Corporations Elections Licensing Securities Charities
Commonly Asked Questions
General, Registered Office, and Registered Agent
Through the following Commonly Asked Questions we hope to address many of our most frequently asked questions. We recommend the advice of an attorney and/or accountant be obtained in the pursuit of any new filing, amendment, dissolution or merger. Such advice will help assure compliance with Georgia law, and that your goals and intentions are met. Additional topics can be accessed on the left.
How do I change an entity’s address?
The address is changed by filing an annual registration. If an annual registration has already been filed in the current calendar year, then an entity's address may be changed by filing an amended annual registration. The annual registration or amended annual registration may be filed, and changes made, online through the following link. There is a fee for filing an annual registration or amended annual registration. Please see the fee schedule.
How do I change an officer(s) of a corporation?
Officer changes are made by filing an annual registration. If an annual registration has already been filed in the current calendar year, then you may make officer changes by filing an amended annual registration. The annual registration or amended annual registration may be filed, and changes made, online through the following link. There is a fee for filing an annual registration or amended annual registration. Please see the fee schedule.
Georgia law regarding limited liability companies (“LLCs”) requires only the listing of the registered agent; thus, officers, members, or managers for LLCs are not listed and there is no procedure to “change” them by filing with the Secretary of State.
How do I obtain a paper annual registration form?
A paper form may be downloaded from our website through the following link .
What types of entities are on file with the Corporations Division?
Business corporations, nonprofit corporations, professional corporations, limited partnerships, and limited liability companies are formed in Georgia by filing with the Corporations Division of the Office of Secretary of State. In some instances, the above entities that form in other states choose to file with the Georgia Secretary of State as “foreign” entities.
What type of entity should I form?
The Corporations Division does not provide legal advice.Individuals must research this question on their own and should consult a lawyer and/or tax professional in making the decision. The factors to be considered include tax issues, liability issues, capital needs and the type of business, among many others. For a basic overview of entity choices please see the brochure Which Legal Entity is Right for Your Business? If a decision is made to form a corporation, limited partnership, or limited liability company, the staff of the Corporations Division can assist with the process of formation.
How long does it take to complete a filing with the Corporations Division?
Many filings of articles, amendments, mergers or dissolutions are completed within 5 to 7 business days of receipt by the Division. Workload issues will sometimes result in a longer turnaround time, perhaps up to 12 business days. In particular, anticipate lengthier turnarounds in late December through January when the greatest volume of filings is received. Large numbers of filings are also typically received at the end of each quarter, late March, late June and late September.
What is the purpose of an annual registration?
The purpose is to comply with the law. The annual registration is also the means for changing officer, registered agent, or address information. The filing also confirms that the entity still exists.
When must an annual registration be filed?
Georgia corporations file the first annual registration within 90 days of the date of incorporation, and between January 1 and April 1 each year thereafter. Limited liability companies, limited partnerships and foreign corporations file the first annual registration between January 1 and April 1 of the year following the initial filing, and between January 1 and April 1 each year thereafter.
What does “O.C.G.A.” mean?
It stands for “Official Code of Georgia Annotated” and is often referred to as “the Code.” In short, it is the law. Laws regarding corporations, LLCs and partnerships are found in Title 14 of the Code. Free public access to the Code is available at LexisNexis .
Are a corporation’s bylaws filed with the Secretary of State?
No. Bylaws are maintained by the corporation.
Are the shareholders or owners of a corporation listed with the Secretary of State?
No. That information is maintained by the corporation.
Is there a minimum age for officers of a corporation?
No, the Georgia Business Corporation Code does not impose an age requirement for officers. However, members of the board of directors must be at least 18 years old.
How many officers must a corporation have?
A corporation has officers as described in its bylaws, as provided by O.C.G.A. § 14-2-840. Only a corporation’s chief executive officer (person in charge), chief financial officer (treasurer) and secretary (person who maintains records) are listed with the Corporations Division. The same individual may hold more than one office.
If I incorporate, can I still be sued personally?
