Starting a Nonprofit in Georgia

 Step One: Name Your Organization

  • Complete a name search on the Georgia Secretary of State website to make sure your name does not conflict with any other registered organizations in Georgia
  • Make sure the name includes one of the following...
    • Corporation (Corp.)
    • Incorporated (Inc.)
    • Company (Co.)
    • Limited (Ltd.)
  • Fill out a Name Reservation Request to reserve the organization's chosen name for 30 days
    • Filing Fee: $25

Step Two: Recruit Incorporators and Initial Directors
  • Need to recruit at least one Incorporator (person who will sign the Articles of Incorporation in Step Four)
  • Need to recruit at least one Director (the nonprofit's governing body) with the following requirements:
    • Qualifications: natural person 18 years of age or older
    • No residency requirement
    • No membership requirement
    • Term: one year
    • Quorum: majority
    • Committee: minimum of one director

Step Three: Appoint a Registered Agent
  • This person is responsible for receiving the legal notices for the nonprofit
  • Requirements:
    • be physically located in Georgia
    • Maintain an office that is open during regular business hours
    • Be able to provide contact information (Step Four)

Step Four: Prepare and File Articles of Incorporation
  • This documents the official formation of the nonprofit
  • Includes the following:
    • corporate name
    • nonprofit statement
    • registered agent name and contact information
    • principal office address
    • purpose of nonprofit
    • dissolution statement
    • signature
  • Submit documentation through the Georgia Secretary of State

Step Five: Publish Incorporation
  • Must publish Notice of Incorporation by the next business day after filing the Articles of Incorporation

Step Six: File Initial Report
  • File Initial Report to the Georgia Secretary of State
  • Form: https://ecorp.sos.ga.gov/ARForm
  • Filing Method: Mail or online
  • Agency Fee: $30
  • Need to submit the Initial Report within 90 days of Step Five

Step Seven: Obtain an Employer Identification Number (EIN)
  • EIN allows the nonprofit to open a bank account, apply for 501(c)(3) status and submit 990 returns to the IRS
  • Submit the form to the Internal Revenue Service
  • Form: https://www.irs.gov/forms-pubs/about-form-ss-4
  • Filing Method: mail, phone, fax or online
  • IRS Fee: $0
  • Turnaround: immediately by online or by phone; four business days by fax; 4-5 weeks by mail

Step Eight: Store Nonprofit Records
  • Be sure to keep track of the EIN letter, bylaws, meeting minutes and the 501(c)(3) determination letter

Step Nine: Establish Governing Documents and Policies
  • Review, discuss and ratify the bylaws during the Board of Directors meeting
  • Create and adopt a Conflict of Interest Policy
    • both of these documents are required when filing for the 501(c)(3) exemption

Step Ten: Hold Organizational Meeting of the Board of Directors (continuation of Step Nine)
  • Approve the bylaws
  • Adopt the Conflict of Interest policy
  • Elect directors
  • Appoint officers
  • Approve new resolutions

Step Eleven: Get Georgia State Tax Identification Numbers/Accounts
  • Submit the the Georgia Department of Revenue
  • Application/Filing Method: Online
  • Fee: $0

Step Twelve: Apply for 501(c)
  • This allows the nonprofit to apply for grants and be exempt from IRS income tax
  • Agency: Internal Revenue Service
  • Forms:
  • Filing Method: Mail
  • Agency Fee:
    • $275 for organizations filing Form 1023-EZ
    • $600 for organizations filing Form 1023
  • Turnaround:
    • 1023-EZ Average: <1 month
    • 1023 average: 3-6 months


Step Thirteen: Apply for State Tax Exemption(s)
  • To file to obtain exemption from state income tax:
    • Agency: Georgia Department of Revenue
    • Attach IRS Determination Letter and Letter of Incorporation to tax returns
  • To file to obtain exemption from state sales tax:
    • Agency: Georgia Department of Revenue

Step Fourteen: Register for Charitable Solicitation (Fundraising)

References
Information Center & License Library. How to Start a Nonprofit Organization in Georgia | Harbor                 Compliance. (n.d.). https://www.harborcompliance.com/how-to-start-a-non-profit-organization-             in-georgia

Walker, J. (2022, October 24). How to start a nonprofit in Georgia (step-by-step guide). OnBoard Board Management Software | Board Portal | Board Intelligence. https://www.onboardmeetings.com/blog/how-to-start-a-nonprofit-georgia/ 

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