Georgia

Georgia’s ordinary nonprofit corporation is governed by the Georgia Nonprofit Corporation Code in O.C.G.A. Title 14, Chapter 3. It is legally distinct from an LLC, an unincorporated association, a foreign corporation, and federal tax-exempt status.

Deadline

Choose the entity form before filing formation documents.

Fee

$0 — No separate fee for selecting the statutory form

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

One time

Applies to: An organization choosing the ordinary domestic nonprofit corporate form in Georgia.

• Special-purpose entities and unincorporated nonprofit associations may be governed by other law. Federal 501(c)(3) recognition is separate.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 3 more ↗

A domestic nonprofit corporation is created by filing Articles of Incorporation. Online filers enter the required information through Georgia eCorp. Paper filers draft articles that satisfy the statute and submit them with Corporation Transmittal Form CD 227. The LLC formation form CD 030 is not a nonprofit corporation form.

Deadline

Before acting as a Georgia nonprofit corporation; a permitted delayed effective date may be used.

Fee

$110 — Total formation filing charge ($100 statutory filing fee + $10 service charge)

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

One time

Applies to: A new domestic Georgia nonprofit corporation.

• The Secretary of State does not provide a fill-in paper Articles of Incorporation form for an ordinary corporation. CD 030 belongs to the LLC workflow.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 6 more ↗

The initial Annual Registration reports the corporation’s principal office and three principal officers. It must be filed within 90 days after incorporation unless the special October 2–December 31 rule applies.

Deadline

Within 90 days after incorporation, subject to the year-end exception.

Fee

$40 — Total initial Annual Registration charge ($30 filing fee + $10 service charge, per the fee schedule)

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

Unknown

Applies to: A newly incorporated domestic Georgia nonprofit corporation.

• This corporate filing is separate from charity registration, federal Form 990, Georgia income-tax filings, and local licenses.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 4 more ↗

A nonprofit corporation must have a board. A corporation without members that was incorporated on or after July 1, 2023 must have at least three directors. Other nonprofit corporations generally may have one or more directors unless articles or bylaws require more.

Deadline

At the organizational stage and continuously.

Fee

$0 — No routine state filing fee for director elections

Filing agency

Georgia courts (Courts)

Frequency

As needed

Applies to: Every Georgia nonprofit corporation.

• Do not convert the three-director rule into a universal rule for every older or member corporation; governing documents may require more.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / Governor of Georgia and 2 more ↗

The corporation must have a chief executive officer, secretary, and chief financial officer, although different titles may be used. An executive director is an officer unless the bylaws or board provide otherwise. One person may hold multiple offices, but the same person may not simultaneously serve as chief executive officer and secretary.

Deadline

Promptly after formation and continuously.

Fee

$0 — No state filing fee for appointments

Frequency

As needed

Applies to: Georgia nonprofit corporations.

• Governing documents may add officers or allocate duties, subject to the statutory restriction.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 2 more ↗

The filing must identify a registered agent and a registered office in Georgia. The office must be a physical Georgia street address; it cannot be only a post-office box or mail drop. The corporation must keep the information current.

Deadline

At formation or foreign qualification and continuously thereafter; update after a change.

Fee

$0 — Included in formation or qualification. Separate agent/address filings use the current fee schedule, if any

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

As needed

Applies to: Every domestic nonprofit corporation and every qualified foreign nonprofit corporation.

• The agent may be an eligible individual or entity. A principal office or mailing address is not automatically the registered office.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 5 more ↗

Obtain Secretary of State charity registration before soliciting or accepting contributions in Georgia. The corporate status of a domestic or foreign entity must be active first. Initial or reinstatement registration uses Form C-100 or the corresponding current application, includes consent to service, and may be submitted through GASeamlessGov or by mail under the active guide.

Deadline

Before solicitation or acceptance of covered contributions.

Fee

• $35 — Initial registration $35; reinstatement $35 (amount 1)
• $35 — Initial registration $35; reinstatement $35 (amount 2)

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Unknown

Applies to: A domestic or foreign charitable organization subject to the Georgia Charitable Solicitations Act and not exempt.

• Corporate Certificate of Authority and charity registration are separate. Statutory exemptions must be evaluated before relying on nonregistration.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Securities and Charities Division and 5 more ↗

Georgia charity registration is valid for 24 months from approval. Renewal may be filed during the 90 days before expiration, and the agency generally sends notice about 45 days before expiration. File by the expiration date; do not describe this as an annual charity registration.

Deadline

During the 90-day window before the registration expiration date and no later than expiration.

Fee

$20 — Renewal fee: $20

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Every two years

Applies to: A registered charity that will continue soliciting in Georgia.

• The corporate Annual Registration remains annual January 1–April 1; federal Form 990 follows a separate fiscal-year formula.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Securities and Charities Division and 3 more ↗

Georgia Department of Revenue no longer accepts Form 3605 or issues separate Georgia exemption letters for years after 2007. Federal exemption status generally drives exempt-organization income-tax treatment, subject to filing and unrelated-business-income rules.

Deadline

No current exemption-letter application deadline; retain federal determination and file required returns/copies.

Fee

$0 — No application fee because the former exemption-letter process is discontinued

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Unknown

Applies to: A federally exempt organization considering Georgia corporate income-tax exemption.

• Sales/use tax, property tax, local occupation tax, payroll, and charitable registration remain separate.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue and 2 more ↗

Register for sales/use tax through Georgia Tax Center before taxable sales, collect tax at the applicable state and local rate, file assigned returns, and close the account when taxable activity ends.

Deadline

Before taxable sales; returns on the assigned schedule.

Fee

$0 — No universal registration fee stated; tax, penalties, and interest apply

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Unknown

Applies to: A nonprofit making taxable retail sales of tangible personal property, accommodations, admissions, meals, or taxable services.

