How to Start a 501(c)(3) Nonprofit in Georgia: State Incorporation, Form 1023 and Solicitation Registration
Starting a 501(c)(3) nonprofit in Georgia involves two separate processes. First you form a nonprofit corporation with the Georgia Secretary of State. Then you apply to the IRS for federal tax-exempt recognition. Charitable solicitation registration is a third item that many founders miss until they start asking for donations. This guide walks through each stage in order, with the fees and deadlines we could verify and a list of items you should confirm with the agency that controls them.
This is informational content, not legal or tax advice. Nonprofit formation involves governance, tax and fundraising rules that depend on your facts. Talk to a Georgia-licensed attorney and a CPA before you file, especially if you plan to hold property, hire staff or raise money in more than one state.
Keep the two stages apart
Georgia and the IRS act on different timelines and use different forms. Mixing them up causes most of the early mistakes we see.
- Stage 1: the state entity. You file Articles of Incorporation with the Georgia Secretary of State, Corporations Division. This creates the legal entity. It does not make the organization tax-exempt.
- Stage 2: federal recognition. You apply to the IRS on Form 1023-EZ or Form 1023. Approval recognizes 501(c)(3) status for federal income tax purposes.
Georgia tax treatment is a separate question handled by the Department of Revenue. Federal approval does not settle it, so plan for it as a third item.
Stage 1: Form the Georgia nonprofit corporation
Georgia rewrote its nonprofit corporation code in Senate Bill 148 of 2023, effective July 1, 2023. The Secretary of State's Corporations Division at sos.ga.gov/corporations-division handles the filing, and most filers use the eCorp portal at ecorp.sos.ga.gov.
Step 1: Check and reserve the name
The name must be distinguishable on the Secretary of State's records, and it must meet the Secretary of State's name rules. Check both before you file. If you need time to finalize the name, you can reserve it for 30 days for $35.
Step 2: Appoint a registered agent
Every Georgia entity must keep a registered agent at a registered office with a Georgia street address. A P.O. box or mail drop does not qualify. Choose an agent who lives in Georgia, and remember that an entity cannot serve as its own registered agent. Confirm the agent rules for nonprofit corporations with the Secretary of State. Changing the agent later costs $5 per entity (minimum $20) plus the $10 service charge.
Step 3: File the Articles of Incorporation
The formation document is the Articles of Incorporation. The filing fee is $100, or $110 with the $10 service charge, whether you file online or on paper. Standard processing takes about 7 to 10 business days online and about 15 business days on paper.
If you need speed, expedited review costs $120 for 2 business days, $275 for same-day handling if the filing is received by noon, or $1,200 for one-hour review on business days.
The purpose and dissolution clauses matter most for the IRS. Your purpose clause should limit the organization to exempt purposes. Your dissolution clause should direct remaining assets to another exempt organization rather than to members or founders. The IRS looks for both in your governing documents, so have an attorney check the wording before you file.
Step 4: Appoint the board and adopt governing documents
A Georgia nonprofit is governed by its board. Appoint an initial board, adopt bylaws, and adopt a written conflict of interest policy. The conflict policy is not a state filing, but the IRS application asks whether you have one, so put it in place before you apply. Keep minutes of the organizational meeting, including the adoption of the bylaws, the conflict policy and the decision to seek tax-exempt status.
Step 5: Check publication and calendar the annual registration
Whether a nonprofit must publish a notice of incorporation, as a for-profit corporation does, is not confirmed for this guide. Check with the Secretary of State before you assume it either way.
Nonprofits file an annual registration between January 1 and April 1 each year. The fee is lower than the $60 that for-profit corporations and LLCs pay, but published figures for the nonprofit fee differ, so check the Secretary of State for the current amount and the late penalty before you set a reminder.
Stage 2: Apply to the IRS for 501(c)(3) recognition
Federal recognition is a separate application. Choose the form based on your projected size.
| Form | IRS user fee | Who it fits |
|---|---|---|
| Form 1023-EZ | $275 | Organizations with projected gross receipts of $50,000 or less and assets of $250,000 or less |
| Form 1023 | $600 | Organizations that do not qualify for the EZ version, or that prefer the full review |
Confirm current fees and eligibility at irs.gov before you file, because the IRS updates both.
