Georgia maintains specific filing requirements for non-profit organizations operating within the state to ensure legal compliance and maintain good standing.
Secretary of State Forms | Charitable Registration | State Tax Forms | Federal Forms (Required for State Compliance) |
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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).
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 |
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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. . |
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.
Nonprofits must file an Annual Registration/Report annually with the Secretary of State to maintain their active status.