• A one-time fundraiser is not automatically exempt. Specific exemptions must be matched to the transaction.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue and 4 more ↗

Complete Form ST-5 with the precise statutory exemption and provide it to the seller. The seller retains the certificate. Federal 501(c)(3) status alone is not a valid reason on the form.

Deadline

At or before the exempt transaction, subject to any statutory cure rules.

Fee

$0 — No separate state fee for Form ST-5

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Unknown

Applies to: A purchaser or seller relying on a Georgia sales/use-tax exemption that permits certificate use.

• Certain exemptions require a DOR Letter of Authorization in addition to or instead of a generic certificate.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue and 2 more ↗

Federal 501(c)(3) status alone does not exempt property. The property must fit a Georgia constitutional/statutory exemption, including qualifying charitable, religious, or educational ownership and use. The county board of tax assessors determines the exemption.

Deadline

File under the county’s application/return period, commonly January 1 through April 1 unless local law provides otherwise.

Fee

$0 — No universal statewide fee confirmed; local procedural fees, if any, vary

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Unknown

Applies to: A nonprofit owning Georgia real property and claiming a statutory ad valorem tax exemption.

• Charitable use, religious use, educational use, and conservation/public-purpose exemptions have distinct elements.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / LexisNexis and 3 more ↗

For annual gross revenue of not more than $500,000, internally prepared financial statements are accepted under the renewal instructions. For more than $500,000 but not more than $1,000,000, financial statements must be reviewed by an independent CPA. For more than $1,000,000, financial statements must be certified or audited by an independent CPA. Investment income is excluded from the revenue measure under the rules.

Deadline

With the applicable registration or renewal filing for each required fiscal period.

Fee

$0 — No state CPA fee; private professional cost varies

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Unknown

Applies to: A charitable organization filing financial statements with the Secretary of State.

• Government grants, contracts, federal awards, and regulated programs can impose additional audit requirements.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Securities and Charities Division and 2 more ↗

Secretary of State formation does not authorize food service, child care, healthcare, professional services, construction, occupancy, fire, zoning, or special events. Check state licensing agencies and the city/county where the activity occurs.

Deadline

Before regulated activity or occupancy; renew on the agency/local schedule.

Fee

$0 — Varies by license and locality; no universal statewide business-license fee

Filing agency

Municipality or county occupational-tax office

Frequency

Event triggered

Applies to: A nonprofit conducting regulated activities or operating from physical premises.

• A nonprofit exemption from one tax does not exempt it from health, safety, zoning, or professional regulation.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State and 5 more ↗

A qualifying §501(c)(3) nonprofit generally becomes subject to Georgia unemployment insurance at the four-workers-in-20-weeks threshold. File Form DOL-1N and attach federal exemption documentation.

Deadline

File when employment begins and no later than the point liability is reached; follow current GDOL account instructions.

Fee

$0 — No universal registration fee; contributions or reimbursable charges apply

Filing agency

Georgia Department of Labor (DOL)

Frequency

Unknown

Applies to: A nonprofit employer with four or more workers in employment in each of 20 different calendar weeks in the current or preceding calendar year, or another coverage trigger.

• Churches and certain religious employment, independent contractors, and other statutory exclusions require separate analysis. Voluntary coverage may be available.

Last verified: 2026-07-22

Official sources: Georgia Department of Labor and 3 more ↗

Georgia generally requires workers’ compensation insurance or approved self-insurance when an employer has three or more employees, whether full-time or part-time. Corporate officers count toward the threshold.

Deadline

Coverage must be in place when the employer reaches the threshold.

Fee

$0 — Insurance premium or self-insurance cost varies; no universal filing fee

Filing agency

Georgia State Board of Workers' Compensation (SBWC)

Frequency

As needed

Applies to: A Georgia nonprofit employer regularly employing three or more persons, subject to statutory exclusions.

• Independent-contractor classification is fact-specific. Government employers and specialized programs can have additional rules.

Last verified: 2026-07-22

Official sources: Georgia State Board of Workers’ Compensation and 2 more ↗

The $110 Secretary of State formation charge is distinct from optional expedited service and the $40 private newspaper publication payment. Current expedited charges are $120 for two-business-day service, $275 for same-business-day service when timely submitted, and $1,200 for one-hour service when available.

Deadline

Pay the state charge with filing; request expedite when filing; send the publication request and $40 by the statutory next-business-day deadline.

Fee

• $110 — State filing/service charge (see GA-F002)
• $120 — Two-business-day expedite
• $275 — Same-business-day expedite (if submitted timely)
• $1200 — One-hour expedite (when available)
• $40 — Private newspaper publication payment (paid to the county legal organ, not the Secretary of State)

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

One time

Applies to: A filer requesting expedited processing or completing the required publication.

• Private publication cost is not a Secretary of State filing fee. Newspaper add-on services beyond the statutory $40 were not established.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 4 more ↗

One or more persons may act as incorporators. After the articles are effective, the incorporators or initial directors complete the organizational meeting or written action to appoint directors when needed, adopt bylaws, and elect officers.

Deadline

At formation and promptly after the articles become effective.

Fee

$0 — No separate state fee for incorporator or organizational action

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

One time

Applies to: A new domestic Georgia nonprofit corporation.

• An incorporator need not be a Georgia resident under the ordinary statute. Special-purpose laws can differ.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 2 more ↗

The articles must contain the nonprofit’s name and the other information required by current law. A prospective 501(c)(3) should add appropriately limited charitable purposes and charitable-asset dissolution language because Georgia incorporation alone does not create federal recognition. Initial directors may be named but are not universally required in the articles.

Deadline

At formation when possible; otherwise amend before or during the federal exemption process and before inconsistent activity.

