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 $100 filing fee (a small service charge applies online). 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, paid to the newspaper, and you submit it within a day of filing.
Step 4: Name your registered agent
Every Georgia nonprofit names a registered agent: a person or company with a physical Georgia address who can receive legal mail. You can be your own agent if you have a Georgia street address, 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; you just keep your IRS determination letter on file. 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. 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, and after that you file between January 1 and April 1 each year, for a $30 fee. You also renew your charitable registration every two years, and file a Form 990 with the IRS. Put them on a calendar. This is exactly what Ember Spark is built for: it keeps every one of these filings in view and nudges you before each deadline.
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: $100 (plus a small online service charge)
- Newspaper notice: about $40, paid to the newspaper
- Charitable registration (C-100): $35
- Initial annual registration: $30
- IRS Form 1023-EZ: $275, or Form 1023: $600
So a small Georgia nonprofit is often around $455 to $785 all in, counting the newspaper notice and first annual registration.