At a Glance

Georgia nonprofits must complete five essential annual filings to maintain good standing: federal IRS Form 990, Georgia state tax filings (if applicable), annual registration with the Georgia Secretary of State (due January 1 through April 1), charitable solicitation registration renewal every 24 months, and ongoing compliance tasks like maintaining a registered agent. Missing these deadlines can result in penalties, loss of tax-exempt status, or involuntary dissolution.

Introduction

Running a Georgia nonprofit means juggling multiple compliance obligations throughout the year. Missing these crucial deadlines can result in hefty fines, loss of tax-exempt status, or even involuntary dissolution of your organization.

Fortunately, staying compliant doesn't have to be overwhelming. This step-by-step guide breaks down all the essential annual filing requirements you need to maintain your Georgia nonprofit corporation's good standing. We'll cover everything from your Federal IRS Form 990 submissions to Georgia state tax filings, annual registrations, and charitable solicitation renewals.

Unlike the complex process of forming a nonprofit, these ongoing maintenance filings follow predictable patterns and deadlines that you can master with the right guidance. By the end of this article, you'll have a clear roadmap for keeping your nonprofit fully compliant year after year!

Step 1: File Your Federal IRS Form 990

The cornerstone of your nonprofit annual filing requirements begins with IRS Form 990. Every tax-exempt organization must file this information return annually to maintain its tax-exempt status and demonstrate transparency to stakeholders.

Determine which version of Form 990 to file

Your organization's gross receipts and assets determine which Form 990 version you'll file:

1. Form 990-N (e-Postcard): For organizations with gross receipts normally ≤ $50,000. This eight-question electronic form must be completed online.
2. Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000. This four-page form requires more detailed financial information than the 990-N.
3. Form 990: Required for organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000. This comprehensive form can reach up to 50 pages with schedules.
4. Form 990-PF: Specifically for private foundations regardless of financial size.

Additionally, if your organization generates $1,000 or more in unrelated business income, you must file Form 990-T to report and pay taxes on that income.

Understand the filing deadline

Form 990 is due on the 15th day of the 5th month after your organization's fiscal year ends (see Georgia Corporations Division renewal guidance). For example, if your fiscal year ends December 31, your filing deadline is May 15 of the following year.

If you need more time, you can request an automatic six-month extension by filing Form 8868 before your original deadline. This extension is available for most exempt organization returns, including Forms 990, 990‑EZ, 990‑PF, and 990‑T (see Georgia Corporations Division renewal guidance). Although the 990-N deadline cannot be extended, there's no penalty for late submission unless it's your third consecutive year of non-filing (see Georgia Corporations Division renewal guidance).

Use this general formula to remember your deadline: 4½ months after your fiscal year-end equals your Form 990 due date. When a deadline falls on a weekend or legal holiday, it's automatically extended to the next business day.

Avoid penalties for late or missed filings

The consequences of missing your filing deadline can be severe:

For smaller and larger organizations, the IRS may assess daily penalties for late filing, with amounts and maximums that vary based on organization size and the length of the delay. Persistent noncompliance can also lead to additional consequences. Most importantly, failing to file for three consecutive years results in automatic revocation of your tax-exempt status. This happens without warning and requires a complete reapplication process to restore your exemption.

Even when facing potential lateness, file Form 8868 for an extension rather than submitting nothing. If you've already missed your deadline, file immediately to minimize penalties, and consider including a letter explaining any reasonable cause for the delay, as penalties may sometimes be abated.

Step 2: Submit Georgia State Tax Filings

After handling federal IRS requirements, your nonprofit must address Georgia state tax filings. The Georgia Department of Revenue (DOR) has specific requirements that complement your federal submissions.

Determine whether a Georgia state filing is required

Georgia generally recognizes federal tax exemption and does not require a separate state information return solely to mirror your federal Form 990. However, exempt organizations with unrelated business taxable income have Georgia filing obligations. Confirm any specific requirements that apply to your organization with the Georgia Department of Revenue.

File Form 600-T if you have unrelated business income

Beyond your exempt activities, your nonprofit may generate income from unrelated business activities. This income requires separate reporting.

Should your organization file Form 990-T with the IRS for unrelated business income, you must also:

• File Georgia Form 600-T (Exempt Organization Unrelated Business Income Tax Return).
• Attach a copy of your federal Form 990-T and all supporting schedules (see Georgia Form 600-T).
• Include any extension documentation if applicable (see Georgia Form 600-T).

The due date for Form 600-T is generally the 15th day of the 4th month after your fiscal year ends. Therefore, if your fiscal year ends on December 31, your Form 600-T is due by April 15.

You can submit your Form 600-T either online through the Georgia Tax Center (GTC) or by mail, following the current instructions and mailing addresses provided by the Georgia DOR.

Submit Form 5500 for employee benefit plans

If your nonprofit offers employee benefit plans, you have federal filing obligations in addition to your Georgia requirements.