Fee

• $0 — No separate charge when charter language is included at formation
• $30 (per filing) — Later amendment/restatement fee under the current fee schedule

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

One time

Applies to: A domestic nonprofit corporation, especially one intending to seek or maintain federal 501(c)(3) recognition.

• State public-benefit obligations and federal public-charity/private-foundation classifications are not interchangeable.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 4 more ↗

No later than the next business day after filing the articles, send the required publication request and $40 payment to the official legal organ of the county where the initial registered office is located. If no qualifying legal organ exists, use a newspaper meeting the statutory paid-circulation rule.

Deadline

No later than the next business day after filing the Articles of Incorporation.

Fee

$40 — Private publication payment: $40

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

One time

Applies to: An ordinary domestic Georgia nonprofit corporation.

• This formation publication is separate from dissolution publication. County legal-organ identification is local, but the selecting rule is statewide.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 3 more ↗

Use notice substantially in this form: “NOTICE OF INCORPORATION — Notice is given that articles of incorporation which incorporate [corporation name] have been delivered to the Secretary of State for filing in accordance with the Georgia Nonprofit Corporation Code. The initial registered office of the corporation is located at [address] and its initial registered agent at such address is [agent].” The newspaper must publish once a week for two consecutive weeks, beginning within ten days after receiving the notice.

Deadline

Publication begins within ten days after the newspaper receives the notice and runs once weekly for two consecutive weeks.

Fee

$40 — Covered by the statutory $40 payment

Filing agency

County legal organ (official county newspaper)

Frequency

Unknown

Applies to: A domestic nonprofit corporation completing formation publication.

• The statute does not direct the filer to submit a proof-of-publication affidavit to the Secretary of State; retention is prudent.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 3 more ↗

The corporate name must satisfy Georgia naming and distinguishability rules. A name reservation is optional. Certificates of existence or certified records are separate services and do not replace annual registration or tax/charity compliance.

Deadline

Name compliance at filing; reservation before formation when desired; certificate orders when needed.

Fee

• $35 — Name reservation
• $20 — Certificate of existence

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

Event triggered

Applies to: A forming nonprofit, an entity reserving a name, or an organization needing certified status evidence.

• State name acceptance does not determine federal trademark rights or charitable-solicitation name disclosures.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 5 more ↗

A director must be a natural person at least 18 years old. Georgia does not impose a general director-residency or corporate-membership requirement, although the articles or bylaws may impose qualifications.

Deadline

Before election or appointment and continuously while serving.

Fee

$0 — No state filing fee

Frequency

Unknown

Applies to: Directors of an ordinary Georgia nonprofit corporation.

• Special nonprofit subtypes or grant/program requirements may impose additional qualifications.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / Governor of Georgia and 1 more ↗

Georgia permits member and nonmember structures. The articles or bylaws should clearly establish whether members exist, their classes and voting rights, admission, transfer, termination, and meeting rules.

Deadline

At formation/organization and before issuing or relying on membership rights.

Fee

$0 — No routine state filing fee unless the articles are amended

Frequency

As needed

Applies to: Georgia nonprofit corporations with members, classes, or no members.

• Donors, volunteers, clients, and newsletter subscribers are not automatically statutory members.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / Governor of Georgia and 1 more ↗

After incorporation, the incorporators or initial directors should complete the organizational action, adopt bylaws, appoint the initial board when necessary, and elect officers. Bylaws are ordinarily internal and are not filed routinely with the Secretary of State.

Deadline

Promptly after the articles become effective.

Fee

$0 — No state filing fee for internal bylaws or minutes

Frequency

One time

Applies to: A newly formed Georgia nonprofit corporation.

• Charity registration and tax applications may require copies of governing documents even though the Secretary of State does not.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / Governor of Georgia and 2 more ↗

A corporation with members must hold annual and special meetings under the code and governing documents. The time and place are generally set by the bylaws or board; failure to hold an annual meeting does not by itself dissolve the corporation or invalidate otherwise lawful action.

Deadline

On the schedule in the bylaws or board action; special meetings when properly called.

Fee

$0 — No state filing fee

Filing agency

Georgia courts (Courts)

Frequency

Annual

Applies to: A Georgia nonprofit corporation with voting members.

• A nonmember corporation does not hold member meetings; written action may be available subject to statutory conditions.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / Governor of Georgia and 1 more ↗

Board action must comply with statutory and governing-document rules for notice, quorum, voting, committees, and action without a meeting. The statutory defaults may be modified only within the code’s limits.

Deadline

Before and at each board or committee action.

Fee

$0 — No state filing fee

Frequency

Unknown

Applies to: Boards and committees of Georgia nonprofit corporations.

• Member action rules differ from board action; committees cannot exercise powers the statute reserves to the board.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / Governor of Georgia and 1 more ↗

Georgia law permits participation through communications equipment when all participants can hear one another or when the applicable statutory conditions for remote member participation are met. The articles or bylaws may impose additional limits.

Deadline

At each remote meeting.

Fee

$0 — No state filing fee

Frequency

Unknown

Applies to: Members, directors, or committees using telephone, video, or other remote communications.

• Electronic written consent is different from remote participation in a meeting.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / Governor of Georgia and 1 more ↗

Maintain articles, bylaws, minutes, accounting records, membership records when applicable, and specified recent communications and financial statements. Qualifying members and directors have statutory inspection rights subject to purpose, notice, and scope requirements.

Deadline

Continuously; respond within the statutory period after a proper demand.

Fee

$0 — No state filing fee; reasonable copying costs may apply

Filing agency

Georgia courts (Courts)

Frequency

As needed

Applies to: Georgia nonprofit corporations and persons entitled to inspect records.

