TLDR
Georgia charities soliciting contributions register with the Georgia Secretary of State Charities Division under the Georgia Charitable Solicitations Act of 1988. Registration is biennial. Audit and CPA review thresholds are tied to gross contributions: review at $500,000, audit at $1,000,000. Sales-tax exemption is administered narrowly — most Georgia nonprofits remain subject to sales tax on purchases. Major federal pass-throughs flow through DCH, DBHDD, DHS, and DOE. The Department of Labor handles unemployment insurance with a reimbursing-employer election.
Georgia adds two unusual structural features. First, Georgia’s biennial charitable registration cycle (every 24 months) is rare — most states require annual renewal — and the longer cadence makes the deadline easy to forget. Second, Georgia narrowly defines its sales-tax exemption for nonprofits; most 501(c)(3) charities in Georgia continue to pay sales tax on their purchases unless they fall within a specifically named category. The audit thresholds are middle-of-the-pack at $500,000 review / $1,000,000 audit.
This FAQ collects the questions Georgia executive directors and grants managers actually ask in the first year. Every answer is grounded in Georgia statute, IRS guidance, or state agency publication, with sources cited so you can verify the current rule.
Where to go next
- The Georgia state hub: GrantPipe for Georgia nonprofits
- Step-by-step setup: Georgia nonprofit startup guide
- Audit thresholds across states: Nonprofit audit requirements by state
- Free download: Georgia compliance checklist
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.
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Frequently asked
Frequently Asked Questions
Do I have to register with Georgia to solicit donations?
Yes, in most cases. The Georgia Charitable Solicitations Act of 1988 (O.C.G.A. § 43-17-1 et seq.) requires charitable organizations soliciting contributions in Georgia to register with the Secretary of State Charities Division before soliciting. Registration is biennial. Specific exemptions exist for religious organizations, educational institutions, certain political organizations, and small charities meeting strict criteria. Most operating 501(c)(3) charities must register and renew every two years.
What is Georgia's charitable registration form?
Charitable Organization Registration is filed online through the Georgia Secretary of State's Licensing Division portal. The initial filing fee is $35; biennial renewal is $20. The registration is valid for 24 months from the date of issue. Renewal must be filed within 90 days following the close of the second fiscal year of the registration period. Required attachments include IRS Form 990 and audited or reviewed financial statements where applicable.
What are Georgia's audit thresholds for nonprofits?
Under O.C.G.A. § 43-17-5, organizations with gross contributions exceeding $1,000,000 in any fiscal year must submit audited financial statements with charitable registration. Organizations with gross contributions between $500,000 and $1,000,000 must submit financial statements reviewed by an independent CPA. Organizations under $500,000 may submit unaudited financial statements certified by an officer of the organization. The audited or reviewed financials are submitted with the biennial renewal.
How does Georgia sales-tax exemption work for nonprofits?
Georgia narrowly exempts nonprofit purchases from sales tax. There is no general 501(c)(3) sales-tax exemption — Georgia limits exemptions to specific categories (e.g., qualifying nonprofit health centers, nonprofit blood banks, qualifying private K-12 schools, certain food banks). Most Georgia 501(c)(3) charities remain subject to Georgia sales tax on their purchases. Sales by the nonprofit are generally taxable. The Georgia Department of Revenue's Sales Tax Bulletin SUT-2014-04-01 outlines the limited charitable exemptions.
Are Georgia nonprofits exempt from property tax?
Not automatically. Under O.C.G.A. § 48-5-41, real and personal property used exclusively for religious worship, charitable, or educational purposes by a charitable institution is eligible for exemption. The nonprofit applies to the local county Board of Tax Assessors. The exemption requires both ownership by a qualifying entity and exclusive use for the qualifying purpose. Property leased to a for-profit entity, even if the rent funds charitable activities, generally does not qualify.
How does payroll registration work in Georgia?
