Corporations Elections Licensing Securities Charities
Register as a Charitable Organization
REGISTRATION REQUIREMENTS:Securities and Charities Division
Office of Georgia Secretary of State Brian P. Kemp
2 Martin Luther King Jr. Drive, S.E.
Suite 317, West Tower
Atlanta, Georgia 30334
The initial application fee is $35.00. The payment must be made by check or money order, payable to Georgia Secretary of State.2. Form C-100
3. Financial Statements
Submit a fully completed Form C-100 application. (See the bottom of the page for the form.)
If the charitable organization received or collected any charitable contributions during its preceding fiscal year, attach the most recently filed financial statements covering those periods. The criteria for such required financial statements are:
A. If the organization received or collected more than $1,000,000.00 during the preceding fiscal year, submit a certified financial statement prepared by an independent certified public accountant for that year.
B. If the organization received more than $500,000.00 but not more than $1,000,000.00 during the preceding fiscal year, submit financial statements for that year that are reviewed by an independent certified public accountant.
C. If the organization has received or collected less than $500,000.00 in its preceding fiscal year, submit financial statements for such year. The financial statements for that year need not be certified or reviewed.
D. If the charitable organization is newly formed and has not received charitable contributions, attach a signed statement from an officer of the organization attesting to that fact in lieu of financial statements.
Attach the IRS Form 990 or Form 990EZ for the preceding fiscal year, unless previously filed. If the charity filed a Form 990N (postcard), it must fill out and submit the Georgia Form C-200 for the preceding fiscal year (See item 6).
Georgia DOES NOT accept the Form 990N.
If the United States Internal Revenue Service determined that the organization is tax exempt, submit a copy of determination letter.6. C-200
If the organization filed a Form 990N (postcard), it must fill out and submit the Georgia Form C-200 for the preceding fiscal year. Georgia DOES NOT accept the Form 990N.
Click Here for the C-200 Form