How to start a nonprofit in Georgia (2026 step-by-step guide)

How to start a nonprofit in Georgia, step by step

You form a Georgia nonprofit in two big moves. First you create a nonprofit corporation with the state. Then you apply to the IRS for 501(c)(3) tax-exempt status. Most small groups can do both themselves. Here is the whole path in order.

• Pick a clear mission and a name no other Georgia entity is using.
• Recruit at least three directors.
• File your Articles of Incorporation with the Georgia Secretary of State.
• Name a registered agent with a Georgia address.
• Publish a notice of intent to incorporate in your county's legal newspaper.
• Get a free EIN, adopt bylaws, and hold your first board meeting.
• File Form 1023 or 1023-EZ, then register to fundraise with the Secretary of State.

Step 1: Name your Georgia nonprofit

Your name has to be distinguishable from other entities on record with the Georgia Secretary of State. You can usually check availability through the state's online business search. Pick something clear and memorable, and confirm a matching web address is free before you commit.

Step 2: Appoint your directors and officers

For a nonprofit without members, which is how most 501(c)(3)s are set up, Georgia requires at least three directors if it was formed on or after July 1, 2023. You also need officers: a chief executive officer, a secretary, and a chief financial officer, and the CEO and secretary cannot be the same person.

Step 3: File your Articles of Incorporation

This is the step that legally creates your nonprofit. You file the Articles of Incorporation with the Georgia Secretary of State's Corporations Division, for a $110 filing fee ($100 plus a $10 service charge). The IRS wants specific purpose and dissolution wording here to grant 501(c)(3) status.

Georgia also requires you to publish a notice of intent to incorporate in the official legal newspaper of your county, once a week for two weeks. The cost is $40, set by Georgia law and paid to the newspaper, and you send the notice to the paper by the next business day after you file.

Step 4: Name your registered agent

Every Georgia nonprofit names a registered agent: a person who lives in Georgia, or a company allowed to do business there, with a physical Georgia address for receiving legal mail. You can be your own agent if you live in Georgia and have a street address there (not a PO box), or hire a commercial agent.

Step 5: Adopt bylaws and hold your first board meeting

Bylaws are your rulebook: how you elect directors, hold meetings, and make decisions. The IRS also expects a conflict-of-interest policy. At your first board meeting, adopt both, appoint officers, and record the minutes. You will be asked for these documents again and again, so keep them in one place.

Step 6: Get your free EIN

An EIN is your nonprofit's federal tax ID, and you need it before you apply to the IRS for exempt status. You get one free and usually right away by applying online through the IRS. Never pay a third-party site for an EIN, because the IRS never charges a fee for one.

Step 7: Apply for 501(c)(3) status with the IRS

This is the federal step, and it is the same wherever you are. Most brand-new small nonprofits qualify for the shorter Form 1023-EZ, which has a $275 user fee. Larger groups file the full Form 1023, which has a $600 user fee. You pay on Pay.gov when you submit.

You can use Form 1023-EZ only if you project gross receipts of $50,000 or less for each of the next three years and hold $250,000 or less in assets. Work through the IRS Eligibility Worksheet honestly before you choose.

Step 8: Apply for Georgia tax exemption

Georgia recognizes your federal exemption for income tax, so there is no separate state income-tax application or fee. Each year, file a copy of your federal Form 990 with the Georgia Department of Revenue (or your 990-N receipt with a brief statement), and attach your IRS determination letter, articles and bylaws to the first one. One thing to know: Georgia does not give 501(c)(3)s a blanket sales tax exemption, so unless you fall into a specific category, your nonprofit generally pays sales tax on its purchases like anyone else.

Step 9: Register to fundraise (Form C-100)

Georgia requires charitable registration before you solicit contributions. You register with the Secretary of State using Form C-100, for a $35 fee, and renew it every two years for $20. A charity that pays no one to solicit and receives under $25,000 in contributions both this year and last is exempt. Georgia does not accept the IRS Form 990-N postcard for this, so be ready to provide fuller financial statements.

Step 10: Stay in good standing

Georgia asks every nonprofit to file an annual registration with the Secretary of State. Your first one is due within 90 days of incorporating (or between January 1 and April 1 of the next year if you incorporate after October 1), and after that you file between January 1 and April 1 each year, for a $40 fee. You also renew your charitable registration every two years, and file a Form 990 with the IRS. Put them on a calendar. Ember Compliance can track your Georgia annual registration and Form 990 and email you before each one is due. Add your charitable registration renewal date yourself.

What does it cost to start a nonprofit in Georgia?

A bare-bones DIY start in Georgia is mostly the state fees plus the IRS fee. Here is the honest breakdown.

• Articles of Incorporation: $110 ($100 plus a $10 service charge)
• Newspaper notice: $40, paid to the newspaper
• Charitable registration (C-100): $35, or $0 if you are exempt
• Initial annual registration: $40
• IRS Form 1023-EZ: $275, or Form 1023: $600

So a small Georgia nonprofit pays $465 to $825 in required fees, counting the newspaper notice and first annual registration.