Corporations Elections Licensing Securities Charities
Reinstatement of Registration
REINSTATEMENT OF REGISTRATION - A charitable organization may reinstate its
registration if it has expired or lapsed, or has been withdrawn.
The following documents and fee are required to complete the reinstatement process. Upon submission, the Division will review the information and will contact your organization if additional information is required. Please send your required documents and fee to:
REINSTATEMENT REQUIREMENTS:Securities and Charities Division
Office of Georgia Secretary of State Brian P. Kemp
2 Martin Luther King Jr. Drive, S.E.
Suite 313, West Tower
Atlanta, Georgia 30334
1. Reinstatement Fee
The Reinstatement 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
Submit a fully completed C-100 application. (See the bottom of the page for form)3. Financial Statements
If the charitable organization received or collected any charitable contributions during its preceding fiscal year, attach financial statements covering the periods since the most recent financial statement previously filed. The criteria for such required financial statements are:
A. If the organization received or collected more than $1,000,000.00 during either of its two (2) preceding fiscal years, 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 either of its two (2) preceding fiscal years, 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 during either of its two (2) preceding fiscal years, submit financial statements for such year. The financial statements for that year need not be certified or reviewed.
4. IRS 990 Forms
Attach the IRS Form 990 or Form 990EZ for its preceding two (2) fiscal years. If the charity filed a Form 990N (postcard), it must fill out and submit the Georgia Form C200 for the preceding two (2) fiscal years. Georgia DOES NOT accept the Form 990N.
5. IRS Determination Letter
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 C200 for the preceding fiscal year. Georgia DOES NOT accept the Form 990N.
7. Click, Print, and Manually fill out to Reinstate as a Charitable Organization.