Starting a Nonprofit in GA

Hello Reader,

For today's post I'm going to be listing the steps required to start a nonprofit in the state of Georgia. These are just general steps for any nonprofit, however, they could also be used to start an environmental org, such as one to protect and/or the Chattahoochee River.

 Steps for establishing a 501c(3) organization in the State of Georgia

1. Formation meeting: Establish a board of directors, officers and their titles, and come up with a name for the nonprofit. The board should create and support a resolution to establish the nonprofit and move towards filing for incorporation and federal tax exemption

2. Acquire a Federal Employer Identification Number (FEIN): A FEIN is an identification number for all organizations. It is provided by the IRS and becomes permanently associated with the organization. A FEIN can be acquired by filling out an SS-4 form on the IRS website

3. File for incorporation: File an Articles of Incorporation form through the Corporations Division of the Secretary of State’s office. In Georgia organizations must publish an intent to incorporate and pay a $40 fee to do so

4. Establish the organization’s bylaws: Bylaws are the rules and organization and its staff and members must follow. They are required by state law, and must be filed with the IRS when pursuing tax-exemption. It is important the bylaws are congruent with state and federal laws regarding non-profits, so they should be created by someone with an understanding of these laws

5. Seek tax-exemption from the IRS/obtain a 501(c)(3) status: File form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code) with the IRS, which looks at all aspects of the organization’s structure and program. Because of how comprehensive it is, often between 50-100 pages of information are filed. This process costs $600

6. File for state income tax exemption: Submit form 3605 (Application for State Income Tax Determination Letter) and the required documents listed on the form to the Georgia Department of Revenue. This form can be acquired on the Department of Revenue’s website

7. Register with Department of Charitable Solicitations: Fill out form C-100 (Georgia Charitable Solicitations Act Charitable Organization Registration) through the Secretary of State. This process costs $35

8. Ongoing compliance steps (once your nonprofit has been successfully established: 

1. File annual corporate reports 

2. File form 990 (Return of Organization Exempt from Income Tax) annually with the IRS (reports income, expense activity, etc.)

3. Report tax exempting information to the state

4. Renew registration with Department of Charitable Solicitations annually 

References:

Foundation Group Inc. 2021. Starting and Maintaining a Nonprofit in Georgia. Foundation Group. 

Available from https://www.501c3.org/state-nonprofit-guide/how-to-start-a-nonprofit-in-georgia/. 

The State of Georgia. 2021. Tax Exempt Organizations (Income Tax) - FAQ. Georgia Department of 

Revenue. https://dor.georgia.gov/tax-exempt-organizations-income-tax-faq#field_related_links-486-0. 

I hope you find these steps informative and perhaps even helpful!

Fran