• Public disclosure of IRS returns and Secretary of State charity records is separate from internal inspection rights.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / Governor of Georgia and 1 more ↗

A conflict transaction is not automatically void if material facts are disclosed and authorized by qualified directors or members, or if it is fair to the corporation. The decision and recusal process should be documented.

Deadline

Before approval or performance of the transaction when practicable.

Fee

$0 — No routine state filing fee

Filing agency

Georgia Attorney General (AG)

Frequency

Event triggered

Applies to: Directors, officers, and related persons involved in a conflicting-interest transaction.

• Federal excess-benefit rules and grant/contract restrictions are separate and may be stricter.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / Governor of Georgia and 2 more ↗

A corporation formed during this period may file its initial Annual Registration between January 1 and April 1 of the next calendar year rather than within the ordinary 90-day period, under the current statutory rule.

Deadline

January 1 through April 1 of the calendar year following formation.

Fee

$0 — Same nonprofit Annual Registration charge as the applicable filing year

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

Unknown

Applies to: A domestic nonprofit corporation incorporated from October 2 through December 31.

• The exception does not convert the annual registration into charity renewal or a federal filing.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 2 more ↗

A name change, substantive charter amendment/restatement, agent resignation or office-address change, certified copy, and certificate of existence are separate filings or services. Annual Registration does not replace every event-specific filing.

Deadline

Before or promptly after the applicable change; certificates on request.

Fee

• $30 — Amendment/restatement total (generally)
• $20 — Certificate of existence

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

Event triggered

Applies to: A nonprofit changing its public charter or registered-agent information, or needing official records.

• Fundamental transactions, mergers, conversions, and dissolution have separate approval and filing rules.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 5 more ↗

Register through Georgia eCorp or file Form CD 236, appoint a Georgia registered agent, provide the principal office and three principal officers, and submit required home-jurisdiction evidence. This corporate authority is separate from charitable-solicitation registration.

Deadline

Before conducting affairs in Georgia, subject to statutory excluded activities.

Fee

$235 — Total foreign qualification charge ($225 filing fee + $10 service charge)

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

Annual

Applies to: A nonprofit corporation formed outside Georgia that will conduct affairs in Georgia and does not fall within a statutory exclusion.

• Charity registration may be required even when a foreign corporate exclusion applies, and vice versa.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 5 more ↗

Submit an original certificate of existence or good standing from the home jurisdiction that is not more than 90 days old. A copy of the home-state articles does not substitute for the certificate under the current form instructions.

Deadline

The certificate must be no more than 90 days old when submitted.

Fee

$0 — Home-jurisdiction certificate cost is charged by the issuing jurisdiction; Georgia qualification charge is separate

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

One time

Applies to: A foreign nonprofit corporation filing paper Form CD 236 or otherwise asked for home-jurisdiction evidence.

• Foreign-country documents can require authentication or translation under current Secretary of State instructions.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 2 more ↗

After qualification, file the same corporate Annual Registration between January 1 and April 1, report the three principal officers, and maintain the Georgia agent. Failure can lead to revocation of the Certificate of Authority.

Deadline

January 1 through April 1 each year after the initial certificate of authority.

Fee

$0 — Nonprofit Annual Registration charge follows GA-F024 and its current official-source conflict

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

Annual

Applies to: A qualified foreign nonprofit corporation.

• Foreign Annual Registration is separate from charity renewal and tax filings.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 5 more ↗

Current Secretary of State guidance directs a revoked foreign entity to requalify by submitting a new Certificate of Authority application and fee. Cure charity, tax, employment, and local accounts separately.

Deadline

After revocation and before resuming conduct of affairs.

Fee

$235 — Current foreign qualification total: $235, plus outstanding annual-registration charges as required

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

Event triggered

Applies to: A foreign nonprofit whose Georgia Certificate of Authority has been revoked.

• Do not describe the foreign process as identical to domestic administrative-dissolution reinstatement.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 2 more ↗

File the current withdrawal application, revoke the agent’s authority, provide service-of-process information, and separately close charity, tax, employment, gaming, alcohol, and local accounts.

Deadline

When ending Georgia authority, after addressing liabilities and required final filings.

Fee

$10 — Current fee schedule: no fee for online foreign withdrawal; $10 for paper filing

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

One time

Applies to: A qualified foreign nonprofit corporation that will cease conducting affairs in Georgia.

• Withdrawal does not eliminate pre-withdrawal liabilities or final charity/tax reports.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 3 more ↗

Current Secretary of State guidance states: initial $35, renewal $20, reinstatement $35, and no fee for amendment or withdrawal. Applications should be submitted online through GASeamlessGov, but the active guide also expressly permits filing by mail; online filing is encouraged for faster processing.

Deadline

With the applicable registration transaction.

Fee

$0 — As stated; payment-processor charges, if displayed, are separate and were not generalized

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Unknown

Applies to: A covered charity filing an initial registration, renewal, reinstatement, amendment, or withdrawal.

• Older PDFs remain useful but current fields, address, and transaction instructions must be checked against the active guide.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Securities and Charities Division and 3 more ↗

Report material changes to registration information within 30 days using the online amendment workflow. File withdrawal or termination when the organization stops covered solicitation, and complete any required final financial disclosures.

Deadline

Within 30 days after a material change; withdrawal when ending covered activity.

Fee

$0 — Amendment and withdrawal: no fee under current guidance

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Event triggered

Applies to: A registered charitable organization with changed registration information or ending Georgia solicitation.

• Corporate dissolution or foreign withdrawal does not automatically close charity registration.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Securities and Charities Division and 3 more ↗

Submit the required fiscal-period financial statements and the applicable federal Form 990, 990-EZ, or 990-PF. A charity filing federal Form 990-N uses Georgia Form C-200 and supporting financial information. The federal return does not substitute for the separate Georgia financial statements.

