[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304323-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304323-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","article-filing-requirements-for-nonprofit-organizations-2017","Article - Filing Requirements for Nonprofit Organizations - 2017","","General guidelines outline filing obligations for Georgia nonprofit organizations, focusing on 501(c)(3) public charities. It explains that after establishing tax-exempt status, organizations must submit additional state, federal, and sometimes local forms, including several one-time-only filings and recurring annual returns. The guide covers initial registration, charitable solicitation registration, business license registration, property and sales tax exemptions, income tax exemption steps, labor account registration, and employer withholding registration, plus federal Form 990-series and related requirements.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/article-filing-requirements-for-nonprofit-organizations-2017/304323/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/article-filing-requirements-for-nonprofit-organizations-2017/304323.png","ImageObject",442,249,{"name":42,"@type":43},"Aditya","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What triggers the need for additional nonprofit filings after forming a 501(c)(3) organization in Georgia?","Question",{"text":62,"@type":63},"After establishing a 501(c)(3) tax-exempt nonprofit, additional federal, state, and sometimes local filings are required. Some are one-time-only, while others must be filed on a regular basis.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What are the key one-time-only state filings for Georgia nonprofits?",{"text":67,"@type":63},"Georgia one-time-only filings include initial annual registration within 90 days of incorporation, charitable solicitation registration for organizations soliciting funds in or from Georgia, potential business license registration, and applications for property and sales tax exemptions and Georgia income tax exemption steps.",{"name":69,"@type":60,"acceptedAnswer":70},"Which annual federal return must a 501(c)(3) organization file, and by when?",{"text":71,"@type":63},"Each 501(c)(3) organization must file an annual information return with the IRS. It must submit either Form 990, 990-EZ, or 990-N every year by the 15th day of the 5th month after the close of its fiscal year.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304323,1790475333,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":120,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":26},962085564549,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","This article presents general guidelines for Georgia nonprofit organizations and should not be construed as legal advice. Always consult an attorney to address your particular situation.  \nRequired Filings for Nonprofit Organizations  \nOnce you have established a 501(c)(3) tax-exempt nonprofit organization, your paperwork has just begun! Federal, state and some local governments require that you file additional forms; some filings are one-time-only and others are required on a regular basis. This guide will help you determine whether you are current on the filings usually required of 501(c)(3) public charities incorporated in the State of Georgia. Although weare covering those filings that are typically required, keep in mind that there may be additional filings that apply to your organization.  \nOne-Time Only Filings: State of Georgia  \n□ Initial Annual Registration  \nWithin 90 days of incorporation, each Georgia corporation must file an initial  annual registration form that lists three principal officers with the Secretary of State along with payment of a $30 fee. Corporations that form between October  \n2 and December 31 should file the initial form between January 1 and April 1 of the following year.  \n□ Charitable Solicitation Registration  \nMost charitable organizations that solicit funds in or from Georgia must register with the Secretary of State, and disclose financial information and other information relating to the organization. Registration is $35 and is valid for two years. See the Secretary of State’s page on “Charitable Organization  Registration” for more information and to download the Charitable Organization Registration Form (Form C-100) . See Charitable Registration in Georgia. If funding is solicited in another state, check that state’s law to determine if registration with that state is also required. See Registering for Charitable  Solicitation.  \n□ Business License Registration  \nMany counties and cities require nonprofit organizations to register for a business license, sometimes referred to as a Business Occupational Tax Certificate.  \nNonprofits should consult their local government to make sure that they are in compliance with all the appropriate requirements. See Does Your Nonprofit Need a Business License for more information.  \n□ Property Tax Exemption  \nThe Georgia Code allows several exemptions from property tax for certain taxexempt organizations. The exemptions can be found on the Georgia Department of Revenue website. If you think you qualify, you must apply for the exemption.  \n[www.pbpatl.org](www.pbpatl.org)  \n© 2017 Pro Bono Partnership of Atlanta  \n□ Sales Tax Exemption  \nGeorgia provides no blanket sales and use tax-exemption for nonprofits, but there are a number of specific exemptions allowed for certain tax-exempt organizations. Contact the Sales & Use Tax Unit at the Georgia Department of Revenue at 1-877-GADOR11 (1-877-423-6711) to see if you qualify for an exemption from sales tax. If you think you qualify, you must apply for the exemption. See Tax Exempt Nonprofits for general information.  \n□ Georgia Income Tax Exemption  \nAfter you receive Federal income tax exemption from the IRS, you must notify the State of Georgia Department of Revenue in order to be exempt from Georgia income tax. Attach a copy of your organization’s IRS 501(c)(3) determination letter with a copy of the certificate of incorporation to the relevant federal return (IRS Form 990, 990-EZ, or 990-N) that is filed with the Georgia Department of Revenue. See State Income Tax Exemption for 501(c)(3) Organizations for more information.  \n□ Register with Georgia Department of Labor  \nIf your organization has any employees, the Georgia Department of Labor requires that you apply for a Georgia DOL account number by submitting the  \nEmployer Status Report (Form DOL-1A)  \n□ Register for withholding with the Georgia Department of Revenue*  \nIf your organization has employees, you also must request an application to re","cbCaijpzk4I4lgh8","https://ap.wps.com/l/cbCaijpzk4I4lgh8","pdf",70660,"English","# Required Filings for Nonprofit Organizations\n## One-Time Only Filings: State of Georgia\n## Annual Filings: Federal","[{\"question\":\"What triggers the need for additional nonprofit filings after forming a 501(c)(3) organization in Georgia?\",\"answer\":\"After establishing a 501(c)(3) tax-exempt nonprofit, additional federal, state, and sometimes local filings are required. Some are one-time-only, while others must be filed on a regular basis.\"},{\"question\":\"What are the key one-time-only state filings for Georgia nonprofits?\",\"answer\":\"Georgia one-time-only filings include initial annual registration within 90 days of incorporation, charitable solicitation registration for organizations soliciting funds in or from Georgia, potential business license registration, and applications for property and sales tax exemptions and Georgia income tax exemption steps.\"},{\"question\":\"Which annual federal return must a 501(c)(3) organization file, and by when?\",\"answer\":\"Each 501(c)(3) organization must file an annual information return with the IRS. It must submit either Form 990, 990-EZ, or 990-N every year by the 15th day of the 5th month after the close of its fiscal year.\"}]","Article - Filing Requirements for Nonprofit Organizations - 2017 | PDF",1789811956]