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georgia nonprofit laws

georgia nonprofit laws

See law: Georgia State Code sections 43-17-1 through 43-17-23. Georgia is one of 32 states that allows registrants to use either the Unified Registration Statement (URS) or the state registration form. ARTICLE 4 - CORPORATE NAME. [1], This section links to a Google news search for the term "Georgia + donor + privacy". a Georgia Nonprofit Corporation. [1], There is no fee in addition to the renewal fee. Campaign finance requirements, Who represents me? Redistricting, List of Georgia ballot measures | featuring summaries of federal and state GDOL Rules including those for unemployment insurance. In order to qualify for 501(c)(3) status, the organization’s purpose must explicitly be limited to one or more of the following: The corporation's most current Annual Report, filed with the Georgia Secretary of State, shall identify the location of the principal office. Non-exempt nonprofits might include traditional charitable organizations like the Red Cross or Habitat for Humanity, educational or policy organizations like the American Civil Liberties Union, or issue advocacy groups like the League … A church bylaws is essentially the same as animal rescue organization bylaws, the nature of the organization doesn’t … TITLE 14 - CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS. Disclaimer: These codes may not be the most recent version. §§ 14-3-801 et seq. If State specific laws are drafted into the Bylaws, then obviously, a nonprofit bylaws from Washington would differ slightly from bylaws from Michigan. 237 Coliseum Drive Business Court, Budget and finances | While the Internal Revenue Service designates eligible nonprofit charitable organizations with a federal tax exempt status, individual states require their own level of regulation and reporting, particularly when organizations attempt to solicit fundraising contributions. Click here to contact us for media inquiries, and please donate here to support our continued expansion. Elections calendar | Registration materials must be mailed to:[1], Professional Licensing Boards and Securities Division [1], A written request for an extension may be sent, and must include the $20 renewal fee and an explanation about why a statement is currently unavailable and when it is likely to be completed. In Georgia, a nonprofit corporation must have at least one director on its board. Article 2 - Incorporation. : Associations in Georgia must be organized as either non-profit or for-profit corporations prior to recording a declaration. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. [1], All groups in Georgia must include a disclosure statement on every printed solicitation and receipt. The statutory portion of the codification of Georgia laws prepared by the Code Revision Commission and the Michie Company pursuant to a contract entered into on June 19, 1978, is enacted and shall have the effect of statutes enacted by the General Assembly of Georgia. In Georgia a number of groups and organizations are exempt from registration.[1]. Municipal Courts | The law governs nonprofit corporations with regard to corporate structure and procedure. Tax Exempt Nonprofit Organizations Sales & Use Tax - Purchases and Sales In general, Georgia statute grants no sales or use tax exemption to churches, religious, charitable, civic and other nonprofit organizations. Ballotpedia features 318,791 encyclopedic articles written and curated by our professional staff of editors, writers, and researchers. Choose the initial directors for your nonprofit corporation. It must be renewed by the expiration date of that initial registration. 2017 Georgia Code. Largest counties | Nonprofit regulation in Georgia involves a complex set of rules that govern nonprofit organizations and charitable giving throughout the state. A large number of groups are exempt from registering in Georgia, including the following:[1], Nonprofits registering in Georgia can use either the Unified Registration Statement (URS) form or the state form. Use this page to navigate to all sections within the Title 14. Laws, regulations, and information specific to Georgia employers and workers. Financial regulation | Depending on your agency, your approved application may include exemptions from property, sales, income, and other state taxes. Macon, GA 31217, Registration is valid for two years. Article 3 - Purposes and Powers. Probate Courts | The corporation's principal office shall be located either within or outside of Georgia. Congressional delegation | This guide highlights standards for nonprofit governance set by state laws throughout the U.S. CHAPTER 3 - NONPROFIT CORPORATIONS. Many legitimate charities use telemarketing, direct mail, email and online ads to ask for contributions. §14-3-101, et. Election governance | Collating with organizations and initiatives, GCN promotes the wellbeing of nonprofits and their benefactors statewide. Campaign finance requirements for Georgia ballot measures, Ballot access requirements for political candidates in Georgia, Ballot access requirements for political parties in Georgia, Ballot access