Georgia Nonprofits State Tax Overview- Updated April 21, 2023 - 8.00 AM - Admin, ExpressTaxExempt
Read through this page to explore everything related to the State of Georgia’s registration and reinstatement process of charity organizations.
To offer a comprehensive understanding, we have listed the filing methods the Georgia state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.
Table of Contents
1. Registration and Reinstatement of Nonprofit Organizations for Georgia
Charitable organizations that solicit funds in or from Georgia must register with the Secretary of State unless they are exempt from registration as mentioned in the Charitable Solicitations Act.
The following documents and fees are required to complete the registration process. Upon submission, the Division will review the information and will contact your organization if they need additional information.
If the charitable organization received or collected any charitable contributions during its preceding fiscal year, attach the most recently filed financial statements covering those periods. The criteria for such required financial statements are:
A. If the organization received or collected more than $1,000,000.00 during the preceding fiscal year, submit a certified financial statement prepared by an independent certified public accountant for that year.
B. If the organization received more than $500,000.00 but not more than $1,000,000.00 during the preceding fiscal year, submit financial statements for that year that are reviewed by an independent certified public accountant.
C. If the organization has received or collected less than $500,000.00 in its preceding fiscal year, submit financial statements for that year. The financial statements for that year need not be certified or reviewed.
D. If the charitable organization is newly formed and has not received charitable contributions, attach a signed statement from an officer of the organization attesting to that fact instead of financial statements.
Form 990 and Form C200 Instructions for Charitable Organizations in Georgia
Attach the IRS Form 990 or Form 990-EZ for the preceding fiscal year, unless it wasn’t filed previously. If the charity filed a Form 990-N (e-Postcard), it must fill out and submit the Georgia Form C200 for the preceding fiscal year.
Georgia DOES NOT accept the Form 990-N.
GA Form C200 Instructions
If the organization filed a Form 990-N (postcard), it must fill out and submit the Georgia Form C200 for the previous fiscal year. Georgia DOES NOT accept the Form 990-N.
Forms Required: C-100 (Georgia Charitable Solicitations Act Charitable Organization Registration)
Filing Method: Online or Postal Mail
Filing Fee: $35
Mail To:Securities and Charities Division Office of the Georgia Secretary of State
2 Martin Luther King Jr. Drive SE
Suite 317 West Tower - Atlanta, GA 30334
Reinstatement of Registration for the State of Georgia
A charitable organization may reinstate its registration if it has expired, lapsed, or has been withdrawn.
The following documents and fee payment are required to complete the reinstatement process. Upon submission, the Division will review the information and will contact your organization if they need additional information.
Note: For the application of reinstatement, you must submit two prior year financial statements and IRS Form 990.
Fee details for (Reinstatement): $35
Filing Method: Online
Renewal of Registration for the State of Georgia
Charitable organization registration is valid for twenty-four (24) months from its effective date and must be renewed on or before its expiration date. The renewal application period opens ninety (90) days before the organization's expiration date.
The required documents and fees to complete the renewal process are described below. Upon receipt of the complete submission, the Division will review your information and will contact the organization if they need additional information.
Please submit a fully completed Charitable Organization Renewal Notice. The Division will send your organization a renewal notice approximately forty-five (45) days before its renewal date.
Filing Fee (Renewal): $20
Renewal Notice: CHARITABLE ORGANIZATION RENEWAL NOTICE
Filing Method: Online
2. Georgia Nonprofit Annual Reports and Filings
An entity must file an annual registration each calendar year which is due between January 1 and April 1. Annual registration filings made before January 1 will NOT be applied to the next annual registration period.
- Control number or name of the corporation
- Name of the person filing the annual registration
- A valid email address
- Name and address of the registered agent (must be a physical street address in Georgia where an individual can be located in-person for the company)
- Mailing address of the principal office
- Name and address of each officer (CEO, CFO, Secretary)
- A valid major credit card including the 3-digit security code from the signature panel on the back and the expiration date (we accept MC, VISA, AMEX, and Discover Cards)
Filing Method: Online
Extension of Time
The commissioner can grant a reasonable extension of time for filing upon the application Form IT-303. This must be filed on or before the filing due date, and if delayed, a reasonable cause for the delay must be shown. If the taxpayer has already received an extension from the IRS, the same extension applies to the Georgia Department of Revenue also.
A copy of the Federal extension must be attached to the Georgia return. The interest is added to any tax due from the regular due date of the return until it is paid. Georgia does not grant an extension of over 6 months from the due date of the return.
Note: If the organization is tax-exempt under the IRS, a copy of the determination letter must be attached.
Tax Rate: As provided by Georgia Code Section 48-7-25 unrelated business income shall be taxed at the rate of 5.75%
Penalties and Interest
Penalty for late filing of return - 5% of the tax not paid by the original due date for each month or fractional part thereof up to 25%. Penalty for failure to pay the tax shown on a return by the due date - 1/2 of 1% of the tax due for each month or fractional part thereof – up to 25%
3. Georgia Nonprofit State Filing Requirements
Any unrelated trade or business income from Georgia must file Form 600-T. This applies to every tax-exempt organization that is required to file Form 990-T with the federal government.
Mailing AddressReturns should be mailed to the Georgia Department of Revenue,
PO Box 740397,
Atlanta, GA 30374-0397.
Every exempt organization which is required to file form 990 - T with the federal government and has unrelated trade or business income from Georgia sources must file a Form 600-T.