How to File a 501(c)(3) in Georgia

Donations to nonprofits with tax-exempt status are tax deductible.

Tax exempt 501(c)(3) status is a designation by the Internal Revenue Service, a federal agency. To apply for tax-exempt status, a Georgia nonprofit organization must first register with the Georgia Secretary of State. The form to apply for 501(c)(3) is available online (see Resources). The nonprofit's financial officer or accountant should complete the form, which asks for financial information and proof of nonprofit policies.

Things You'll Need

• Form 1023

Instructions

1. Register with the Secretary of State. Complete Form C-100, Charitable Organization Registration, and pay the $35 registration fee. (See Resources.)

2. Gather required documents for the IRS.This includes financial information, a conflict of interest policy, compensation information for employees, articles of incorporation, bylaws and planned activities of the nonprofit.

3. Download Form 1023 from the IRS. Fill out all 11 sections of the form. Information required includes the history of your organization, compensation for employees and the nonprofit's specific activities. You may want to hire an accountant or lawyer to fill out this form for you.

4. Sign the form. Enclose the articles of incorporation, bylaws, attachments regarding financial operations, the Employer Identification Number for the organization, and the application fee. The fee is $400 for organizations that will gross less than $10,000 per year and $850 for organizations that will make more.

5. Mail the documents to the IRS. The address is Internal Revenue Service, P.O. Box 192, Covington, KY 41012-0192.

References

• Georgia Secretary of State: Charitable Organization Registration

Resources

• Georgia Secretary of State: Charitable Organization Registration (Form C-100)
• Internal Revenue Service: Form 1023