requirements for presidential candidates in Georgia, Oil and gas extraction on federal land in Georgia, Effect of the Affordable Care Act in Georgia, Georgia State Code sections 43-17-1 through 43-17-23, Unified Registration Statement (URS) form, Georgia Secretary of State Charitable Organization and Paid Solicitor Forms, "Multistate Filing Form," accessed December 17, 2014, https://ballotpedia.org/wiki/index.php?title=Nonprofit_regulation_in_Georgia&oldid=8075044, Tracking election disputes, lawsuits, and recounts, Ballotpedia's Daily Presidential News Briefing, Submit a photo, survey, video, conversation, or bio. House of Representatives | If the nonprofit organization holds three or fewer raffles throughout a given calendar year, ARTICLE 1 - GENERAL PROVISIONS. State nonprofit laws usually address nonprofit governance matters. School districts in Georgia | It is the intention of the General Assembly that, except for recreational bingo, only nonprofit, tax-exempt organizations which are properly licensed pursuant to this part shall be allowed to operate bingo games. External Relations: Alison Prange • Sara Key • Sarah Rosier • Kari Berger 2020 legislative session | ARTICLE 3 - PURPOSES AND POWERS. The Georgia Code allows for two different kinds of raffle licenses , depending on how frequently the organization conducts raffles. State legislature | Article 4 - Corporate Name. (No longer required for tax years beginning on or after 1/1/2008.) Course Description The United States is one of the top countries in the world in incentivizing charitable donations. Largest cities | Georgia Nonprofit Compliance Required annual filings. Court of Appeals | However, you can choose different rules, as long as they don't violate state law and are included in your bylaws. Legislative intent. For Georgia nonprofits that do not have members, the final authority over the organization lies with the board of directors. If you choose to follow state law, restating them in your bylaws will ensure that all your operating rules are in one document. Comments to Georgia Nonprofit Corporation Code NOTE AS TO DRAFTING COMMITTEE The Georgia Nonprofit Corporation Code was completely recodified by enactment in 1991 of House Bill 226, which was based on a draft prepared by the Georgia Nonprofit Corporation Code Revision Committee, an ad hoc committee of two sections of the State Bar of Georgia. Major issues surrounding nonprofit regulation nationwide include the following: Georgia is one of 39 states that require charitable organizations, and those intending to solicit on their behalf, to register with the state in order to solicit contributions, whether they are a Georgia organization or based out-of-state. The amount of regulation required differs by state, as does the degree to which state regulations protect the privacy of individual donors. Three states, for instance, require annual copies of IRS Form 990 (schedule B), which lists individual contributors who contribute over a specified amount. Georgia Nonprofit Corporation Code, O.C.G.A. Local measures | The section of this code that provides for exemption is section 501(a), which states that organizations are exempt from some federal income taxes if they fall under sections 501(c) or 501(d), or under section 401(a).[6]. Chapter 3 - Nonprofit Corporations. Article 6 - Membership. Nonprofits are a key mechanism through which citizens activate their leadership potential – as donors, volunteers and as professionals. State Courts | If the nonprofit organization holds four or more raffles per calendar year, then a standard license is required. Directors and Members . Once a nonprofit organization has been created and has obtained tax-exemption and other necessary qualifications, these statuses must be maintained. You should read the general section on forming a nonprofit corporation in … court opinions. Section 3: Application for membership shall be open to any nonprofit organization that support the purpose statement in Article 1, Section 2, and continuing membership is contingent upon being up-to-date on membership dues. [1], If an organization received more than $500,000 in either of its previous two years, it must provide a financial report according to the following specifications: if it received over $1 million it must provide a financial statement of a Certified Public Accountant (CPA); if over $500,000 the organization must provide a completed financial statement prepared by a CPA, but in this case the statement does not need to be certified. Audit Required: YesStatute and Description: Ga. Code Ann. Corporations, Partnerships, and Associations. Section 2: Membership shall be granted upon a majority vote of the Board. This is FindLaw's hosted version of Georgia Code Title 14. Healthcare | A Georgia nonprofit corporation must have a board of directors, but it is not required to have members. A charitable organization with contributions less than $1 million and over $500,000 in either of its two preceding years must have its financial statement reviewed by an independent CPA. Local, state, and federal government websites often end in .gov. INITIAL FILING REQUIREMENTS TO BECOME GEORGIA NONPROFIT HOW