Are you looking to apply for services from a non-profit organization in Atlanta, Georgia? If so, you'll need to take a few steps to get the process started. First, you'll need to fill out the relevant application and have it signed and notarized. Additionally, you may need to pay a fee depending on the type of application. Once you have submitted your deed of incorporation, the transfer information form and published your intention to establish a company, you must request a 9-digit EIN number from the IRS.
This number will identify your legal organization. You will also need to complete Form SS-4 in order to request and print your documentation before closing the program. If the organization filed a Form 990-N (postcard), you must complete and submit Georgia's Form C200 for the previous tax year. All changes to the organization's registration statement must be verified and signed by an authorized executive officer of the organization. Your organization will continue to be responsible for Georgia's sales and use tax, unless your type of organization is on this list. The requirements for each organization depend on several factors, such as the amount of annual gross revenue that the organization receives.
If you wish to withdraw your registration as a charitable organization, you must submit a withdrawal form. Georgia requires that nonprofit organizations have at least one director, although the federal government rarely offers tax exemption to organizations with fewer than three unrelated board members. Georgia does not track the organization's fiscal years, but attaches a cover letter to the renewal explaining any changes. Organizations that intend to apply for a tax exemption with the IRS must include specific text in their organizational documents. This text varies depending on the form of organization and the state of origin.
Charitable organization registrations in Georgia are valid for twenty-four (2) months from the date they are approved. New organizations in Georgia must publish their intention to establish within one business day of submitting their statutes. If the charitable organization was recently created and has not received charitable contributions, attach a signed statement from an organization official attesting that fact in place of financial statements. If the organization filed an IRS Form 990-N (postcard), it must complete and file the Georgia Form C200 for each of the two previous (fiscal) years, unless it was filed before. Organizations seeking tax exemption under section 501 (c) of the Internal Revenue Code (IRC) must limit themselves in their organizational documents to exempt purposes set out in that section. They must also indicate how their assets are permanently dedicated to these exempt purposes, so that should the organization dissolve, its assets are distributed for a qualified exempt purpose in the same section of the code. The state of Georgia only requires nonprofit organizations to have one board member, but the IRS rarely grants tax exemption to fewer than three unrelated board members.