Federal: EIN and EFTPS. State: register with the Georgia Department of Labor for unemployment insurance and the Georgia Department of Revenue for state income tax withholding. 501(c)(3) organizations may elect the reimbursing-employer method for unemployment under O.C.G.A. § 34-8-158. Georgia Department of Revenue requires registration via the Georgia Tax Center for state withholding accounts. Workers' compensation is mandatory for most employers with three or more employees.
How do I incorporate a nonprofit in Georgia?
File Articles of Incorporation under the Georgia Nonprofit Corporation Code (O.C.G.A. § 14-3-101 et seq.) with the Georgia Secretary of State, $100 filing fee. Georgia also requires publication of a Notice of Incorporation in the official county legal organ within one business day of filing — with a publication fee of approximately $40. The articles must include the IRS-required dissolution language. After incorporation, draft bylaws, hold an organizational meeting, file IRS Form 1023, and register with the SOS Charities Division.
What is the minimum board size for Georgia nonprofits?
One director is the minimum under O.C.G.A. § 14-3-803, but most 501(c)(3) public charities maintain at least three to satisfy IRS expectations. Directors do not have to be Georgia residents. The corporation must have officers as specified in the bylaws; the same person may hold multiple offices. Georgia law allows unanimous written consent of directors in lieu of a meeting. Members are not required for 501(c)(3) public charities.
Are there fiscal-year quirks for Georgia nonprofits?
Georgia's biennial charitable registration creates a unique cadence: renewal is due 90 days after the close of the second fiscal year following initial registration, not annually. Founders track this on a custom calendar. The Secretary of State annual registration (corporate annual registration, separate from charitable) is due by April 1 each year regardless of fiscal year, with a $30 fee. Federal Form 990 is on the standard 4.5-month-after-fiscal-year cycle.
How do federal grants flow through Georgia state agencies?
Major Georgia pass-through agencies include the Department of Community Health (DCH) for Medicaid; the Department of Behavioral Health and Developmental Disabilities (DBHDD); the Department of Human Services (DHS) for child welfare, SNAP/TANF, and aging services; the Georgia Department of Education (DOE); the Department of Community Affairs (DCA) for HUD CDBG; and the Criminal Justice Coordinating Council for Justice grants. The state agency is the pass-through entity under 2 CFR 200.332 with subrecipient monitoring obligations.
What state-funded grant programs should Georgia nonprofits know?
Georgia Council for the Arts grants (Georgia Humanities Council partnership programs); Department of Behavioral Health and Developmental Disabilities community service contracts; Department of Community Affairs neighborhood-stabilization and capacity-building grants; Department of Public Health prevention and equity grants; Criminal Justice Coordinating Council Victims of Crime Act (VOCA) and STOP Violence Against Women (VAWA) pass-throughs; Department of Human Services Older Americans Act contracts; Georgia DECAL pre-K and child care development funds. Most flow through agency-specific grant portals.
Where do Georgia nonprofits file annual reports?
Three places. (1) IRS — Form 990, 990-EZ, or 990-N annually. (2) Georgia SOS Charities Division — biennial charitable renewal. (3) Georgia SOS Corporations Division — annual registration by April 1, $30 fee. Failure to file the annual corporate registration leads to administrative dissolution after a grace period. The biennial charitable renewal and annual corporate registration are submitted through different SOS portals — they are not consolidated.
What is the most common Georgia nonprofit compliance mistake?
Confusing the biennial charitable renewal with the annual corporate registration. Founders set one calendar reminder and miss the other. The two filings have different deadlines, different fees, and different consequences for non-filing. Annual corporate registration missed by 60 days triggers $25 in late fees and eventual administrative dissolution. Biennial charitable renewal missed leads to suspension of solicitation rights. Treat them as two distinct compliance obligations on the corporate calendar.
Do Georgia paid solicitors register separately?
Yes. Paid solicitors and solicitor agents register separately with the Secretary of State Charities Division before soliciting in Georgia under O.C.G.A. § 43-17-3. Paid solicitors post a $10,000 surety bond. Charities contracting with a paid solicitor file a Solicitation Notice with the SOS at least 14 days before the campaign begins. The Solicitation Notice includes the contract, the campaign description, and disclosures about how the contributions will be used. Verify the solicitor's registration status before signing.