TO INCORPORATE IN GEORGIA STATE: File the Articles of Incorporation (+1 copy). Article 5 - Registered Office and Registered Agent. They must pay the tax on all purchases of tangible personal property. [1], The following documents are required along with your registration form:[1]. Organizations classified as 501(c)(3) are nonprofit charitable, religious and educational organizations. Article 1 - General Provisions. ARTICLE 2 - INCORPORATION. According to the Foundation Center, there are over 1.5 million nonprofit organizations in the United States. Any nonprofit using the URS, however, must additionally complete the "Control Persons" form, which is the last page of the state form. for more details. Georgia Nonprofit Corporation Code, Ga. Code §§ 14-3-101, et seq. This table is for nonprofit corporations. If an association is a non-profit, as is the case with most Georgia associations, it will be governed by the Georgia Nonprofit Corporation Code, specifically with regard to corporate structure and procedure. If someone asks for a donation, take your time and familiarize yourself with the charity. 1.01 Business Office. The president, secretary, and other members of nonprofit who have individual responsibilities and authorities are known as officers. seq. These reviews are statutorily mandated as established in the Official Code of Georgia Annotated (OCGA), Sections 50-20-4 (for nonprofit organizations), 36-81-7 (for … 3. Title 14 - Corporations, Partnerships, and Associations. Ballot access for candidates | Environment | The Georgia Secretary of State oversees rules governing donor solicitation and registration in Georgia. These organizations are required to pay the tax … [2] Only seven states requiring registration do not accept the URS. Expand sections by using the arrow icons. Superior Courts | This includes donations to political committees that support or oppose ballot measures, bond issues, recalls or referenda. Below is a list of the ongoing compliance filing requirements for a nonprofit, tax-exempt organization in Georgia. Georgia associations must be organized as either nonprofit or for-profit corporations before recording a declaration. 501(c)(4) organizations can thus engage in issue advocacy, but they are not allowed to expressly advocate for the election or defeat of a particular candidate. Forms 990 and 5500 should be mailed to Georgia Department of … Once your nonprofit has a federal tax exemption, you can apply for a Georgia state tax exemption by completing an application of the exemption to the state tax agency. Supreme Court | State of Georgia government websites and email systems use “georgia.gov” or “ga.gov” at the end of the address. Any non-exempt nonprofit, in any state, intending to solicit in Georgia must also register, along with anyone intending to solicit in Georgia on behalf of a nonprofit. The Georgia Center for Nonprofits is an active sector leader in local, state, and federal policy matters. 2010 Georgia Code. Operations: Meghann Olshefski • Lauren Dixon • Kelly Rindfleisch • Sara Antel • Sara Horton. Ballot access for parties | Free Newsletters Whether your causes are animal shelters, food banks, or breast cancer groups, you'll find real nonprofit reviews you can trust at GreatNonprofits. 2. Research shows that attempts to make contributions more transparent has an unintended negative effect on the number of contributors who give, as well as the amount.[4]. "What Employers Need to Know" from the Office of the Secretary of State. 1. State of Georgia Child Labor information, requirements, and forms. Juvenile Courts | This section contains user-friendly summaries of Georgia laws as well as citations or links to relevant sections of Georgia's online statutes.Please select a topic from the list below to get started. Directors do not have to reside within Georgia, nor do they have to be of a certain age. Public pensions | What's on my ballot? Magistrate Courts | Taxes, Communications: Kristen Vonasek • Kayla Harris • Megan Brown • Mary Dunne • Sarah Groat • Heidi Jung Offices. Subscribe to Justia's If you would like to help our coverage grow, consider donating to Ballotpedia. Any group not intending to raise over $25,000, Professional associations that do not solicit members or funds from the general public, Fraternal organizations that solicit only from members. ARTICLE 6 - MEMBERSHIP. Energy | Millions of nonprofit clients, donors, and volunteers have shared their candid reviews of charities, nonprofits, and social enterprises. If contributions were received over that period, organizations must provide IRS Form 990 for the preceding two years. The steps below apply to nonprofits that are both incorporated and foreign qualified in Georgia. Before sharing sensitive or personal information, make sure you’re on an official state website. § 43-17-5(b)(4) | A charitable organization with contributions over $1 million in either of its two preceding years must file an audited financial statement prepared by an independent CPA. TITLE 14 - CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS, View Previous Versions of the Georgia Code, ARTICLE 5 - REGISTERED OFFICE AND REGISTERED AGENT, ARTICLE 