Deadline

With the initial, renewal, or reinstatement filing for the periods requested by the current workflow.

Fee

$0 — Included in the applicable registration fee; private preparation/CPA cost is separate

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Unknown

Applies to: A charity filing initial registration, renewal, or reinstatement and subject to financial-document requirements.

• New organizations and organizations without a completed fiscal year follow the current application’s alternative instructions. Public disclosure and confidential schedules must be handled under applicable law.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Securities and Charities Division and 4 more ↗

File by expiration. Current rules indicate that a registration expired more than 30 days may require the initial/reinstatement process and fee rather than ordinary renewal. The public can search registration status. Reinstatement does not erase earlier unregistered solicitation.

Deadline

By expiration; if expired, cease covered solicitation until the required renewal/reinstatement is approved.

Fee

• $20 (every two years) — Charity registration renewal fee
• $35 — Charity registration reinstatement fee (after expiration)

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Every two years

Applies to: A charity whose registration is near expiration, expired, deficient, or being searched by the public.

• Courtesy notices do not replace the legal expiration date. Public disclosure may exclude information protected by law.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Securities and Charities Division and 3 more ↗

Register before acting. Paid-solicitor registration expires December 31. Current fees are $250 initial, $100 renewal, and $250 reinstatement. A solicitor with custody of contributions must maintain a $10,000 surety bond and submit required financial information.

Deadline

Before activity; renew for the next calendar year before expiration.

Fee

• $250 (one time) — Initial paid-solicitor registration fee
• $100 (annual) — Paid-solicitor renewal fee
• $250 — Paid-solicitor reinstatement fee
• $15 (per filing) — Paid-solicitor amendment fee
• $0 — Paid-solicitor withdrawal (no fee)
• $10000 — Required bond amount when the paid solicitor has custody of contributions

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Annual

Applies to: A person or entity meeting Georgia’s paid-solicitor definition and not within the charity-employee or volunteer exclusion.

• A charity employee, bona fide volunteer, solicitor agent, and commercial co-venturer are distinct roles and must not be merged.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State and 3 more ↗

File the solicitor-agent application before activity. Registration expires December 31. Current fees are $50 for initial, renewal, or reinstatement, $15 for amendment, and no fee for withdrawal. The application requires affidavit/identification information and GBI consent when the background questions trigger it.

Deadline

Before activity; renew before December 31 expiration; amend after reportable changes.

Fee

• $50 — Solicitor-agent initial, renewal, and reinstatement fee
• $15 (per filing) — Solicitor-agent amendment fee
• $0 — Solicitor-agent withdrawal (no fee)

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Annual

Applies to: An individual acting as a solicitor agent for a paid solicitor.

• Do not treat the paid solicitor’s registration as automatically registering every individual agent.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Securities and Charities Division and 2 more ↗

The solicitor and charity must have a written contract and file the campaign notice before solicitation. The current campaign filing carries a $15 fee. File a closing accounting within 90 days after the campaign ends and an annual accounting for a campaign lasting more than one year.

Deadline

Contract and S-200 notice before campaign; S-300/final accounting within 90 days after campaign end; annual report for campaigns over one year.

Fee

$15 — Campaign notice $15; late or amendment charges follow current law and guidance

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Annual

Applies to: A registered paid solicitor and charity entering a solicitation campaign.

• Charity registration and paid-solicitor registration must both be active when required.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State and 2 more ↗

When a paid solicitor receives contributions, deposit them within three business days into an insured account controlled by the charity as required by current instructions. Maintain campaign and solicitation records for at least three years and provide required accountings.

Deadline

Deposit within three business days after receipt; retain records for three years; account on the campaign schedule.

Fee

$0 — No separate state fee for deposits/record retention; bank and audit costs vary

Filing agency

Georgia Secretary of State, Securities and Charities Division (Charities Division)

Frequency

Unknown

Applies to: A paid solicitor or other regulated fundraiser receiving or controlling contributions.

• A fundraising platform’s custody terms do not automatically satisfy Georgia’s solicitor rules.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State and 2 more ↗

Mail DOR a copy of the applicable federal Form 990, 990-EZ, or 990-PF; Georgia has no equivalent informational-return form. An organization filing Form 990-N mails the IRS receipt with a brief statement explaining why there is no paper return.

Deadline

On the applicable federal return schedule; the DOR FAQ ties the Georgia submission to the federal filing rather than creating a separate state informational-return form.

Fee

$0 — No separate state filing fee stated; penalties can apply to omitted required filings

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Annual

Applies to: A federally exempt organization subject to Georgia exempt-organization filing instructions.

• Charity renewal separately requires attachments and financial statements; filing with DOR does not satisfy the Secretary of State.

Last verified: 2026-07-22

Official source: Georgia Department of Revenue — Tax-Exempt Organizations — Income Tax FAQ ↗

File Georgia Form 600-T, attach federal Form 990-T and supporting schedules, and attach any federal extension. Georgia taxes the Georgia unrelated business income at 5.19% under the current form instructions.

Deadline

On or before the federal Form 990-T due date. Check the fifth-month exception when the federal return is due on the fifteenth day of the fifth month. A federal extension is accepted when a copy is attached; otherwise Form IT-303 must be filed before the due date. Georgia cannot grant more than six months.

Fee

$0 — No flat filing fee stated. Current tax rate: 5.19%; tax, filing/payment penalties, and interest depend on income and timing

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Annual

Applies to: A tax-exempt organization required to file federal Form 990-T that has unrelated trade or business income from Georgia sources.

