To start a nonprofit organization in Georgia, there are several legal steps that you need to take:

1. Choose a Name:

   The first step to forming a nonprofit in Georgia is to select a name for your organization. The name you choose must not be already taken and should not be misleading or similar to the name of an existing organization.

2. File Articles of Incorporation:

   The next step is to file Articles of Incorporation with the Georgia Secretary of State’s office. This document outlines the purpose and structure of your nonprofit and must include your organization’s name, registered agent, the address of your organization, and the names of the initial board of directors.

3. Obtain Tax ID Number:

   After your Articles of Incorporation have been accepted, you will need to obtain a Federal Tax Identification Number (EIN) from the Internal Revenue Service (IRS). This number is used for tax purposes and is necessary to open a bank account and start accepting donations and applying for grants.

4. Register for State Taxes:

   If your nonprofit plans to sell goods or services, you will need to register for Georgia state taxes.

5. Draft Bylaws:

   Bylaws are the rules and regulations that govern your nonprofit organization. Once adopted, the bylaws provide a framework for how the nonprofit will be managed and operated. Nonprofits are not required to file bylaws with the state, but they are necessary for internal governance.

6. Apply for Tax-Exempt Status:

   After your nonprofit organization has been formed, you will need to apply for tax-exempt status with the IRS. To qualify for tax-exempt status, your organization must meet certain criteria, such as having a charitable purpose and operating exclusively for charitable and educational reasons.

7. Obtain Other Necessary Permits and Licenses:

   Depending on the activities of your nonprofit organization, you may need to obtain additional permits or licenses from local or state agencies.

It is important to note that these steps are general guidelines and may vary depending on the specific circumstances of your nonprofit organization. If you have any questions or concerns, it is recommended that you consult with an experienced nonprofit attorney for guidance.