• File federal Form 5500 electronically through the EFAST2 system for plan years beginning on or after January 1, 2009 (see U.S. Department of Labor Form 5500 guidance).
• Federally, Form 5500 is due by the last day of the seventh month after your plan year ends (July 31 for calendar-year plans) (see IRS Form 5500 Corner).

Step 3: Complete Georgia Annual Registration

Beyond federal and state tax submissions, maintaining your Georgia nonprofit corporation requires completing an Annual Registration with the Georgia Secretary of State (404-656-2817, sos.ga.gov). This critical filing keeps your organization in good standing and ensures your public information remains current.

File between January 1 and April 1

Every Georgia nonprofit must file its annual registration during the first quarter of each year. The filing window opens on January 1 and closes on April 1 (see Georgia Secretary of State annual registration guide). Missing this deadline can have serious consequences for your organization's status. We track these annual deadlines and ensure timely submission across all jurisdictions where your nonprofit operates.

Important deadlines to remember:

• Filing period: January 1 through April 1 annually
• Late filing penalty: $25 fee for submissions after April 1

Notably, Georgia offers a convenient multi-year filing option that allows your nonprofit to register for up to three consecutive years in advance (see Georgia Corporations Division renewal guidance and the One-Click Annual Registration system). This option helps minimize compliance tracking and ensures uninterrupted good standing. Yet it's important to understand that annual registration filings made before January 1 will not be applied to the next registration period (see the One-Click Annual Registration system).

Failure to file your annual registration can lead to administrative dissolution of your nonprofit corporation (see Georgia corporation registration information). Essentially, this means the state no longer recognizes your organization as a legal entity, potentially affecting your ability to operate and fundraise.

Choose online or paper filing

Georgia provides three distinct filing methods to accommodate different organizational needs:

1. One-Click Annual Registration – Available if you have no changes to report and are current on all filing fees. This streamlined process requires no login and offers immediate processing (see Georgia Secretary of State annual registration guide).
2. Online Filing with Changes – If you need to update your organization's information, log into the eCorp system through the Georgia Corporations Division website. This method allows you to review all filings and receipts in your dashboard plus receive confirmation via email (see Georgia Secretary of State annual registration guide or Georgia Corporations Division renewal guidance).
3. Paper Filing – Print the annual registration form from the Secretary of State website and submit by mail. This method incurs an additional $10 service charge and requires that your envelope be postmarked by April 1 to avoid late fees (see Georgia Corporations Division renewal guidance).

The filing fee structure varies slightly depending on your method:

• Online filing: $30 plus $5 service charge ($35 total)
• Mail filing: $40 total

Update officer and registered agent information

During annual registration, take the opportunity to review and update your nonprofit's critical information (see Georgia Secretary of State annual registration guide). This verification step is extremely important, as corrections after filing require an amended annual registration and additional fees.

Key information to review includes:

• Principal office mailing address
• Nonprofit officer information (required for corporations)
• Registered agent name and physical Georgia address

If changes are needed after filing your annual registration, you must submit an amended annual registration (see Amended Annual Registration for Corporation (CD 900)).

Your registered agent serves as your nonprofit's official point of contact for legal and tax documents. If changing your registered agent, this can be done either during your annual registration or by filing an amendment at any time throughout the year. We handle these update filings as part of our corporate filing services when your organization needs to update officers, directors, or registered agent information.

Maintaining accurate registered agent information is particularly crucial, as this individual receives all official correspondence, including time-sensitive legal notices. Make sure your registered agent maintains a physical address in Georgia at all times.

Step 4: Renew Charitable Solicitation Registration

Many Georgia nonprofits must regularly renew their charitable solicitation registration as part of their ongoing compliance requirements. The Georgia Charitable Solicitations Act mandates that organizations soliciting donations from the public maintain proper registration unless specifically exempted (see Georgia Charitable Solicitations Act and Rules).

Check if your organization is exempt

Prior to starting the renewal process, verify if your organization qualifies for an exemption. The following entities are typically exempt from registration:

• Educational institutions and their affiliated organizations qualified under IRS Section 501(c).
• Business and professional associations that don't solicit from the general public.
• Fraternal and civic organizations soliciting only from members.
• Religious organizations.
• Organizations collecting less than $25,000 in contributions for both the current and preceding calendar years.
• Volunteer fire departments receiving less than $25,000 in the current and preceding calendar years.

Local community organizations affiliated with registered state or national parent organizations generally need not register separately. In such cases, the parent organization's registration covers all chapters and branches.

Submit Form C-100 for renewal

Your charitable registration remains valid for 24 months from its effective date (see the Georgia Secretary of State charities guide). The renewal application window opens 90 days before your expiration date (see the Georgia Secretary of State charities guide). We manage the full renewal process and track each deadline for nonprofits operating across multiple states. To renew:

• Complete the Charitable Organization Renewal Notice (you should receive this approximately 45 days before expiration) (see the Georgia Secretary of State charities guide).
• Submit the renewal fee of $20.00.
• File on or before your expiration date to avoid reinstatement requirements.