• An extension to file does not extend payment or stop interest from the regular due date; local occupation taxes and sales taxes are separate.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue and 1 more ↗

Register the employer withholding account through Georgia Tax Center, withhold Georgia income tax, file assigned periodic returns and annual reconciliation/information returns, and close the account when payroll ends.

Deadline

Before or promptly after covered payroll begins; returns/payments at the assigned frequency.

Fee

$0 — No universal registration fee stated; tax, penalties, and interest apply

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Annual

Applies to: A nonprofit paying wages subject to Georgia withholding.

• Federal payroll, unemployment insurance, workers’ compensation, local occupation tax, and new-hire reporting are separate.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue and 2 more ↗

Georgia does not use one statewide general business license that replaces local occupational tax certificates and regulatory permits. Local governments may require nonprofit businesses to register, obtain an occupational tax certificate, pay a local fee or qualify for a local exemption, and file a final return or closure request.

Deadline

Before local operation and on the locality’s annual renewal schedule; close when activity ends.

Fee

$0 — Varies locally; nonprofit status may affect but does not automatically eliminate charges

Filing agency

Municipality or county occupational-tax office

Frequency

Annual

Applies to: A nonprofit operating within a Georgia county or municipality, including Atlanta.

• Do not generalize Atlanta’s dates, forms, or fees statewide. State corporate registration does not issue a local license.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State and 2 more ↗

Georgia does not provide one blanket sales/use-tax exemption merely because an organization is nonprofit or federally recognized under §501(c)(3). Unless a specific statutory exemption applies, the nonprofit pays tax on purchases and collects/remits tax on taxable retail sales.

Deadline

At each purchase and before taxable sales.

Fee

$0 — No universal exemption application fee because no blanket exemption exists

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Unknown

Applies to: A nonprofit or federally recognized 501(c)(3) making purchases or sales in Georgia.

• Income-tax exemption, property-tax exemption, and sales/use-tax treatment are separate.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue and 3 more ↗

Sales of donated goods, auction items, meals, event admissions, and other fundraising items may be taxable unless a specific statutory exemption applies. Donation of an item does not by itself exempt the later retail sale. Admission and amusement charges can be taxable.

Deadline

Before pricing, selling tickets/items, or contracting with vendors.

Fee

$0 — Tax depends on the transaction and locality; no universal nonprofit fundraiser exemption fee

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Event triggered

Applies to: A nonprofit conducting fundraising sales or events.

• Raffles, true donations without consideration, and alcohol auctions are separate systems. Donor deductibility is federal and separate.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue and 3 more ↗

Apply through Georgia Tax Center for a Letter of Authorization and use it only for the qualifying category and purchases. Current authorizations run July 1 through June 30. The process is not a general nonprofit exemption.

Deadline

Apply before exempt purchases and renew for each July 1–June 30 authorization period.

Fee

$0 — No application fee stated in current guidance

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Annual

Applies to: A qualified food bank, job-training organization, nonprofit volunteer health clinic, or nonprofit health center seeking the specific statutory purchase exemption.

• Each category has statutory conditions. Do not extend the authorization to unrelated programs, contractors, or sales.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue and 2 more ↗

The county board of tax assessors evaluates value and exemption; the county tax commissioner generally bills and collects. Forms, supporting documents, local return requirements, and filing logistics vary by county.

Deadline

Use the county’s deadline; statewide guidance commonly identifies January 1–April 1, subject to local law.

Fee

$0 — Varies locally; no universal state application fee confirmed

Filing agency

County board of tax assessors / tax commissioner

Frequency

Annual

Applies to: A nonprofit applying for or maintaining property-tax exemption.

• Do not generalize Fulton, DeKalb, Cobb, or another county’s affidavit and renewal practice statewide.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue, Local Government Services and 2 more ↗

Maintain eligibility, file any annual property return or reapplication the county requires, report ownership/use changes, and appeal an assessment or exemption denial under Georgia’s property-tax appeal procedure.

Deadline

County return/application deadline; appeal generally within the statutory notice period shown on the assessment, commonly 45 days.

Fee

$0 — No universal appeal fee confirmed; court and professional costs may apply

Filing agency

County board of tax assessors / tax commissioner

Frequency

Annual

Applies to: A property owner with an approved or denied exemption or a changed property use.

• Appeal routes and arbitration/hearing options vary by issue and election. Confirm the notice and county process.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / LexisNexis and 2 more ↗

An eligible nonprofit may finance unemployment coverage through regular contributions or elect reimbursable status, under the statutory and GDOL conditions. Reimbursable employers repay benefits charged to their accounts and may be subject to security, election, and revocation requirements.

Deadline

Make an election within the statutory/GDOL election period and before relying on reimbursable status; file quarterly wage reports in either method.

Fee

$0 — Contributory tax rate or actual reimbursable benefit charges; security may be required

Filing agency

Georgia Department of Labor (DOL)

Frequency

Unknown

Applies to: A qualifying §501(c)(3) nonprofit employer subject to Georgia unemployment insurance.

• Reimbursable status does not eliminate wage reports or benefit-charge review.

Last verified: 2026-07-22

Official sources: Georgia Department of Labor and 3 more ↗

Report newly hired and rehired employees to Georgia’s New Hire Reporting Center within 10 days. Apply Georgia and federal minimum-wage/overtime rules, youth work-permit and prohibited-occupation rules, and background-check requirements attached to child care, healthcare, youth, or other regulated services.

Deadline

New-hire report within 10 days; wage compliance each pay period; child-labor/background clearance before restricted work.

Fee

$0 — No new-hire filing fee; payroll and background-check costs vary

Filing agency

Georgia Department of Labor (DOL)

Frequency

Unknown

Applies to: A Georgia nonprofit hiring employees, including minors or workers in regulated programs.

