How to Use This FAQ

The questions below cover the most common Georgia compliance issues founders, Executive Directors, and Finance Directors face. Each answer cites the controlling statute or agency where applicable. Where reasonable judgment is involved, the answer says so.

This FAQ is written from the builder’s perspective. I am not a Georgia nonprofit veteran. I am building software for nonprofit operations and reading the Georgia regulatory landscape carefully. The benefit is that I write without assuming reader familiarity. The cost is that nothing here substitutes for advice from a Georgia nonprofit attorney or a CPA when the stakes are high.

When Professional Advice Is Worth the Money

A few situations where the answers below are not enough:

The organization is forming with significant assets or complex sponsor arrangements.
A paid-solicitor or fundraising-counsel contract is in negotiation.
The organization is merging with or acquiring another entity.
The Charities Division has issued an inquiry or notice.
The audit is producing material findings.

In each of these cases, professional review is the right move.

Operational Pattern That Works in Georgia

Three habits separate organizations that stay current in Georgia from those that do not:

Anchor the calendar to the registration certificate. The biennial renewal date is set when the certificate is issued. Add it to the board calendar with reminders 90, 60, and 30 days out the day the certificate arrives.

Verify fundraising vendor registration before signing. Whether the vendor is a paid solicitor or fundraising counsel determines the rules that apply. Confirm classification and registration status before any contract is executed.

Track the audit threshold against projected revenue. The first year an organization is on a path to cross $500,000 (review threshold) or $1 million (audit threshold), engage the CPA before fiscal year end.

What Comes Next

If you are pre-formation, start with the Georgia nonprofit startup guide. It walks the seven steps from name verification through first-year compliance calendar.

If you are post-formation but pre-registration with the Charities Division, the Georgia charitable registration workflow walks the operational steps from initial Form C-100 through biennial renewal.

If you are an established Georgia charity, the Georgia compliance checklist is the reference for ongoing operations.

Georgia compliance rewards a clean calendar, a named owner, and discipline around vendor classification. With those in place, the work is routine.

Implementation realities and migration notes

Mid-sized nonprofits in this category typically inherit a tangle of restricted-fund histories: federal pass-throughs, state agency contracts, family-foundation grants, and partner funding stretching back many years. Migrating that history cleanly is not optional — auditors and program officers will ask questions that require a year-by-year reconstruction. Implementation timelines run six to ten weeks for organizations that scope the data inventory before signing. Cutting corners on migration to chase a fast launch usually surfaces gaps during the next single-audit cycle, and the cost of fixing those gaps after the fact is meaningfully higher than doing migration right at the start.

Plan accordingly, and require any vendor on the shortlist to demonstrate restricted-fund handling, grant tracking, and donor record migration on a representative sample of your actual historical data before you sign. Vendors that decline to demo on real data are filtering you out for a reason. The demo on your data is where the gaps surface — both the gaps in the vendor’s product and the gaps in your existing records that you will need to clean up regardless of which system you choose. Use that demo to set realistic expectations with the board and the audit committee about timeline and scope before contracts get signed.

Free resource

Get the Nonprofit Grant Compliance Checklist

A practical checklist for post-award grant compliance: restricted funds, reporting cadence, audit prep, and common failure points. Delivered by email.

Georgia Charities Division publishes Form C-100 filing fees on its public schedule.

Source: Georgia Secretary of State, Charities Division

O.C.G.A. Title 43 Chapter 17 governs charitable solicitation, paid solicitors, and fundraising counsel in Georgia.

Source: Official Code of Georgia Annotated

O.C.G.A. Title 14 Chapter 3 governs Georgia nonprofit corporations including formation and governance requirements.

Source: Official Code of Georgia Annotated

Form C-100: Georgia's charitable organization registration application, used for both initial registration and biennial renewal.

Charities Division: The unit within the Georgia Secretary of State's office that registers and supervises charitable organizations and fundraising vendors.

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

Fundraising Counsel: A person or firm that plans or manages a solicitation but does not solicit or hold funds; subject to separate Georgia registration.

“Georgia is workable until the biennial renewal arrives. The 24-month cycle does not match the federal calendar, and that is the most common reason Georgia compliance breaks.”

Charitable Compliance Practitioner , Nonprofit Compliance Specialist

“Misclassifying a paid solicitor as fundraising counsel is the most expensive Georgia mistake. The bond, the campaign filing, and the disclosure rules all hinge on the classification.”

Nonprofit Compliance Counsel , Attorney, Charitable Solicitation Practice

Q&A

What is the Charities Division?

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

Q&A

What is the Georgia Form 990 deadline?

