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.

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Required Non-profit Forms

Secretary of State Forms	Charitable Registration	State Tax Forms	Federal 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 C101: Charitable Organization Registration Application Form C102:Charitable Organization Annual Registration Renewal	Form 600: Georgia Corporate Tax Return Form DOL-1:Georgia Department of Labor Registration	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.

Tax Exemption Requirements

To maintain tax-exempt status in Georgia, organizations must:

Submit a written request for income tax exemption to the Georgia Department of Revenue after obtaining federal 501(c)(3) status.
Must register with the Georgia Secretary of State, Corporations Division.
Register with the Georgia Secretary of State, Charities Division before soliciting contributions.
File annual reports with the Secretary of State.
Sales tax exemption requires an additional application with the Department of Revenue.

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:

Form	Deadline
Articles of Incorporation	This must be filed before establishing the nonprofit entity.
Annual Registration/Report	Due annually between January 1st and April 1st.
Corporate Income Tax Return	File by the 15th day of the 4th month after the fiscal year-end if applicable.
Form DOL-1	File on or before January 31st of the following year
IRS Form 990	Due 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. .

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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

Reserve organization name: Choose and reserve a unique name for your nonprofit with the state to ensure it's available.
File Articles of Incorporation: Submit your nonprofit’s formation documents to the state, officially creating the organization.
Obtain a Federal Employer Identification Number (EIN)Apply for an EIN from the IRS; it’s required for tax filings, banking, and hiring employees.
Register with the Securities and Charities Division if soliciting contributions If your nonprofit will seek donations, register with the appropriate state division to comply with fundraising laws.
Apply for state tax exemption Submit necessary forms to qualify for exemption from state income and sales taxes.
Register for state employment accountsif hiring employees Set up accounts for unemployment insurance, withholding tax, and workers' compensation if you plan to employ staff.

Annual Filing Requirements

File annual registration with the Secretary of State – Submit the required annual registration to keep your nonprofit active and compliant in Georgia.
Renew charitable organization registration (if applicable) – If your nonprofit solicits donations, renew your charitable registration with the appropriate state agency.
Submit annual financial statements – Provide up-to-date financial information as part of your reporting obligations.
Maintain registered agent in Georgia – Ensure you have a valid registered agent with a physical address in Georgia to receive legal and official documents.
Update corporate information as needed – Report any changes to your nonprofit’s name, address, officers, or other corporate details to the state.

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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.

Sources and References

This resource guide is compiled from authoritative sources including:

This resource page serves as a comprehensive guide for understanding Georgia’s FTB state filing requirements for non-profits, ensuring that organizations remain compliant while focusing on their mission-driven work effectively.

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Non-Profit State Filing

Georgia State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Key requirements include:

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Streamline Your Tax Filing Process with TaxZerone

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

Frequently Asked Questions

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

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

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

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

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

About TaxZerone®

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Tools

Resources

Employment Tax Forms

Exempt Org. Forms

Information Returns

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Essential Forms

Excise Tax Forms

Business Tax Forms

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Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Georgia State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Key requirements include:

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Streamline Your Tax Filing Process with TaxZerone

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

Frequently Asked Questions

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

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

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

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

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

About TaxZerone®

Forms

Quick Links

Tools

Resources

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