Creating a Non-Profit Organization in Georgia
Forming your Georgia Nonprofit Corporation:
- Choose the initial directors for your nonprofit corporation
- In Georgia, a nonprofit corporation must have at least one director on its board.
- Choose a name for your Georgia nonprofit organization.
- The name of your nonprofit corporation must be distinguishable from the names of other corporations already on file with the Georgia Secretary of State Corporations Division. You may reserve a name for 30 days online at the Corporations Division website. There is a $10 fee.
- Appoint a Registered Agent
- Every Georgia nonprofit corporation must have an agent for service of process in the state. This is an individual or corporation that agrees to accept legal papers on the corporation's behalf if it is sued. The agent must have a physical street address in Georgia, this can be a director or officer of the corporation.
- Prepare and file your nonprofit articles of incorporation.
- To legally establish your corporation, you must create and file nonprofit articles of incorporation with the Georgia Secretary of State Corporations Division. Requiring the following:
- the corporation's name
- a statement that the corporation "is organized pursuant to the Georgia Nonprofit Corporation Code"
- the name and street address of the corporation's registered agent
- the name and address of each incorporator
- whether the corporation will or will not have members, and
- the mailing address of the corporation's principal office.
- To receive 501(c)(3) tax-exempt status from the IRS, your corporation must have certain specific language in its articles, including:
- a statement of purpose that meets IRS requirements
- statements that your nonprofit will not engage in activities unrelated to its exempt purposes or in prohibited political or legislative activity, and
- a dissolution clause dedicating the corporation's assets to another 501(c)(3) organization or to the government upon dissolution.
- Prepare bylaws for your Georgia nonprofit corporation.
- You'll need to prepare bylaws that comply with Georgia law and contain the rules and procedures your corporation will follow for holding meetings, electing officers and directors, and taking care of other corporate formalities required in Georgia.
- Hold a meeting of your board of directors
- Your first board meeting is usually referred to as the organizational meeting of the board. The board should take such actions as:
- approving the bylaws
- appointing officers
- setting an accounting period and tax year, and
- approving initial transactions of the corporation, such as the opening of a corporate bank account.
- After the meeting is completed, minutes of the meeting should be created. Set up a corporate records binder to hold the corporation's articles, bylaws, consent forms, minutes, and other important documents.
- Obtain an EIN
- Your nonprofit corporation must obtain a federal employer identification number (EIN).
- Obtain business licenses
- Depending on the type of activities your nonprofit intends to carry on and where it is located, it may need to obtain a local and/or state business license or permit.
- File your annual registration
- Within 90 days of incorporation, each Georgia corporation must file an initial annual registration form that lists three principal officers with the Secretary of State.
- File your Form 1023 federal tax emption application
- Obtain your Georgia state tax exemption
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