Should your organization miss the deadline, you'll need to restart with a new C-100 application plus a $35.00 fee instead of the standard renewal fee.

Attach required financial documents

In addition to the renewal form, you must submit:

• Your organization's IRS Form 990 for the preceding two fiscal years (unless previously filed) (see the Georgia Secretary of State charities guide).
• Financial statements for periods since your most recent submission (see the Georgia Secretary of State charities guide).

Understand audit thresholds and requirements

The level of financial review required depends on your organization's annual contributions:

• Over $1,000,000: Submit certified financial statements audited by an independent CPA (see the Georgia Secretary of State charities guide).
• $500,000-$1,000,000: Submit reviewed financial statements prepared by an independent CPA (see the Georgia Secretary of State charities guide).
• Under $500,000: Submit financial statements that need not be certified or reviewed (see the Georgia Secretary of State charities guide).

Furthermore, if your organization files the IRS Form 990-N (postcard), Georgia does not accept this format. Instead, complete and submit Georgia Form C-200 for the preceding two fiscal years (see the Georgia Secretary of State charities guide).

Should you need additional time to prepare financial statements, submit a written request with your renewal form and fee explaining the reason for delay and expected completion date.

Step 5: Maintain Other State and Local Compliance

Completing your nonprofit annual filing requirements involves several ongoing compliance tasks beyond the major filings already covered. These smaller but equally important responsibilities help maintain your organization's legal standing throughout the year.

Keep a registered agent with a Georgia address

Your nonprofit must continuously maintain a registered agent in Georgia who serves as your organization's official "mailbox" for legal documents and official communications. The agent must maintain a physical street address in Georgia—post office boxes or mail drops are not acceptable (see Georgia Secretary of State Business Division FAQ). Your registered agent can be:

• An individual Georgia resident
• A domestic corporation or LLC
• A foreign corporation or LLC authorized to transact business in Georgia

Remember that your organization cannot serve as its own registered agent (see Georgia Secretary of State Business Division FAQ). Should you change your registered agent, notify the Secretary of State promptly to avoid missing critical communications. We organize filing details, reminders, and agency correspondence to help ensure these updates don't fall through the cracks.

Renew local business licenses if required

Most Georgia counties and cities require nonprofits to register for a business license (sometimes called a Business Occupational Tax Certificate). These licenses typically:

• Require annual renewal
• Have varying requirements by location
• Sometimes exempt 501(c)(3) organizations (see City of Johns Creek business licenses)

Operating without a valid business license can subject your organization to citations, penalties, and fines. Contact your local government offices to verify specific requirements for your area.

Send donor acknowledgment letters

For donations of $250 or more, provide contemporaneous written acknowledgments so donors can substantiate their deductions. These acknowledgments must contain:

• Your organization's name
• Donation amount or description of non-cash contribution
• Statement regarding goods/services provided in return (see IRS guidance on charitable contributions written acknowledgments)

Sending these letters promptly helps donors prepare their tax returns and maintains good donor relations.

Frequently Asked Questions

Conclusion

Maintaining annual filing compliance represents a crucial responsibility for any Georgia nonprofit organization. Throughout this guide, we've outlined five essential steps that form the backbone of your nonprofit's ongoing regulatory requirements.

Timely submission of your IRS Form 990 stands as the foundation of federal compliance, while properly handling Georgia state tax filings ensures your organization remains in good standing at the state level. Additionally, completing your annual registration with the Georgia Secretary of State between January and April preserves your legal entity status.

Many nonprofits must also renew their charitable solicitation registrations every 24 months, except those qualifying for specific exemptions. Ongoing compliance matters such as maintaining a registered agent and fulfilling local business license requirements round out your annual responsibilities.

Missing deadlines or neglecting these filings can result in severe consequences, from financial penalties to potential loss of tax-exempt status or even involuntary dissolution of your organization. Creating a compliance calendar marks an effective way to track approaching deadlines throughout the year. For nonprofits operating in multiple states or managing complex filing schedules, Labyrinth, Inc. can provide reliable deadline tracking and document preparation to ensure nothing falls through the cracks.

The good news? These annual filing requirements follow predictable patterns once understood. After completing your first annual cycle, subsequent years become significantly more manageable. Consider setting automated reminders several weeks before each deadline to allow ample preparation time.

Remember that compliance serves more than just regulatory purposes—it demonstrates accountability to your donors, beneficiaries, and the public. Your organization's transparency through proper filing practices builds trust and credibility within your community.

Armed with this comprehensive guide, you now possess the knowledge needed to navigate Georgia's nonprofit annual filing requirements with confidence and precision.