An application filed within 27 months of formation is retroactive to the date of formation. Confirm how the IRS treats later filings before you rely on any other date.
Federal recognition does not settle your Georgia tax position. Ask the Georgia Department of Revenue at dor.georgia.gov about state income tax, sales tax exemption, and any registration you need.
Georgia charitable solicitation registration
Soliciting contributions in Georgia without a registration statement filed with the Secretary of State is unlawful unless an exemption applies (O.C.G.A. 43-17-5). The obligation starts when you ask for donations, not when you incorporate, so do not wait for your first fundraiser to look into it.
Check with the Secretary of State for the registration fee, the renewal schedule, and which organizations qualify for an exemption. This guide does not state a fee for registration, so do not budget from an older figure.
Other registrations to plan for
- EIN. The IRS issues an employer identification number at no cost. You need one for the IRS application, banking and payroll.
- Department of Revenue. If you sell taxable goods or have employees, register through the Georgia Tax Center at gtc.dor.ga.gov. Registration there is free. The state sales tax rate is 4%, and combined state and local rates run from 6% to 9% by county and city (Atlanta is 8.9%). Georgia issues no separate resale permit. The resale instrument is Form ST-5, the certificate of exemption. Whether your nonprofit qualifies for any sales tax exemption is a question for the Department of Revenue.
- Local occupation tax certificate. Georgia issues no general statewide business license. Any activity that sells goods or services needs the local certificate, which is often called a business license. A business inside a city pays the city. The county issues the certificate for unincorporated areas, and more than half of Georgians live outside any city. Georgia's 159 counties and about 537 cities each set their own formula, deadlines and prerequisites under O.C.G.A. Title 48, chapter 13. Confirm with the issuing office before you open.
- E-Verify. Private employers with more than 10 employees must file an E-Verify affidavit to get the local certificate (O.C.G.A. 36-60-6).
- Workers' compensation. Coverage is required at three or more workers, including part-time workers.
- Department of Labor account. Set one up when you hire. Georgia has no state paid sick leave or family leave mandate, so check your federal obligations separately.
- Trade name. If you operate under a name other than your corporate name, file a trade name registration with the Clerk of Superior Court of the county where the organization is chiefly carried on. It is not filed with the Secretary of State. The clerk fee is about $165 plus a newspaper notice published once a week for two weeks. Confirm the exact amount with your county clerk.
Suggested order of steps
- Confirm the name is available, and reserve it if you need time.
- Appoint a registered agent with a Georgia street address.
- File the Articles of Incorporation with purpose and dissolution clauses.
- Appoint the board, adopt bylaws and a conflict of interest policy, and hold the organizational meeting.
- Obtain an EIN, then file Form 1023-EZ or Form 1023.
- Register for charitable solicitation before you ask for donations.
- Confirm Department of Revenue requirements, the local occupation tax certificate and any employer registrations before you start operating or hire staff.
- Calendar the annual registration window from January 1 to April 1.
Items to confirm before you file
- Notice of incorporation: whether a nonprofit must publish one. Check with the Secretary of State.
- Annual registration: the current nonprofit amount and late penalty. Check with the Secretary of State.
- Solicitation registration: the fee, renewal schedule and exemptions. Check with the Secretary of State.
- Federal forms: current IRS fees and Form 1023-EZ eligibility. Check at irs.gov.
- Georgia tax: income tax, sales tax exemption and registration. Check with the Department of Revenue.
- Local certificate: the formula, deadlines and prerequisites. Check with your city or county.
Official resources
- Georgia Secretary of State, Corporations Division: https://sos.ga.gov/corporations-division
- eCorp filing portal: https://ecorp.sos.ga.gov/
- Business search: https://ecorp.sos.ga.gov/BusinessSearch
- Georgia Department of Revenue: https://dor.georgia.gov/
- Georgia Tax Center: https://gtc.dor.ga.gov/
- Internal Revenue Service: https://www.irs.gov/
- Georgia Small Business Development Center at the University of Georgia: https://www.georgiasbdc.org/
Nonprofit formation is simpler when the governing documents are right the first time. An hour with a Georgia attorney before you file costs far less than amending articles or re-applying to the IRS. This guide is informational only, so confirm every item above with the agency that issues it.