10 - AMENDMENT OF ARTICLES OF INCORPORATION AND BYLAWS, ARTICLE 12 - SALE, ENCUMBRANCE, OR OTHER DISPOSITION OF ASSETS. Any non-exempt nonprofit, in any state, intending to solicit in Georgia must also register, along with anyone intending to solicit in Georgia on behalf of a nonprofit. The mailing address for Form 3605 is Georgia Department of Revenue, 1800 Century Center Blvd. Federal courts | Unfortunately, scam artists also use these techniques to pocket your money. A nonprofit should apply if they believe they qualify for an exemption. [5] Section 501 of the U.S. tax code outlines which types of nonprofit organizations may be granted tax exempt status by the Internal Revenue Service. State lawmakers are facing the biggest revenue shortfall in modern history. if(document.getElementsByClassName("reference").length==0) if(document.getElementById('Footnotes')!==null) document.getElementById('Footnotes').parentNode.style.display = 'none'; Georgia elections in 2020 | Form Your Georgia Nonprofit Corporation. Corporations, Partnerships, and Associations. Georgia Bingo Laws § 16-12-50. Georgia's budget cut redux: What we know, what we can do. To prevent fraud, federal and local governments have created a complex regulatory environment governing charitable organization, charitable donations, and solicitations. Please check official sources. | A notarized signature of an executive officer is required. This article does not contain the most recently published data on this subject. Georgia Law Welcome to the Georgia Law section of FindLaw's State Law collection. N.E., Suite 15311, Atlanta, GA 30345-3205. File Transmittal Form 227 Send to:Office of the Secretary of State, Corporations Division, 313 West Tower #2 Martin Luther King, Jr. Drive, Atlanta, GA 30334-1530 Note this form can also be filed online. If you are looking to form nonprofit in Georgia, please visit our Start Your Georgia Nonprofit guide. Political groups that file with federal or state election commissions, Any local Georgia affiliate of a registered or exempt parent organization, IRS determination letter (if your organization does not have one, it must send it within 30 days of eventually receiving it), A financial statement to be submitted within one year of registration; the nature of the statement depends on the contribution amount the organization received over the previous two years. ARTICLE 5 - REGISTERED OFFICE AND REGISTERED AGENT. Click here to contact our editorial staff, and click here to report an error. Voting in Georgia | Choose a name for your Georgia nonprofit corporation State Senate | Obtain Georgia state tax exemption. State executives | In some cases, a nonprofit may be allowed to declare alternative provisions in their articles of incorporation or bylaws. Immigration | Campaign finance requirements | To become a nonprofit corporation in Georgia you must file the Articles of Incorporation and a Transmittal Information Form with the State of Georgia. Exceptions: Ga. Code Ann. Any nonprofit group or organization located in Georgia, unless exempt, must register with the Georgia Secretary of State. State constitution, Courts in Georgia | Any local and tax-exempt association of hunters, fishermen, etc. Any nonprofit group or organization located in Georgia, unless exempt, must register with the Georgia Secretary of State. Non-exempt nonprofits might include traditional charitable organizations like the Red Cross or Habitat for Humanity, educational or policy organizations like the American Civil Liberties Union, or issue advocacy groups like the League of Conservation Voters. See Georgia Code Ann. First, you need to form a nonprofit corporation under Georgia state law. These include organizations like the Red Cross and Habitat for Humanity as well as the American Civil Liberties Union and the Lucy Burns Institute, which provide, as defined in the federal code, “instruction of the public on subjects useful to the individual and beneficial to the community.”[7] Organizations granted 501(c)(4) status are political education organizations, and can engage in political lobbying. This guide covers the required filings to maintain a nonprofit corporation in Georgia. A flyer in the mail, a phone call, a personalized email - everyone receives requests for donations in one form or another. Find out what's at stake, and how nonprofits can help officials make the right choices, with insight from the Georgia Budget and Policy Institute. Georgia law does not guarantee sales or use tax exemption to churches, religious, charitable, civic and other non-profit organizations. To learn more about electing a Georgia nonprofit board of directors, read our full guide. Public education | Article I. Incorporate your Nonprofit Organization. Georgia Employment Related Laws. The renewal fee is $20. § 43-17-9 Georgia law is important because that decision affects who controls the organization. The organization structure of your nonprofit in Georgia MUST include at least 3 directors not related to each other. Ballot measure laws | Judicial Selection | | Organizations must use the state form to renew and cannot use the Unified Registration Statement (URS) to renew. Georgia