Confirm the Georgia filing trigger and exemption position
Inventory the organization’s Georgia fundraising before opening Form C-100: public donation pages, targeted email and mail, events, grant requests, peer-to-peer campaigns, paid fundraisers, and contributions solicited by another person on the charity’s behalf. Georgia rules generally require an effective charitable organization registration before solicitation. An IRS determination or nonprofit corporation record does not by itself resolve the state requirement.
Review the statutory exemption categories against the organization’s current facts and preserve the basis for any exemption. Do not turn a limited exemption into a broad online-fundraising assumption. If a paid solicitor, professional fundraiser, or commercial relationship is involved, identify its separate registration, contract, notice, and campaign-report duties before launch.
Assemble the Form C-100 identity and governance record
Use the exact legal name, other solicitation names, principal and mailing addresses, registered or record locations, contact person, fiscal year, formation details, tax status, charitable purpose, fundraising methods, control people, and related organizations. Reconcile those fields to the organizing documents, IRS record, current corporate record, approved board information, and campaign materials.
The execution page must be completed by an authorized executive officer and includes the official-witness notary block. Build signature and notary time into the launch calendar. Review every yes/no answer and attachment reference before execution; an intentional omission or inconsistent identity can create a much larger problem than a delayed but accurate filing.
Prepare the financial and federal-return attachments
Attach the most recent financial statement required by the state’s current thresholds. More than $1 million received or collected calls for a certified audited financial statement; more than $500,000 through $1 million calls for a CPA-reviewed statement; and $500,000 or below still requires a financial statement even though it need not be reviewed or audited. Georgia says ledgers are not accepted as the statement.
Include Form 990 or 990-EZ for the preceding fiscal year when applicable. If the organization filed Form 990-N, complete Georgia Form C-200 instead because the state does not accept the postcard. A newly formed charity with no charitable contributions can use the current officer statement described by the state. Keep donor-sensitive material out unless the form or agency specifically requires it.
Submit a complete packet and control deficiencies
Submit through Georgia’s secure online route or the current mail option and include the $35 fee. Save the exact signed packet, every attachment, payment evidence, and delivery confirmation. The filing date depends on receipt of a complete application and the required fee; a payment or partial upload is not an effective registration.
Assign a monitored owner for deficiency correspondence. Georgia rules allow an application with no response for 60 days after a deficiency letter to be treated as abandoned. Answer from the reconciled source record, keep a copy of the response, and do not create a second application while the first is pending unless the agency directs it.
Verify the effective registration and hand off renewal controls
After acceptance, verify the public charity record and save the registered legal and solicitation names, effective date, registration number, and 24-month expiration date. Do not describe the organization as state approved or endorsed. Registration confirms a filing status; it is not a quality rating.
Calendar the renewal window to open 90 days before expiration. Keep the next two fiscal periods, Form 990 or C-200 status, financial-statement thresholds, and material changes visible to the filing owner. Georgia also expects specified amendments within 30 days, so update the state record when a relevant fact changes rather than waiting for renewal.
Official Georgia sources
- Georgia Secretary of State charities how-to guide
- Georgia charitable organization registration rules, 590-9-4
- Georgia Form C-100 initial and reinstatement registration
Source review completed August 25, 2026. Verify live forms, fees, portal instructions, statutes, and record-specific agency notices before filing because regulator workflows can change.
Georgia registration FAQ
Must a Georgia charity register before fundraising?
A nonexempt charitable organization generally must have an effective registration before it solicits or has contributions solicited on its behalf in Georgia.
Which form starts Georgia charitable organization registration?
Georgia uses Form C-100 for an initial charitable organization registration.
What is the Georgia initial registration fee?
The current Secretary of State how-to guide lists a $35 initial registration fee.
Who executes Georgia Form C-100?
The execution page is certified by an authorized executive officer and includes the required official-witness notary block.
What does a Georgia Form 990-N filer submit?
Georgia does not accept Form 990-N for this filing; the organization completes Georgia Form C-200 for the corresponding fiscal year.
When is Georgia registration complete?
Treat the public effective registration and saved agency record as completion evidence. A draft, payment, partial upload, or delivery receipt alone is not enough.
