Georgia Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

Georgia state filings

• Georgia Annual Registration
  Georgia Annual Registration (Secretary of State)
  Due: Between Jan 1 and Apr 1 annually
  Administrative dissolution if not filed.
  Filing details →
• Georgia C-200
  Charitable Solicitation Renewal (Form C-200)
  Due: Annually by registration anniversary; financials required
  Cannot legally solicit donations in GA.
  Filing details →

Georgia requirements overview

Registration: File Articles of Incorporation with the Georgia Secretary of State (Corporations Division). Apply for state tax exemption with the Georgia Department of Revenue.

Annual filing: File an Annual Registration with the Georgia Secretary of State (no fee for nonprofits). File IRS Form 990 series annually. If registered for solicitation, file annual financial report.

Solicitation: Register with the Georgia Secretary of State under the Charitable Solicitations Act (Form C-100) before soliciting. File annual renewal (Form C-200) with financial statements. Registration fee is $35. Some exemptions for religious organizations and small orgs.