Follow this instructions to maintain your 501(c)(3) Nonprofit Public Charity in Georgia in good standing.
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8 Ways to Keep Your Nonprofit Legal
In order to keep a 501(c)(3) nonprofit company in Georgia, you must:
Apply for a state tax exemption.
Tax-exempt organisations must file annual federal returns.
Keep a Registered Agent on file.
Submit periodic reports
Request permissions and licences
Renew Your Charity Registration
Employees
Follow the Public Inspection Rules.
1. Apply for a state tax exemption.
A. Exemption from State Income Tax
When your organisation gets its 501(c) determination letter from the IRS, you may submit that letter to your Georgia state tax return. This acts as a tax exemption application.
B. Exemption from State Sales Tax
Only if your organisation is featured on this list of qualified organisations will it be free from paying state sales tax.
2. Tax-exempt Organizations’ Annual Federal Returns
A. Federal Income Tax Returns
The IRS requires most tax-exempt charitable organisations to submit an annual return (Check the IRS website for a list of exceptions).
An organization’s yearly gross receipts dictate which form should be utilised to submit the annual federal return.
The IRS defines ‘gross receipt’ as “the total sums the organisation received from all sources throughout its yearly accounting period, before deducting any expenditures or expenses.”
For gross revenues of $50,000 or more, file Form 990-N.
$200,000 in gross income and $500,000 in total assets —- File 990-EZ
If your gross revenues exceed $200,000 or your total assets exceed $50,000, you must file a 990 form.
If you have any concerns, please contact the IRS at
(800) 829-3676 (Form related questions)
(800) 829-1040 (general information)
B. Unrelated Business Profits
If an organisation earns more than $1,000 from a trade or company that is unrelated to the organization’s declared purpose, it must submit Form 990-T to pay taxes on that revenue.
If your organisation anticipates to pay $500 or more in unrelated business income taxes for the year, you must pay a quarterly estimated tax on the unrelated business income using Form 990-W.
3. Keep a Registered Agent on file.
Any charity that has incorporated must have a registered agent with a Georgia office location. If your registered agent or office address changes, you must tell the Secretary of State on your annual or revised annual registration, which may be obtained online.
Your company may be terminated if you fail to inform the Secretary of State of this change.
4. Submit Periodic Reports
All nonprofits in Georgia must file an initial registration report with the Georgia Secretary of State within 90 days after incorporation. This form is available online through the Georgia Corporations online filing system.
Furthermore, between January 1 and April 1 of each calendar year, all organisations will be required to submit an annual registration form. Nonprofits may submit this form online using Georgia Corporations’ online filing system.
Failure to submit the required reports may result in the termination of your company.
5. Request Permits and Licenses
The majority of Georgia NGOs will not need any form of state-level business licence. However, your county or city may have different criteria, which you may find out about by contacting your city hall.
6. Renew Your Charity Registration
Charitable Georgia charities that want to collect donations must first register with the Georgia Secretary of State. You may register by completing Form C-100, and you must renew your registration every two years.
7. Employees
If your organisation will have any sort of workers, you must register with both the Georgia Department of Labor and the Georgia Department of Revenue.
You may register with the Georgia Department of Labor and the Georgia Department of Revenue online or by calling:
Georgia Labor Department
PO Box 740234
30374-0234 Atlanta, Georgia
Phone: (404) 232-3301
Website address: http://www.dol.state.ga.us
For further information, see the Department of Labor’s Guide to Unemployment Insurance.
Georgia Revenue Department
Welcome to 4125 Welcome All Road
Atlanta, Georgia 30349
Phone: (877) 423-6711
URL: https://dor.georgia.gov/tax-registration
For further information about enrolling, see the Department of Revenue’s withholding tax website.
8. Follow the Public Inspection Rules.
To comply with federal requirements governing 501(c)(3) organisations, you must make the following papers available to any member of the public who wants them:
Annual returns for your organisation may be filed up to three years after the due date (including the following Forms: 990-PF, 990-EZ, 990-T, and 990)
Any supporting documentation and attachments for the 990 forms listed above. For Schedule B, however, you simply need to indicate the kind of the gift and the amount given.
Official IRS documentation demonstrating that your group is tax-exempt.
Your organization’s exemption application and any supporting documentation filed with it (including Form 1023).
Your company is NOT required to share the following papers or information with the general public:
Schedule B sections of Form 990/990-EZ that identify donors.
Anything deemed an adverse judgement, including past rejections of tax-exempt status.
Any extra information that the IRS is entitled to withhold, such as trade secrets, patents, and so forth.