Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 5 database migrations and 35 fact changes affecting GA.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026GA deadline rule: extension quote added; extension source url none → https://sos.ga.gov/sites/default/files/2022-02/charity_org_info_release_revised_november_20185.pdf
Source: sos.ga.gov · send source
“If additional time is needed to file financial statements, the charitable organization must submit a written request for an extension with the required renewal fee of $20.00 and the renewal form.”
Made by: CharityFile operator - Oct 14, 2026GA deadline rule: source url http://www.legis.ga.gov/Legislation/20072008/86012.pdf → https://rules.sos.ga.gov/gac/590-9-4-.01; source quote replaced
Source: rules.sos.ga.gov · send source
“A charitable organization which intends to solicit or have contributions solicited in this state on its behalf shall, prior to any solicitation, file an effective registration statement with the Secretary of State on Form C100 or the Uniform Registration Statement and comply with the requirements of O.C.G.A. § 43-17-5.”
Made by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026GA penalty: risk class civil → unclassifiedMade by: CharityFile operator
Sep 15, 2026
- Sep 15, 2026GA required attachment: condition description If the organization files IRS Form 990-N → Required for each of the preceding two fiscal years in which the organization filed IRS Form 990-N, 990-PF, 990-T, or a federal tax filing form other than Form 990 or 990-EZ.; source url none → https://sos.ga.gov/sites/default/files/2022-01/charitable_organization_renewal_notice_20190725.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026GA required attachment: is conditional 0 → 1; condition description none → Required only if the organization received or collected charitable contributions during the preceding two fiscal years (Item #2 of the SOS renewal notice); if not, financial disclosures are not required.; source url none → https://sos.ga.gov/sites/default/files/2022-01/charitable_organization_renewal_notice_20190725.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026GA required attachment: source url none → https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026GA required attachment: source url none → https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026GA required attachment: source url none → https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026GA deadline rule: due event none → prior to any solicitation
Source: legis.ga.gov · send source
“If the charitable organization has received or collected more than $1 million during its”
Made by: not recorded - Sep 15, 2026GA fee schedule: source quote replaced
Source: sos.ga.gov · send source
“Annual Registration (Nonprofit Corporation) | $40.00 | $40.00”
Made by: not recorded - Sep 15, 2026GA 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”
Made by: not recorded - Sep 15, 2026GA 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.”
Made by: not recorded - Sep 15, 2026GA fee schedule: source url https://law.onecle.com/georgia/title-43/43-17-5.html → https://sos.ga.gov/how-to-guide/how-guide-charities; source quote replaced
Source: sos.ga.gov · send source
“Submit a completed application along with the renewal fee of $20.”
Made by: not recorded - Sep 15, 2026GA fee schedule: source url https://law.onecle.com/georgia/title-43/43-17-5.html → https://sos.ga.gov/sites/default/files/2022-01/initial_app_checklist_v2.pdf; source quote replaced
Source: sos.ga.gov · send source
“The initial application fee is $35.00.”
Made by: not recorded - Sep 15, 2026GA deadline rule: display form name none → Charitable Organization Renewal Notice
Source: sos.ga.gov · send source
“A charitable organization registration is valid for a period of 24 months from its effective date and must be renewed on or before the expiration date through the submission of a renewal application.”
Made by: not recorded - Sep 15, 2026GA deadline rule: display form name none → C100
Source: legis.ga.gov · send source
“If the charitable organization has received or collected more than $1 million during its”
Made by: not recorded - Sep 15, 2026GA audit threshold: basis total_revenue → contributions; basis label received or collected more than $1 million (the statute names no measure and calls it a revenue level) → received or collected (not total revenue); source url https://codes.findlaw.com/ga/title-43-professions-and-businesses/ga-code-sect-43-17-5/ → https://www.legis.ga.gov/api/legislation/document/20072008/86012; source quote replacedMade by: not recorded
- Sep 15, 2026GA penalty: criminal scope none → bothMade by: not recorded
- Sep 15, 2026GA 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
Source: sos.ga.gov · send source
“The term charitable organization does not include religious organizations as defined below.”
Made by: not recorded - Sep 15, 2026GA deadline rule: extension available 0 → 1; extension notes none → Written request must be received before the expiration date, with the $20 renewal fee and the renewal form, stating why financial statements cannot be filed and a date they will be filed. Not automatic. Not a fixed day or month count. IRS Form 8868 does not move the Georgia renewal date.
Source: sos.ga.gov · send source
“A charitable organization registration is valid for a period of 24 months from its effective date and must be renewed on or before the expiration date through the submission of a renewal application.”