• Georgia’s $5.15 state minimum is generally displaced by the federal $7.25 minimum for FLSA-covered employment; higher federal or contract rates can apply.

Last verified: 2026-07-22

Official sources: Georgia Department of Human Services / Georgia New Hire Reporting Center and 5 more ↗

Georgia raffles are licensed by the sheriff. Apply to the sheriff of the county where the organization’s principal place of business is located; if the organization conducts raffles in more than one county, the responsible sheriff is generally the sheriff of the county where its state headquarters is located.

Deadline

Before selling tickets or conducting a raffle; renew annually.

Fee

$100 — Statutory annual license fee: $100. Local copying/background/administrative charges should be confirmed

Filing agency

County sheriff

Frequency

Annual

Applies to: A qualifying nonprofit or tax-exempt organization conducting a raffle in Georgia.

• The organization generally must have been in existence for at least 24 months and fit an eligible nonprofit/tax-exempt category. County processing details vary.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / LexisNexis and 2 more ↗

Maintain separate and accurate raffle records, identify responsible persons, use proceeds only for lawful charitable purposes, and file the required annual report with the sheriff. Current statutory/application materials use an April 15 annual reporting date.

Deadline

Maintain records continuously; annual report due April 15 for the preceding calendar year.

Fee

$0 — Included in license administration; private accounting cost varies

Filing agency

County sheriff

Frequency

Annual

Applies to: A licensed raffle organization and its officers/operators.

• Local application filing deadlines and review periods vary; Fulton’s 30-business-day practice is not statewide.

Last verified: 2026-07-22

Official sources: Fulton County Sheriff’s Office and 2 more ↗

The eligible organization must conduct and control the raffle. Compensation or consulting arrangements prohibited by the raffle law must not be used. Prize and frequency restrictions in the current statute and sheriff application must be followed, including the ordinary limit of one raffle per day.

Deadline

Before advertising, ticket sales, drawing, or paying any person.

Fee

$0 — No separate state fee beyond the annual sheriff license; prize and operating costs vary

Filing agency

County sheriff

Frequency

Unknown

Applies to: A licensed raffle organization.

• Alcohol prizes, firearms, real property, and other regulated prizes require separate legal and licensing analysis.

Last verified: 2026-07-22

Official sources: Fulton County Sheriff’s Office and 2 more ↗

The Georgia Secretary of State, Office of Charity Bingo, is the current licensing administrator. Current applicants should follow the Secretary of State charity-bingo guide, which expressly instructs organizations not to submit bingo documents to the Georgia Bureau of Investigation.

Deadline

Before conducting bingo or applying or renewing.

Fee

$0 — No agency-identification fee

Filing agency

Georgia Secretary of State, Office of Charity Bingo (Charity Bingo)

Frequency

Unknown

Applies to: An eligible nonprofit seeking to conduct charity bingo in Georgia.

• GBI and criminal-history vendors may remain relevant to law enforcement or background-check functions, and older rules or forms still mention GBI, but those materials do not move current licensing administration away from the Secretary of State.

Last verified: 2026-07-22

Official source: Georgia Secretary of State, Office of Charity Bingo — How to Guide: Charity Bingo ↗

Use only qualified operators/workers, complete required personal-history and fingerprint/background procedures, follow session and prize limits, maintain a dedicated bingo account, retain records, and file annual financial/reporting materials. Current guidance identifies an annual CPA bingo financial report due May 1.

Deadline

Before worker participation; per session; annual CPA/report filing due May 1.

Fee

$0 — Background, fingerprint, CPA, and banking costs vary; no universal amount stated

Filing agency

Georgia Secretary of State, Office of Charity Bingo (Charity Bingo)

Frequency

Annual

Applies to: A licensed charity-bingo organization, officers, operators, and workers.

• Instant bingo and related games must fit the specific statutory/rule authorization; ordinary bingo licensing does not authorize every game of chance.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Office of Charity Bingo and 1 more ↗

Apply through Georgia Tax Center, obtain required local approval, submit organizational documents, and use the license only for a qualifying event. Current guidance states a $25 state fee, a duration of up to three consecutive days, a maximum of six such events per year, and filing at least 10 days before the event.

Deadline

At least 10 days before the event.

Fee

$25 — State fee $25; local fees and insurance costs vary

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Annual

Applies to: An eligible nonprofit serving or selling alcoholic beverages at a temporary event under the nonprofit special-event category.

• Food permits, raffles/bingo, zoning, insurance, and server rules remain separate. Donated alcohol does not automatically eliminate licensing.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue and 2 more ↗

A nonprofit wine auction and a special-event use by an existing licensee follow separate DOR license categories. Apply through Georgia Tax Center and obtain local approval; do not substitute the general nonprofit permit without checking the event and alcohol source.

Deadline

Before the event under the current application timing for the selected license.

Fee

$0 — Fee depends on the selected license category; confirm the current GTC amount

Filing agency

Georgia Department of Revenue (DOR)

Frequency

Event triggered

Applies to: An eligible nonprofit conducting a wine auction or a licensed alcohol business participating in a special event.

• Wine auction authority does not authorize a raffle of alcohol or other gambling; local rules may be stricter.

Last verified: 2026-07-22

Official sources: Georgia Department of Revenue and 3 more ↗

Permanent food service generally requires county environmental-health review and permitting. A temporary food service establishment uses the temporary application, is ordinarily limited to the authorized event period, and current state materials call for advance submission, commonly 30 days before the event.

Deadline

Before operation; temporary application commonly 30 days before event.

Fee

$0 — Varies by county and operation

Filing agency

Georgia Department of Public Health (DPH)

Frequency

Event triggered

Applies to: A nonprofit preparing, serving, or selling food to the public, including temporary events.

• Food distribution without preparation, cottage food, licensed caterers, and donated food have different rules.

