Starting a nonprofit in Georgia

Incorporation

Filing

Articles of Incorporation — Nonprofit Corporation

Agency

Georgia Secretary of State, Corporations Division

State fee

$100 — never marked up by us

Processing

About 7 business days online; roughly 2 weeks by mail ($110 paper fee)

Expedite

$100 (2-business-day) / $250 (same-day) / $1,000 (1-hour)

Watch out

• Georgia's standard articles do NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be added to the articles text.
• Georgia requires publishing a notice of intent to incorporate in the county's official legal newspaper (about $40, sent no later than the next business day after filing) — a step unique to a handful of states.
• An initial annual registration is due within 90 days of incorporation, then every year between January 1 and April 1.

Ongoing compliance

Registered agent

Must have a Georgia street address; the corporation cannot serve as its own agent.

Charitable registration

Required — Georgia Secretary of State, Charities Division. Initial: $35. Renewal: Every 24 months — $20 renewal before the registration expires. Required before soliciting Georgia residents. Exempt if you raise under $25,000 a year and use no paid fundraisers.

Annual report

Annual registration between January 1 and April 1 (initial registration due within 90 days of incorporation) — $30 online

State tax exemption

Income tax exemption follows the IRS determination (attach the letter to your first state return). Georgia offers NO general sales tax exemption for nonprofit purchases — only narrow statutory categories qualify.