IRS Form 990, 990-EZ, or 990-N is due the 15th day of the 5th month after the close of the fiscal year — May 15 for calendar-year filers. Form C-100 schedules draw on the Form 990 financial data.

Q&A

What is O.C.G.A. Title 14 Chapter 3?

O.C.G.A. Title 14 Chapter 3 is the Georgia Nonprofit Corporation Code, governing formation, governance, mergers, and dissolution of nonprofit corporations in Georgia.

Frequently asked

Frequently Asked Questions

Do I need to register with Georgia to solicit donations?

Yes, if you solicit from Georgia residents. Under O.C.G.A. Title 43 Chapter 17 (the Charitable Solicitations Act), every charitable organization that solicits contributions in Georgia — including out-of-state nonprofits with online donate pages reachable from Georgia — must register with the Secretary of State Charities Division before any solicitation begins, regardless of where the organization is incorporated.

Which form do I file to register in Georgia?

Form C-100, the Charitable Organization Registration application, filed with the Secretary of State Charities Division. The application requires the IRS determination letter (or evidence of pending application), Articles of Incorporation, bylaws, the most recent IRS Form 990, audited or reviewed financial statements if required, a list of officers and directors, and a description of programs and geographic scope.

How often must I renew Georgia registration?

Registration is valid for 24 months from the date issued. The biennial renewal is filed on Form C-100 and must be filed before the certificate expires. A lapsed registration means solicitation must stop until the renewal is approved.

What is Georgia's audit threshold?

Charities with $1 million or more in annual revenue generally must include audited financial statements prepared by an independent CPA with the Form C-100 filing. Reviewed financial statements are typically required between $500,000 and $1 million in revenue.

Is there a small-charity exemption?

Charities with under $25,000 in contributions during the preceding fiscal year that do not compensate any person primarily for soliciting are generally exempt. The threshold must be monitored continuously; once exceeded, registration is required before further solicitation.

How many directors does Georgia require?

Georgia Nonprofit Corporation Code (O.C.G.A. Title 14 Chapter 3) requires at least one director. The IRS expects an independent, unrelated majority for 501(c)(3) recognition; in practice, plan for at least three unrelated directors before filing IRS Form 1023.

Are religious organizations exempt from Georgia registration?

Bona fide religious institutions operating exclusively for religious purposes are exempt under O.C.G.A. Title 43 Chapter 17. The exemption is narrow; it does not automatically cover affiliated educational, healthcare, or service organizations that solicit broadly. Confirm the exemption against the current statute before relying on it.

What are paid solicitors required to do in Georgia?

Paid solicitors must register separately with the Charities Division, post a $10,000 surety bond, file each solicitation campaign in advance with a written contract, and submit a financial report within 90 days after the campaign ends. Paid solicitors must also disclose during solicitation that they are paid solicitors and identify the charity.

What is the difference between a paid solicitor and fundraising counsel?

A paid solicitor solicits contributions on the charity's behalf and may handle funds. Fundraising counsel plans or manages a solicitation but does not solicit and does not hold funds. Both must register separately with the Charities Division. If a vendor will touch contributed funds, they are a paid solicitor; misclassification is a frequent compliance failure.

What happens if I miss the biennial renewal?

A lapsed registration means solicitation in Georgia must stop until the renewal is approved. Continued solicitation on a lapsed registration exposes the organization to cease-and-desist orders, late fees, and civil penalties under O.C.G.A. Title 43 Chapter 17.

Do I register before or after IRS 501(c)(3) determination?

Georgia registration is triggered by solicitation, not by IRS determination. If solicitation begins before the determination letter arrives, register with whatever federal status you have at the time (typically pending Form 1023). Update the file when the determination letter arrives. Operating without Georgia registration while waiting for IRS determination is a common error.

Does Georgia require publication of incorporation?

Georgia historically required publication of the notice of intent to incorporate in a newspaper of general circulation in the county of the registered office. Confirm the current publication rules with the Secretary of State Corporations Division before filing articles of incorporation.

Does Georgia accept the Unified Registration Statement?

Georgia accepts Form C-100, and many filers use the URS as the source document submitted alongside Georgia-specific schedules and signatures. Confirm the current acceptance posture on the Charities Division website before relying on the URS.

What about online donations from Georgia residents if my nonprofit is in another state?

An out-of-state nonprofit with a donate page reachable from Georgia is generally required to register if it solicits Georgia residents. National nonprofits that solicit broadly through the internet, email, or direct mail typically register in every state with a charitable solicitation requirement, including Georgia.

Georgia Nonprofit Compliance FAQ: Charitable Solicitation Registration, Form C-100, and Audit Thresholds