Legal Requirements for Setting Up a Non-Profit Organization in Georgia

To set up a non-profit organization in Georgia, you must comply with the legal requirements prescribed by the Georgia Nonprofit Corporation Code. The following are the legal requirements for setting up a non-profit organization in Georgia:

1. Name Reservation: Choose a name for the non-profit organization, and check whether it has already been taken by another entity. You can use the Georgia Secretary of State's website to check the availability of the name. If the name is available, you can reserve it for a fee.
2. Articles of Incorporation: Prepare the Articles of Incorporation, which is a document that sets forth the purpose, powers, directors, and registered agent of your non-profit organization. You can submit the Articles of Incorporation either online, by mail, or in-person to the Georgia Secretary of State. You will also need to pay a filing fee.
3. Bylaws: Adopt and implement the bylaws that lay out the internal governance structure of the non-profit organization. The bylaws should include provisions relating to the board of directors, meeting procedures, nonprofit purpose, committees, and financial management.
4. Tax-Exempt Status: Apply for federal tax-exempt status by filing IRS Form 1023. The form provides information about the non-profit organization's activities, finances, and governance. If the IRS determines that the organization qualifies for tax exemption, it will issue a determination letter. The non-profit organization must also register with the Georgia Department of Revenue to be eligible for state tax exemptions.
5. Registered Agent: Appoint a registered agent who will receive legal documents and official correspondence on behalf of the non-profit organization.
6. Charitable Solicitation: File for charitable solicitation registration with the Georgia Secretary of State's office. Failure to register can result in fines and penalties.

Exceptions and Further Action

There may be exceptions to the legal requirements for setting up a non-profit organization based on the specific circumstances of the organization. For example, if the non-profit organization is a religious institution, it may not need to apply for tax-exemption status. It is also recommended to consult with an attorney experienced in non-profit law to ensure compliance with all legal requirements.

Conclusion

Setting up a non-profit organization in Georgia involves following the steps and legal requirements prescribed by the Georgia Nonprofit Corporation Code. The non-profit organization must prepare and file Articles of Incorporation, adopt bylaws, appoint a registered agent, apply for tax-exempt status, and register for charitable solicitation. It is important to review any exceptions to these requirements and consult with an attorney experienced in non-profit law to ensure compliance.