What are Georgia's rules on raffles?
Georgia's Raffle Law (O.C.G.A. § 16-12-22.1) authorizes nonprofit organizations granted a license by the local sheriff to conduct raffles. The nonprofit must have been in existence for at least 24 months and be tax-exempt under section 501(c) of the IRC. The local sheriff issues the raffle license; there is no statewide raffle license. Each county sheriff has its own application procedure and fee. Bingo is regulated separately by the Georgia Bureau of Investigation under O.C.G.A. § 16-12-50.
What records must Georgia nonprofits keep?
O.C.G.A. § 14-3-1601 requires every Georgia nonprofit corporation to keep correct and complete books and records of accounts, minutes of the proceedings of its members, board, and committees, and a record of its members in alphabetical order. Records must be kept at the corporation's principal office. Members and directors have inspection rights. The Charities Division can request supporting documentation for any registration filing. Standard practice: financial records for at least seven years, board minutes permanently, donor restriction documentation for the life of the restriction plus seven years.
Does Georgia's Open Records Act apply to nonprofits?
Generally no. The Georgia Open Records Act (O.C.G.A. § 50-18-70 et seq.) applies to agencies of state, county, or municipal government. A private 501(c)(3) is not an agency. Nonprofits substantially funded by government and performing public functions can be subject under the 'public agency' definition — Georgia courts apply a fact-specific test. Most operating charities are not subject. Open Meetings Act (O.C.G.A. § 50-14-1) similarly applies to public bodies.
How long does Georgia 501(c)(3) determination take?
501(c)(3) determination is a federal IRS process. Form 1023 typically takes 6 to 12 months; Form 1023-EZ typically takes 2 to 4 weeks. Georgia state-level work — Secretary of State incorporation (with newspaper publication of the Notice of Incorporation), charitable registration, payroll setup — typically completes within 4 to 8 weeks. Many Georgia nonprofits register charitable solicitation with a pending Form 1023 and update once the IRS letter issues.
What about Atlanta and Fulton County-specific compliance?
The City of Atlanta has its own Business Tax Certificate requirement that includes nonprofit organizations. Atlanta Department of Finance issues local exemption certificates for qualifying charities. Fulton County and DeKalb County have separate property tax exemption procedures with their respective Boards of Tax Assessors. The Georgia State Government's relationship with the Atlanta-area nonprofit sector is significant; the largest portion of state-administered HHS grants flow through metro Atlanta organizations.
Can Georgia nonprofits accept federal disaster-relief funds?
Yes, but with the same Uniform Guidance compliance any federal pass-through carries. Disaster-relief funds (FEMA, HUD CDBG-DR) flowing through the Georgia Emergency Management and Homeland Security Agency (GEMA/HS) or DCA carry full 2 CFR 200 obligations including allowable cost, procurement, and Single Audit at $1,000,000. Georgia hurricane and tornado disaster declarations periodically generate large pass-through opportunities for nonprofits delivering recovery services.
How does GrantPipe help Georgia nonprofits stay compliant?
GrantPipe tracks every grant award alongside the program funds it supports, surfaces deadlines for federal pass-throughs from DCH, DBHDD, DHS, DOE, and DCA, and produces audit-ready schedules for the Georgia CPA review at $500,000 in contributions, audit at $1,000,000, and the federal Single Audit at $1,000,000 in federal awards expended. It accommodates the unusual biennial charitable registration cadence so the deadline doesn't slip when nothing happens for a full year.
Where can I read the underlying Georgia statutes and forms?
Georgia Charitable Solicitations Act (O.C.G.A. § 43-17-1 et seq.), Georgia Nonprofit Corporation Code (O.C.G.A. § 14-3-101 et seq.), and Georgia Property Tax Code (O.C.G.A. § 48-5) on the Georgia General Assembly site at legis.ga.gov. Secretary of State Charities Division forms at sos.ga.gov/charities. Department of Revenue exempt organization information at dor.georgia.gov. Department of Labor unemployment registration at dol.georgia.gov. Georgia Tax Center for state withholding registration.