Last verified: 2026-07-22

Official sources: Georgia Department of Public Health and 1 more ↗

Apply for the appropriate Department of Early Care and Learning license unless the program fits a specific exemption. Licensing includes facility, staffing, background-check, health/safety, training, and inspection requirements. An exemption does not automatically eliminate zoning, fire, building, or mandated-reporting duties.

Deadline

Before accepting children or operating the regulated program.

Fee

$0 — Application, fingerprint, inspection, and local fees vary

Filing agency

Georgia Department of Early Care and Learning (DECAL)

Frequency

Annual

Applies to: A nonprofit supervising children, operating a preschool, after-school program, camp, child care learning center, or related youth service.

• Youth programs, schools, camps, religious programs, and short-duration care have different definitions and exemptions.

Last verified: 2026-07-22

Official sources: Georgia Department of Early Care and Learning and 2 more ↗

Nonprofit status does not replace facility licensing, individual professional licensing, controlled-substance, billing, background-check, or local occupancy requirements. Determine the exact service model before operation.

Deadline

Before providing regulated services or representing licensure.

Fee

$0 — Varies by facility and profession

Filing agency

Georgia Department of Community Health (DCH)

Frequency

Event triggered

Applies to: A nonprofit operating healthcare, behavioral-health, residential, substance-use, clinic, professional, or similar regulated services.

• Education, peer support, coaching, and clinical services must not be mislabeled to evade regulation.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State and 1 more ↗

Legislative lobbyists file more frequently during the General Assembly session and monthly outside session; state-agency lobbyists file monthly; local lobbyists use the statutory reporting periods. File required reports even when no reportable expenditures occurred. Use the current commission calendar for exact 2026 dates.

Deadline

By each date in the current official filing schedule.

Fee

$0 — No ordinary report fee; statutory late fees may apply

Filing agency

Georgia State Ethics Commission (Ethics Commission)

Frequency

Unknown

Applies to: A registered lobbyist for the applicable Georgia lobbying type.

• Do not merge legislative, state-agency, procurement, and local schedules. Termination does not erase final reports.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / LexisNexis and 3 more ↗

Georgia campaign-finance law may require committee registration and reports for ballot measures, independent expenditures, or other covered activity. Separately, federal §501(c)(3) absolutely prohibits political campaign intervention and limits lobbying. State permission or disclosure does not override federal tax law.

Deadline

Before making covered expenditures, accepting campaign funds, or intervening in a candidate election.

Fee

$0 — State fees and late penalties depend on the filing; federal tax consequences can include excise tax or loss of exemption

Filing agency

Georgia State Ethics Commission (Ethics Commission)

Frequency

Unknown

Applies to: A nonprofit considering candidate activity, ballot advocacy, independent expenditures, campaign committees, or lobbying.

• Nonpartisan voter education, lobbying, ballot-measure advocacy, and candidate intervention are legally distinct.

Last verified: 2026-07-22

Official sources: Georgia State Ethics Commission and 5 more ↗

A qualifying noncommenced nonprofit may use the simplified Articles of Dissolution, Form CD 520. It is not the form for a nonprofit that began operations or holds charitable assets.

Deadline

After valid board/incorporator authorization and before continued activity.

Fee

$10 — Online filing: no fee; paper filing: $10 service charge under the current fee schedule/form

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

One time

Applies to: A domestic nonprofit corporation that has not commenced activities, has no voting members, has no net assets, and has addressed debts as required by the current form/statute.

• Charity registration, tax, payroll, local accounts, and donor-restricted assets must still be checked even if the corporation believes it never commenced activities.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 3 more ↗

Authorize dissolution through the board and members when required; file the Notice of Intent to Dissolve; request publication with the county legal organ and $40; wind up, address known claims and liabilities; then file Articles of Dissolution. Forms CD 525 and CD 530 are optional templates, not the entire legal process.

Deadline

Notice after authorization; publication request by the next business day after filing notice; articles only after statutory winding-up conditions are met.

Fee

• $0 — Notice of Intent to Dissolve (CD 525) filed online — no fee
• $10 — Notice of Intent to Dissolve (CD 525) filed on paper
• $0 — Certificate/Articles of Dissolution (CD 530) filed online — no fee
• $10 — Certificate/Articles of Dissolution (CD 530) filed on paper
• $40 — Private dissolution-notice publication payment (paid to the county legal organ, not the Secretary of State)

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

Unknown

Applies to: A domestic nonprofit corporation that commenced activities and is voluntarily dissolving.

• Formation publication and dissolution publication are separate. Dissolution publication starts once weekly for two weeks within ten days of newspaper receipt; late/omitted dissolution publication does not invalidate dissolution under the current statute.

Last verified: 2026-07-22

Official sources: Georgia Secretary of State, Corporations Division and 4 more ↗

At or before filing the Notice of Intent to Dissolve, give the Attorney General written notice with the dissolution plan, net asset value, and proposed recipients. Do not transfer assets for 30 days unless the Attorney General permits otherwise. After substantial transfer, report the actual recipients and assets.

Deadline

At or before Notice of Intent; wait 30 days before transfer unless otherwise notified; follow-up after substantial transfer.

Fee

$0 — No Attorney General filing fee or mandatory form stated; professional and mailing costs vary

Filing agency

Georgia Secretary of State, Corporations Division (SOS)

Frequency

Unknown

Applies to: A Georgia charitable corporation as defined by O.C.G.A. § 14-3-1302 that is dissolving or transferring remaining charitable assets.

• The Attorney General may not issue an affirmative approval letter when no issue is identified. Donor restrictions, trusts, and cy pres may require separate court review.

Last verified: 2026-07-22

Official sources: Georgia General Assembly / Governor of Georgia and 2 more ↗