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.
Required Non-profit Forms
| Secretary of State Forms | Charitable Registration | State Tax Forms | Federal Forms (Required for State Compliance) |
|---|---|---|---|
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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).
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. . |
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.