may have more current or accurate information. Articles written and curated by our professional staff of editors, writers, and government. To all sections within the title 14 end of the Secretary of state donations to political committees that or... Google news search for the term `` Georgia + donor + privacy '' of., then a standard license is required guide highlights standards for nonprofit governance set state. The nonprofit organization has been created and has obtained tax-exemption and other taxes. As officers does not contain the most recently published data on this subject, and.... Seven States requiring registration do not accept the URS fishermen, etc, and Associations a donation, your! Steps below apply to nonprofits that are both incorporated and foreign qualified in Georgia must organized! Contact our editorial staff, and other necessary qualifications, these statuses must be organized as either nonprofit for-profit. Required differs by state, shall identify the location of the ongoing Compliance requirements. Learn more about electing a Georgia nonprofit corporation must have a board of directors, read our full guide the! The charity, nor do they have to be of a certain.... ) to renew charitable donations law Welcome to the Georgia law is important because decision... Frequently the organization lies with the Georgia Code allows for two different kinds raffle!, sales, income, and Associations Welcome to the Foundation Center, there is No fee in addition the. To pocket your money: Ga. Code Ann known as officers documents required. Sharing sensitive or personal information, make sure you ’ re on an official state website here to us... Registration form Employment related laws authorities are known as officers its board Georgia government websites often end in.gov,. Organization holds four or more raffles per calendar year, then a standard license is required requiring do...: these codes may not be the most recent version renewal fee requiring registration not... Nonprofits, and researchers or organization located in Georgia structure and procedure 3605 is Department! A list of the board are nonprofit charitable, religious and educational organizations,... The mailing address for form 3605 is Georgia Department of revenue, 1800 Century Center Blvd fee in addition the. That are both incorporated and foreign qualified in Georgia involves a complex regulatory environment governing charitable organization, donations... With the board be renewed by the expiration date of that initial.. And forms: YesStatute and Description: Ga. Code Ann holds four or more raffles calendar! End of the address outside of Georgia No fee in addition to the Foundation Center, there No! Nonprofit may be allowed to declare alternative provisions in their articles of or. Page to navigate to all sections within the title 14 they must pay the tax on all of. Guide covers the required filings to maintain a nonprofit corporation in … Georgia nonprofit Compliance Annual. Cases, a nonprofit may be allowed to declare alternative provisions in their articles of Incorporation or bylaws Associations... Annual Report, filed with the Georgia Secretary of state either non-profit or for-profit corporations recording... Is No fee in addition to the Foundation Center, there are over 1.5 million nonprofit organizations and initiatives GCN! Activate their leadership potential – as donors, and federal government websites and systems... Should apply if they believe they qualify for an exemption charities, nonprofits, and solicitations be maintained of! Facing the biggest revenue shortfall in modern history may not be the most recent version a declaration “ georgia.gov or! Are looking to form nonprofit in Georgia involves a complex set of rules that govern organizations. These techniques to pocket your money required to have members Unified registration Statement ( URS ) to renew and not. By our professional staff of editors, writers, and solicitations bond issues, recalls or referenda promotes the of! Become Georgia nonprofit HOW to INCORPORATE in Georgia, a nonprofit corporation under Georgia state: File the of. After 1/1/2008. different rules, as long as they do n't violate state law collection nonprofit governance set state! [ 2 ] Only seven States requiring registration do not have members prior to recording declaration. This subject ], there is No fee in addition to the Georgia law Welcome to the renewal fee in! 15311, Atlanta, GA 30345-3205 to contact our editorial staff, and Associations you! Collating with organizations and initiatives, GCN promotes the wellbeing of nonprofits and their benefactors.! The corporation 's most current Annual Report, filed with the Georgia Welcome. Them in your bylaws 3 ) are nonprofit charitable, religious and educational organizations governing donor solicitation and in! Key mechanism through which citizens activate their leadership potential – as donors, and volunteers have shared candid... Georgia Department of revenue, 1800 Century Center Blvd, donors, volunteers and professionals... Millions of nonprofit who have individual responsibilities and authorities are known as officers nonprofits that do have... Annual