Start a nonprofit · Georgia
How to Start a Nonprofit in Georgia
Georgia charges $110 to file articles for a nonprofit corporation, and then asks for a second filing within 90 days: an initial annual registration that lists three principal officers. Charity registration is a separate step with the Secretary of State, and a small charity can be exempt. Georgia founders should also check sales tax rather than assume it, because the state's exemption certificate lists only specific kinds of nonprofits.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Georgia requirements in one table.
| Type of entity | A Georgia domestic nonprofit corporation, created by filing articles of incorporation with the Secretary of State's Corporations Division. Sources: SOS how-to guide |
|---|---|
| State filing fee | $110, made up of a $100 filing fee and a $10 service charge. All fees are nonrefundable. Sources: SOS how-to guide |
| Initial annual registration | Due within 90 days of incorporation, listing three principal officers. The fee is $50, a $40 filing fee plus a $10 service charge. Sources: SOS how-to guide |
| Registered agent | Must be located in Georgia. Sources: SOS how-to guide |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Charity registration | Charitable organizations that solicit funds in or from Georgia must register with the Secretary of State unless exempt. Registration is valid for 24 months. Sources: SOS charities guide |
| Sales tax | Form ST-5 lists only certain nonprofit categories. Tax-free treatment does not extend to purchases the organization itself will use. Sources: DOR Form ST-5 |
The steps
Six steps, in the order they happen.
Choose a registered agent and decide on members.
Georgia requires the registered agent to be located in Georgia. You also decide whether the nonprofit will have members, which the filing asks about. The Secretary of State's guide recommends consulting a specialized attorney when you decide whether a corporation fits your needs.
The guide does not state a minimum number of directors. It does say the initial annual registration must list three principal officers, so plan to have at least three people ready to serve.
Sources: SOS how-to guide
Gather what the articles require.
The filing asks for the corporation's name or a valid name reservation number, the name and address of the filer and a valid email address, the mailing address of the principal office, the name and address of the registered agent, and the name and address of each incorporator. You can add optional provisions, and the guide gives 501(c)(3) language as its example.
If you plan to seek 501(c)(3) status, decide on that language now so it is in the articles at filing.
Sources: SOS how-to guide
File the articles and pay $110.
The quickest route is online: choose create or register a business, then domestic nonprofit, and the system generates the articles. You can also upload articles you drafted yourself, or mail drafted articles with the Transmittal Form, Corporation (CD 227), and payment to the Corporations Division in Atlanta.
The fee is $110, a $100 filing fee plus a $10 service charge, and it is nonrefundable. Online payment is by Visa, MasterCard, American Express or Discover, and mail payment is by check or money order. Expedited processing costs $120 for two business days or $275 for same-day service if submitted before noon. Mail filers can also pay $1,200 for one-hour processing. When the filing is approved, you receive a Certificate of Incorporation.
Sources: SOS how-to guide
File the initial annual registration within 90 days.
Georgia requires an initial annual registration within 90 days of incorporation. It lists three principal officers, and the fee is $50, a $40 filing fee plus a $10 service charge. The guide gives the same $50 amount for subsequent annual registrations.
Sources: SOS how-to guide
Apply to the IRS for 501(c)(3) status.
Forming a Georgia corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Register as a charity, if it applies, and check sales tax.
Charitable organizations that solicit funds in or from Georgia must register with the Secretary of State unless they qualify for an exemption. Registration is valid for 24 months and must be renewed on or before it expires. Applicants pay online with Visa or MasterCard, or by check or money order payable to the Georgia Secretary of State. The guide does not state the fee amount, so confirm it on the application. Exemptions are listed in the section below.
Do not assume a Georgia nonprofit has a general sales tax exemption. The Department of Revenue's Form ST-5 lists specific exempt purchasers, and among nonprofits it names only certain categories, such as churches, tax-exempt parent-teacher organizations and qualifying child caring institutions, for resale purchases. The form states that tax-free treatment does not extend to any purchase used by the purchaser. Ask the Department of Revenue what applies to your organization before you present any certificate to a seller.
Sources: SOS charities guide, DOR Form ST-5
Charity registration exemptions
Who does not have to register as a charity.
These come from O.C.G.A. section 43-17-9 as the Secretary of State publishes it. The published copy reflects the law as of the 2016 session, so confirm with the Secretary of State that the thresholds have not changed.
Small charities.
A charitable organization with no agreement with a paid solicitor, and total contributions under $25,000 in both the preceding and the current calendar years.
Sources: Exemptions statute
Educational institutions.
Exempt, along with affiliated organizations, if qualified under IRC Section 501(c). No dollar threshold applies.
Sources: Exemptions statute
Relief for a named individual.
Exempt if all contributions go to the beneficiary without deductions. If contributions exceed $5,000, the solicitor files a written accounting with the Secretary of State at the end of the first 90 days and every 90 days after that until the solicitation ends.
Sources: Exemptions statute
Local chapters of a registered parent.
Certain local chapters of a registered statewide or national parent organization need no separate registration, though they remain subject to Secretary of State examination of their charitable records.
Sources: Exemptions statute
After you form
Staying in good standing.
Two things recur: the annual registration and the charity renewal.
File the annual registration every year.
After the initial annual registration, Georgia nonprofits file an annual registration for $50. The initial filing must list three principal officers.
Sources: SOS how-to guide
Renew the charity registration every 24 months.
A charity registration is valid for 24 months from its effective date and must be renewed on or before the expiration date.
Sources: SOS charities guide
Reinstate quickly if the corporation is dissolved.
Reinstatement after administrative dissolution costs $260 and must be requested within five years of the dissolution.
Sources: SOS how-to guide
Common questions
Quick answers.
How much does it cost to start a nonprofit in Georgia?
The government fees are $110 to the Secretary of State, $50 for the initial annual registration, plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $435 or $760 as of the date this page was verified. Expedited processing and charity registration cost extra.
How many directors does a Georgia nonprofit need?
The Secretary of State's guide does not state a minimum. It does require the initial annual registration to list three principal officers.
Do I need to register as a charity in Georgia?
If the organization solicits funds in or from Georgia, yes, unless it qualifies for an exemption. A charity with no paid solicitor agreement and under $25,000 in contributions in both the preceding and current years is exempt under the statute as published.
Is a Georgia nonprofit exempt from sales tax?
Not automatically. The Department of Revenue's Form ST-5 lists only specific nonprofit categories and does not extend tax-free treatment to purchases the organization will use itself.
After the filing
What comes next for a Georgia nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Georgia Secretary of State, How to Guide: Register a Domestic Entity
- Georgia Secretary of State, How-To Guide: Charities
- Georgia Secretary of State, Exemptions from registration, O.C.G.A. section 43-17-9
- Georgia Department of Revenue, Form ST-5 Sales Tax Certificate of Exemption
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.