There is no doubt that many people incorporate because they believe their personal assets will be protected in the event of a lawsuit. But this is an extremely complex question for which there is no easy “yes” or “no” answer. Georgia law imposes many responsibilities upon corporations. These requirements must be strictly followed to assure limited personal liability. Thus, we strongly suggest that questions in this area be addressed to legal counsel. Courts of law sometimes allow individuals within a corporation to be sued personally.
What is an “S” or a “C” corporation?
“S” and “C” in this instance refer to federal tax laws that are applicable to a particular corporation. The Secretary of State does not have information that shows whether a corporation is an “S” or a “C”. Questions about the meaning of these designations and the differences in the two types of corporations should be addressed to the Internal Revenue Service, www.irs.ustreas.gov, or to an accountant or attorney.
How do obtain an EIN (Employee Identification Number) for my corporation?
The Employee Identification Number is obtained from the Internal Revenue Service, www.irs.ustreas.gov. The Corporations Division does not issue, or maintain record of, EINs.
How do I apply for IRS federal tax exemption as a charitable organization?
If you intend to apply to the Internal Revenue Service (IRS) for recognition of federal tax-exempt status as a charitable organization under section 501(c)(3) of the Internal Revenue Code, your articles of incorporation must contain certain provisions. For more information, visit this page on the IRS website. To learn about the general requirements for federal tax-exempt status, visit www.irs.gov/charities, or download IRS Publication 557, Tax-Exempt Status for Your Organization. Additional information and resources can be found at www.stayexempt.irs.gov/Resource-Library.
Does the Corporations Division have phone numbers for entities or for their officers or registered agent?
What is a statutory close corporation?
It is a corporation with fewer than 50 shareholders that includes a statement in its articles of incorporation that it elects to be a statutory close corporation, pursuant to O.C.G.A. § 14-2-902. Provisions of law beginning at O.C.G.A. § 14-2-901 govern close corporations.
Registered Office and Registered Agent
What is the “registered agent” of an entity?
The registered agent is the “mailbox” for the corporation. The registered agent is the person or entity located in this state designated by the entity to receive any service of process, documents, or other official communication on its behalf. The registered agent may or may not be an owner, shareholder or officer of the entity. Many entities use their attorney or a professional corporate service company for this service. The registered agent’s address must be a street address in Georgia, and the agent must be located at that address. A post office box or “mail drop” may not be used as the registered agent address. Please review O.C.G.A. §§ 14-2-501 and 14-2-1507 (profit corporation); 14-3-501 and 14-3-1507 (nonprofit corporation); 14-8-46 (foreign limited liability partnership); 14-9-104 and 14-9-902.1 (limited partnership); and 14-11-209 and 14-11-703 (limited liability company).
Who can be a registered agent?
The registered agent for a Domestic Profit and Nonprofit Corporation may be:
(See O.C.G.A. §§ 14-2-501, 14-3-501, 14-2-140 and 14-3-140)
The registered agent for a Foreign Profit and Nonprofit Corporation may be:
(See O.C.G.A. §§ 14-2-1507, 14-3-1507)
The registered agent for a Domestic Limited Partnership and Domestic Limited Liability Limited Partnership may be:
(See O.C.G.A. § 14-9-104)
The registered agent for a Foreign Limited Partnership and Foreign Limited Liability Limited Partnership may be:
(See O.C.G.A. § 14-9-902.1)
The registered agent for a Domestic Limited Liability Company may be:
(See O.C.G.A. § 14-11-209)
The registered agent for a Foreign Limited Liability Company may be:
(See O.C.G.A. § 14-11-703)
The registered agent for a Foreign Limited Liability Partnership may be:
(See O.C.G.A. § 14-8-46)
For all entity types, the registered agent’s business office address must be identical with the registered office address.
Am I required to have a registered agent in Georgia?
Yes. Each entity must continuously maintain a registered agent and registered office in Georgia.
How can I change the registered agent of my entity?
The name of the registered agent and/or the registered office of an entity is changed by filing an annual registration or an amended annual registration if an annual registration has already been filed for the current calendar year. An annual registration or amended annual registration may be filed online through the following link. There is a fee for filing the change. Please refer to Corporations Division filing fee schedule.