and activities; consult the Georgia Secretary of State or a tax professional for guidance.