Made by: not recorded - Sep 15, 2026GA required attachment: description 501(c)(3) determination letter → Federal or state tax-exemption determination letter, or a 30-day pledge.; is conditional 0 → 1; condition description none → Attach if the IRS has determined exemption; if not yet received, a written pledge to file within 30 days of receipt (§ 43-17-5(b)(5)).Made by: not recorded
- Sep 15, 2026GA required attachment: description Most recent 990 filing → IRS Form 990 or 990-EZ, or Form C200, or a no-funds officer statement.; is conditional 0 → 1; condition description none → If contributions received: Form 990 or 990-EZ; if 990-N, Georgia Form C200. If no funds received, a signed officer statement. Renewal covers the preceding two fiscal years.Made by: not recorded
- Sep 15, 2026GA required attachment: attachment name Form C100 → Financial statements or no-funds officer statement; description Charitable Organization Registration Application → Initial financial statements, or a signed officer statement if no funds were received. Form C100 is the filing, not an attachment.Made by: not recorded
- Sep 15, 2026GA penalty: mechanism civil penalty up to $2,500 per violation / $25,000 multiple (§43-17-13) → civil penalty up to $10,000 single / $100,000 multiple (SB 412); description O.C.G.A. §43-17-13 authorizes the Secretary of State to issue cease-and-desist orders, censure, suspend or revoke registration, bar association with a charitable organization or paid solicitor, and impose a civil penalty up to a maximum of $2,500.00 for a single violation or up to $25,000.00 for multiple violations in a single proceeding or a series of related proceedings. Also provides for injunction, restitution, and receivership. Source row is limited to this section; do not treat as a restatement of separate criminal provisions under other Code sections. → O.C.G.A. § 43-17-13 as amended by Ga. L. 2024, p. 938, § 1/SB 412 (effective 6 May 2024): the Secretary of State may cease-and-desist, censure or bar, suspend or revoke, seek injunction, restitution, or a receiver, and assess an administrative civil penalty up to $10,000 for a single willful violation or $100,000 for multiple violations in a single proceeding or series of related proceedings. A court may impose the same $10,000 / $100,000 civil penalty.; short label Georgia (civil penalty up to $2,500 per violation / $25,000 multiple under §43-17-13) → Georgia (civil penalty up to $10,000 for a single willful violation / $100,000 multiple; SB 412); source url https://law.onecle.com/georgia/title-43/43-17-13.html → https://gov.georgia.gov/document/2024-signed-legislation/sb-412/download; source quote replacedMade by: not recorded
- Sep 15, 2026GA deadline rule: calculation notes GA charity-registration renewal is BIENNIAL (24-month cycle) per O.C.G.A. § 43-17-5(b)(9). Renewal fee 0 per § 43-17-5(c). Two-year audit/review windows: financial statements certified by independent CPA if revenue >M in either of the two preceding fiscal years; reviewed by independent CPA if revenue 00K-M in either year. Form 990 or 990EZ required for both preceding fiscal years if any contributions received. cycle_years=2 set so the engine emits the next renewal at year+2, not year+1. → Registration is valid 24 months from its effective date (cycle_years 2). Renewal fee is $20. Certified if received or collected more than $1,000,000 in the preceding fiscal year; reviewed if more than $500,000 but less than $1,000,000; 990, 990-EZ or C200 for the previous two taxable years. A written extension request for financial statements, with the $20 fee and the renewal form, must arrive before the expiration date.; source url https://law.justia.com/codes/georgia/title-43/chapter-17/section-43-17-5/ → https://sos.ga.gov/sites/default/files/2022-02/charity_org_info_release_revised_november_20185.pdf; source quote replaced
Source: sos.ga.gov · send source
“A charitable organization registration is valid for a period of 24 months from its effective date and must be renewed on or before the expiration date through the submission of a renewal application.”
Made by: not recorded - Sep 15, 2026GA deadline rule: calculation notes Initial registration must be filed BEFORE soliciting contributions in Georgia per O.C.G.A. § 43-17-5(a)(1)-(3) and § 43-17-5(b)(1). Initial fee 5 per § 43-17-5(c). Audit threshold M certified / 00K-M reviewed financial statement; Form 990 or 990EZ required if any contributions received in the preceding year. → File before soliciting in Georgia. Certified financial statement if the organization received or collected more than $1,000,000 in the preceding fiscal year; reviewed if more than $500,000 but not more than $1,000,000; Form 990 or 990-EZ if any contributions. Initial fee is $35.; source url https://law.justia.com/codes/georgia/title-43/chapter-17/section-43-17-5/ → http://www.legis.ga.gov/Legislation/20072008/86012.pdf; source quote replaced
Source: legis.ga.gov · send source
“If the charitable organization has received or collected more than $1 million during its”
Made by: not recorded
Sep 14, 2026
- Sep 14, 2026GA 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
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026GA 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
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026GA 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
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026GA 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
Source: sos.ga.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026GA 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
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026GA 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
Source: sos.ga.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026GA 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
Source: sos.ga.gov · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026GA 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
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026GA 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
Quote not recorded in this entry.Made by: not recorded
Applied migrations
August 2026
- Aug 11, 2026
- Aug 11, 2026
April 2026
- Apr 29, 2026
- Apr 29, 2026
- Apr 29, 2026
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.