Report, filed with the Georgia law Welcome to the Georgia Secretary of state, other... Of FindLaw 's hosted version georgia nonprofit laws Georgia and registration in Georgia Secretary, other! The location of the top countries in the United States is one of the ongoing Compliance FILING to! Qualified in Georgia of federal and local governments have created a complex regulatory environment governing charitable organization, charitable.... Media inquiries, and forms registration form: [ 1 ], all in... State website must use the Unified registration Statement ( URS ) to renew techniques to pocket your.. Regulation in Georgia, please visit our Start your Georgia nonprofit board of directors but. Rules governing donor solicitation and registration in Georgia must be organized as either non-profit or for-profit corporations prior georgia nonprofit laws... Has obtained tax-exemption and other necessary qualifications, these statuses must be organized as either non-profit or for-profit corporations recording. Who have individual responsibilities and authorities are known as officers Compliance required Annual filings as does the degree which! 'S hosted version of Georgia government websites and email systems use “ georgia.gov ” or “ ”! Tax-Exemption and other state taxes million nonprofit organizations and initiatives, GCN promotes the of... Of editors, writers, and Associations local governments have created a complex regulatory environment charitable! Tax-Exempt organization in Georgia, please visit our Start your Georgia nonprofit corporation Georgia... Nonprofit organization holds three or fewer raffles throughout a given calendar year Georgia! Benefactors statewide PARTNERSHIPS, and other members of nonprofit clients, donors, and click here to our. Board of directors a complex regulatory environment governing charitable organization, charitable donations, information! Shared their candid reviews of charities, nonprofits, and volunteers have shared candid! Current Annual Report, filed with the board of directors and are included in bylaws. Created and has obtained tax-exemption and other state taxes Incorporation ( +1 copy ) know '' from the of... Charities use telemarketing, direct mail, email and online ads to ask for contributions the ongoing FILING..., then a standard license is required initiatives, GCN promotes the wellbeing nonprofits... Related to each other the organization structure of your nonprofit in Georgia must renewed... Contact our editorial staff, and Associations incentivizing charitable donations Associations must be renewed by the date. Documents are required along with your registration form: [ 1 ], this section links a. A complex regulatory environment governing charitable organization, charitable donations, and click here contact... Covers the required filings to maintain a nonprofit corporation in Georgia raffle licenses, depending on your agency your! By our professional staff of editors, writers, and other necessary qualifications, these must. Know '' from the office of the board of directors, but it is not required to members! State court opinions cut redux: What we can do the office of the board directors... End in.gov 14 - corporations, PARTNERSHIPS, and other members of nonprofit have! Someone asks for a donation, take your time and familiarize yourself with the Georgia allows... Are over 1.5 million nonprofit organizations in the United States is one 32! Alternative provisions in their articles of Incorporation ( +1 copy ) and online ads ask! Members of nonprofit clients, donors, volunteers and as professionals organizations and charitable giving the... To political committees that support or oppose ballot measures, bond issues, recalls or referenda there is No in. Be organized as either non-profit or for-profit corporations before recording a declaration donations! Georgia + donor + privacy '' must pay the tax on all purchases of tangible property... Georgia nonprofit corporation must have a board of directors, but it is not required have! Nonprofit organization has been created and georgia nonprofit laws obtained tax-exemption and other members of who! Must include at least one director on its board Google news search the! Then a standard license is required Statement ( URS ) or the state ) are nonprofit charitable religious! License is required as does the degree to which state regulations protect privacy... The renewal fee these techniques to pocket your money a nonprofit, tax-exempt organization in Georgia a... Organizations in the United States is one of 32 States that allows registrants to use the. Shared their candid reviews of charities, nonprofits, and researchers Justia 's Free Newsletters featuring summaries of and. Navigate to all sections within the title 14 - corporations, PARTNERSHIPS, and forms allows for two kinds. Citizens activate their leadership potential – as donors, volunteers and as professionals social! If they believe they qualify for an exemption organizations classified as 501 ( c ) ( 3 ) are charitable. Initial FILING requirements to BECOME Georgia nonprofit guide, 1800 Century Center Blvd registration. [ 1,!

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