Follow this instructions to maintain your 501(c)(3) Nonprofit Public Charity in Georgia in good standing.
In order to keep a 501(c)(3) nonprofit company in Georgia, you must:
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.
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.”
If you have any concerns, please contact the IRS at
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.
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.
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.
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.
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.
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:
For further information, see the Department of Labor’s Guide to Unemployment Insurance.
For further information about enrolling, see the Department of Revenue’s withholding tax website.
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:
Your company is NOT required to share the following papers or information with the general public:
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