Georgia (GA) · Requirement Summary

Georgia charitable solicitation requirements summary

A quick, operational table pulled from the Master State Requirements (MSR). Use this as a starting point for planning filings and tracking risk.

Requirement Summary Table

Columns removed: processing times, last verified, and confidence score.

Requirement	Georgia (GA)
Filing Authority	Georgia Secretary of State – Securities & Charities Division.
Filing Method	Online & Mail – Initial registration online; renewal via online account (signed, notarized form upload).
Filing Calendar & Triggers	Initial: Prior to soliciting in Georgia. Renewal: Biennially – registration valid 24 months from effective date, renew on/before expiration (e.g. Reg. Jan 15 2024 → due Jan 15 2026). Renewal filing available 90 days before expiry.
Filing Due Date	24 months from effective date. Example: Registered Jul 10 2024 → renewal due by Jul 10 2026. (Biennial cycle, not tied to FY.)
Renewal Detail	Biennial renewal application (Form C100) with updated info and financials (attach Form 990). Must be notarized and signed by two officers. $20 fee each renewal; $25 late fee if after expiry.
Extensions Calendar	Yes, by request: Georgia SOS may grant brief extensions if petitioned before expiration (not guaranteed by statute). Otherwise, if missed deadline + 15-day grace, registration lapses.
Exemptions	Limited: Most charities must register. Exemptions for religious institutions (if solely for religious purposes), schools and educational institutions (soliciting from alumni/parents), membership solicitations confined to members, and agencies raising < $5,000 from public (if only volunteers).
Good Standing Required for Charity Filing?	Yes. Georgia checks that the nonprofit is properly incorporated/authorized in GA or as a foreign entity. (GA registration application asks for incorporation details; filings may be rejected if corporate status is not active.)
Solicitation while Curing Deficiencies?	Discouraged (No). Georgia law requires an active registration to solicit. If renewal deadline passes without filing, the charity should halt solicitations until it renews (or re-registers). (Timely renewal or extension request would allow continued operation.)
Enforcement Posture	High (Strict). Georgia has significant penalties for violations (misdemeanor criminal penalties and fines up to $5,000 per violation). The Securities/Charities Division can reject incomplete filings and will not tolerate missing notarization or signatures (leading to rejection of renewal).
Recovery Method	Reapply if expired; catch up recent period. Georgia registrations that expire past a brief grace require a new registration. The SOS may ask for the last filed financial data in the new application. Essentially, the charity starts fresh, though any known solicitation during lapse could trigger penalties.
Required Documents	Initial: Form C100 with organizing documents, IRS letter, list of officers, copies of any fundraising contracts; signatures of two officers (notarized); $50 fee. Renewal: Form C100-R (renewal) with updated info, financial summary (or IRS 990 attached), and notarized officer signatures. If used paid solicitors, include campaign financial reports (Form FS) for each.
Financial Audit/Review Thresholds	>$1,000,000 contributions: CPA audit required. $500,000–$1,000,000: CPA review acceptable in lieu of audit. <$500k: no CPA report required (internal financials/990 only).
Schedule B Reaction Rule (Donor Names)	Remove. Georgia allows charities to redact donor names on Schedule B. The state only requires financial totals; it does not ask for contributor identities in the registration filings.
Signature Requirements	Two officers + Notary. Georgia requires the renewal form be signed by two officers (usually President and CFO) and notarized. This is strictly enforced; non-notarized filings are rejected.
High-Risk Traps / Enforcement Notes	– Notary & dual-signers: Georgia’s requirement for two officers and notarization is a common trap – many renewals are rejected for lacking one of the two signatures or the notary seal. This causes costly delays past the deadline (and potential lapse). – Short grace: GA offers only a ~15-day grace past due date in practice – after that, your registration expires and you must re-register, incurring extra effort and possibly drawing scrutiny. – GA is known to spot-check charitable telemarketers and campaigns for compliance – unregistered activity can trigger swift action by the state.

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