Change log

GA exemption: source quote replaced

Source: sos.ga.gov · send source

“(7) Any volunteer fire department or rescue service operating in conjunction with a city or county government in this state and which has received less than $25,000.00”

GA exemption: source quote replaced

Source: sos.ga.gov · send source

“An entity which: (A) Conducts regular worship services; or (B) Is qualified as a religious organization under Section 501(c)(3) of the Internal Revenue Code of 1986, as now or hereafter amended, that is not required to file IRS Form 990, Return of Organization Exempt from Income Tax, under any circumstances.”

GA exemption: description GA religious organizations are fully exempt from charity registration under O.C.G.A. § 43-17-9. The exemption is a categorical carve-out — no thresholds, no conditions; if the organization qualifies as religious, registration with the GA SOS Charity Division is not required. → Religious organizations as defined in O.C.G.A. § 43-17-2(14): (A) conducts regular worship services; or (B) a 501(c)(3) religious organization not required to file IRS Form 990 under any circumstances. They are excluded from 'charitable organization' in § 43-17-2(2) and listed at § 43-17-9(a)(8). Both conditions matter.; source url https://law.onecle.com/georgia/title-43/43-17-9.html → https://sos.ga.gov/sites/default/files/2022-02/charity_org_info_release_revised_november_20185.pdf; source quote replaced

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“The term charitable organization does not include religious organizations as defined below.”

GA exemption: description Local chapters, branches, or affiliates of charitable organizations that are themselves either properly registered with the GA SOS or exempt under §43-17-9 are also FULLY exempt — the parent's registration/exemption covers the local affiliate. → Local community and state-wide organizations affiliated with, or acting on behalf of, a registered or exempt state-wide or national parent organization by contract or agreement need not register separately; their records on charitable solicitations stay open to the Secretary of State. Per O.C.G.A. §43-17-9(b).; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf

Source: sos.ga.gov · send source

GA exemption: source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf

Source: sos.ga.gov · send source

GA exemption: description Organizations whose membership consists of hunters, fishermen, or target shooters AND whose primary purpose is the promotion of wildlife conservation are FULLY exempt under §43-17-9, provided the org has IRC tax-exempt status. → Local or state-wide organizations of hunters, fishermen and target shooters recognized under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code. Per O.C.G.A. §43-17-9(a)(6).; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf

Source: sos.ga.gov · send source

GA exemption: threshold type contributions → none; description Volunteer fire and rescue organizations whose total revenue from contributions during the preceding calendar year was less than $25,000 are FULLY exempt under §43-17-9. Distinct from the general $25K small-org exemption — applies specifically to volunteer fire/rescue regardless of paid-solicitor status (verify against §43-17-9 verbatim). → Volunteer fire departments and rescue services that operate in conjunction with a city or county government in Georgia and have received less than $25,000.00 in both the immediately preceding and the current calendar years. Per O.C.G.A. §43-17-9(a)(7). Distinct from the general $25,000 contributions exemption.; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf

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GA exemption: source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf

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GA exemption: threshold type none → contributions; none → Threshold: $5,000 (contributions); description Solicitations made by individuals for the relief of any other named individual or for the named individual's family in case of accident, disaster, or other emergency are FULLY exempt under §43-17-9, similar to FL §496.406(1)(a) and NY personal-collection exemption. → Persons requesting contributions for the relief of a named individual, if all contributions, without any deductions, are turned over to that person. A collector of more than $5,000.00 must file a written accounting with the Secretary of State at the end of the first 90 days of solicitation and every 90 days after that to keep the exemption. Per O.C.G.A. §43-17-9(a)(4).; requires filing 0 → 1; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf

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GA exemption: description Fraternal, civic, benevolent, patriotic, or social organizations are FULLY exempt under §43-17-9, provided (a) all fundraising is conducted by uncompensated members and (b) solicitation is confined to the organization's membership. → Fraternal, civic, benevolent, patriotic and social organizations, when solicitation is carried on by persons without any form of compensation and is confined to their membership. Per O.C.G.A. §43-17-9(a)(3).; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf

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GA exemption: description Professional, business, or trade associations whose membership consists of professional or business persons in a particular profession or business are FULLY exempt under §43-17-9, provided they do NOT solicit charitable contributions from the general public. → Business, professional and trade associations and federations that do not solicit members or funds from the general public. Per O.C.G.A. §43-17-9(a)(2).; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf

Source: sos.ga.gov · send source

GA exemption: description Educational institutions that have IRC §501(c)(3) tax exempt status are FULLY exempt from GA Charitable Solicitations Act registration. GA uses self-determination (no exemption form filed); the burden of proof is on the org claiming exemption. → Educational institutions, and organizations, foundations, associations, corporations, charities and agencies operated, supervised or controlled by or in connection with a nonprofit educational institution, when qualified under Section 501(c) of the Internal Revenue Code. Per O.C.G.A. §43-17-9(a)(1). Georgia uses self-determination; no exemption form is filed.; source url https://sos.ga.gov/page/charitable-solicitations-act-and-rules → https://sos.ga.gov/sites/default/files/2022-01/exemptions.pdf

Source: sos.ga.gov · send source