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Georgia Charitable Solicitation Registration Compliance Checklist

Published: Last updated: Reviewed: Sources: sos.ga.gov sos.ga.gov law.justia.com irs.gov

TLDR

Georgia requires charities that solicit contributions in the state to register with the Secretary of State Charities Division on Form C-100 before fundraising begins, renew every two years, and meet escalating financial-reporting and audit obligations as revenue grows. This checklist covers initial Form C-100 filing, the biennial renewal cycle, paid-solicitor and fundraising-counsel rules under O.C.G.A. Title 43 Chapter 17, the audit thresholds, and the closeout obligations when activity in Georgia ends.

Why Georgia Compliance Catches Nonprofits Off Guard

Georgia is one of a handful of states that use a biennial registration cycle. The renewal date is set when the registration is issued, which means it does not align with the IRS Form 990 calendar, with the state corporate annual registration, or with any standard federal compliance milestone. Organizations that treat compliance as an annual event miss Georgia regularly.

The Charities Division within the Secretary of State’s office runs registration and supervision. It enforces the Georgia Charitable Solicitations Act (O.C.G.A. Title 43 Chapter 17), which governs charitable organizations, paid solicitors, and fundraising counsel.

This checklist covers the Georgia compliance lifecycle from initial filing through closeout.

Step 1: Determine Whether Registration Is Required

Most charities soliciting in Georgia must register. The narrow questions:

  • Are you soliciting contributions from Georgia residents in any form — direct mail, phone, email, online giving page, social media, in-person event, grant request to a Georgia private foundation?
  • Are you above the $25,000 small-charity threshold?
  • Is your organization within the bona fide religious exemption? Many think they qualify and do not.
  • Are you a hospital, school, or other organization with a specific statutory exemption? Verify the exemption against the current code, not against memory.

Document the analysis. If you exempt out, save the file. Charities Division staff assume solicitation triggers registration.

Georgia Charitable Solicitation Registration Compliance Checklist

A practical checklist for registering and maintaining charitable solicitation status in Georgia. Delivered by email.

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DEFINITION

Form C-100
Georgia's combined initial and renewal application for charitable organization registration, filed with the Secretary of State Charities Division.

DEFINITION

Paid Solicitor
A person or firm compensated to solicit contributions on behalf of a charity in Georgia, subject to separate registration, bonding, and campaign-reporting requirements.

DEFINITION

Fundraising Counsel
A person or firm that plans or manages a charitable solicitation but does not itself solicit or have custody of contributions; also subject to separate registration.

Q&A

What does Georgia charitable registration cost?

The Georgia Form C-100 filing fee is published on the Charities Division fee schedule and applies to both initial filings and biennial renewals.

Q&A

What is the Charities Division of the Secretary of State?

The Charities Division within the Georgia Secretary of State's office registers and supervises charitable organizations, paid solicitors, and fundraising counsel under O.C.G.A. Title 43 Chapter 17, the Charitable Solicitations Act.

Frequently asked

Frequently Asked Questions

Who must register with the Georgia Secretary of State?
Any charitable organization that solicits contributions from Georgia residents — including out-of-state nonprofits with online donation pages reachable from Georgia — must register with the Charities Division on Form C-100 before soliciting, unless an exemption applies.
What is Form C-100?
Form C-100 is the Charitable Organization Registration form filed with the Georgia Secretary of State Charities Division for initial registration and biennial renewal.
How often must Georgia charities renew?
Georgia charitable registrations are valid for 24 months and must be renewed by the expiration date listed on the registration. Renewal is also accomplished on Form C-100.
When does Georgia require an audit?
Charities with annual revenue of $1 million or more generally must include audited financial statements with their registration. Organizations between $500,000 and $1 million typically must include reviewed financial statements.
What is the small-charity exemption?
Charities receiving less than $25,000 in contributions during the preceding fiscal year and that do not compensate any person primarily for soliciting are generally exempt, but must monitor the threshold continuously.
Are religious organizations exempt?
Bona fide religious organizations operating exclusively for religious purposes are exempt, but the exemption does not cover affiliated educational, healthcare, or service organizations that solicit broadly.
What are paid solicitors required to do?
Paid solicitors must register separately with the Charities Division, post a $10,000 surety bond, file each solicitation campaign in advance, and submit a financial report within 90 days of the campaign's end.
What happens if a charity solicits before registering?
The Secretary of State can issue cease-and-desist orders, assess late fees, and pursue civil penalties under O.C.G.A. Title 43 Chapter 17. Solicitation while unregistered is a violation regardless of intent.
Does Georgia accept the Unified Registration Statement?
Georgia accepts Form C-100; many filers use the URS as the source document and submit alongside Georgia-specific schedules and signatures.