Georgia Charitable Organization Registration: Form C100
Georgia at a glance
- Registration
- Required, unless an exemption applies. Secretary of State, Securities and Charities Division handles it. Source
- Filing
- Charitable Organization Renewal Notice. Source
- Renewal
- Your renewal is due on the anniversary of your initial registration (every 2 years). Source
- Renewal fee
- $20. Source
- Extension
- Available; the deadline section says how. Source
- Exemptions
- 10 listed, each quoted. Source
Every deadline, fee and exemption quotes its source and links to it.
Overview
- Regulatory Agency
- Secretary of State, Securities and Charities Division
- Registration Required
- Yes
Track your Georgia deadlines automatically
Your Georgia renewal is due on the anniversary of your initial registration (every 2 years). CharityFile emails reminders before that date once you add your registration date. Reminders need a paid plan or a live trial. Initial registration is due prior to any solicitation.
Track My Georgia Filings →Fee Schedule
| Applies to | Fee |
|---|---|
| All organizations | $20 |
Source: sos.ga.gov · verified September 15, 2026 (1 mo ago) · send source
“Submit a completed application along with the renewal fee of $20.”
Renewal
Your renewal is due on the anniversary of your initial registration (every 2 years)
Charitable Organization Renewal Notice: extension. 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.
- Extension 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.” — sos.ga.gov
Source: sos.ga.gov · verified September 15, 2026 (1 mo ago) · 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.”
Other filings this state names
SOS Annual Registration (§14-3-1622) corporate filing
Source: dor.georgia.gov · verified April 29, 2026 (5 mo ago) · send source
“All Georgia corporations and foreign corporations that "qualify" to do business in Georgia must file an annual registration with the Secretary of State (SOS). Registration, including the fee, is due between January 1 and April 1. The SOS will send a notice to the corporation's principal office address in early January.”
Required Documents
Charitable Organization Renewal Notice. Forms and instructions: Agency page
- Financial statements or no-funds officer statement
For the initial registration
Source: sos.ga.gov · verified September 15, 2026 (1 mo ago) · send source
“If the charitable organization is newly formed and/or has not received charitable contributions, attach a signed statement from an officer of the organization attesting to that fact in lieu of financial statements and IRS 990 filings.”
- Financial statements
For the renewal
When: 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: sos.ga.gov · verified September 15, 2026 (1 mo ago) · send source
“No. If "No", financial disclosures are not required to be submitted. Skip ahead to Item #5. Item 3: Submit financial statements reporting the preceding two (2) fiscal years, unless previously filed.”
- Georgia Form C-200
For the renewal
When: 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: sos.ga.gov · verified September 15, 2026 (1 mo ago) · send source
“If the organization filed on the IRS Form 990-N, 990-PF, 990-T, or any tax filing form other than the IRS Form 990 or 990-EZ for a given year, submit a Georgia Form C-200 in full, signed and completed, for each such year.”
- IRS Determination Letter
For the initial registration
When: 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)).
Source: sos.ga.gov · verified September 15, 2026 (1 mo ago) · send source
“If the United States Internal Revenue Service determined that the organization is tax exempt, submit a copy of the determination letter. If the organization has NOT yet received a determination letter, please provide a written statement that your charity will comply with Georgia law and will file with the Division its determination letter within thirty (30) days of receipt of such letter.”
- IRS Form 990
For the initial registration and the renewal
When: 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.
Source: sos.ga.gov · verified September 15, 2026 (1 mo ago) · send source
“IRS 990 Forms: Attach the IRS Form 990 or Form 990EZ for the preceding fiscal year.”
Exemptions
- Educational institution
Educational institutions and those organizations
Source: sos.ga.gov · verified September 14, 2026 (1 mo ago) · send source
“(1) Educational institutions and those organizations, foundations, associations, corporations, charities, and agencies operated, supervised, or controlled by or in connection with a nonprofit educational institution, provided that any such institution or organization is qualified under Section 501(c) of the Internal Revenue Code of 1986, as amended;”
- Professional trade association
Source: sos.ga.gov · verified September 14, 2026 (1 mo ago) · send source
“(2) Business, professional, and trade associations and federations which do not solicit members or funds from the general public;”
- Fraternal civic members only
Source: sos.ga.gov · verified September 14, 2026 (1 mo ago) · send source
“(3) Fraternal, civic, benevolent, patriotic, and social organizations, when solicitation of contributions is carried on by persons without any form of compensation and which solicitation is confined to their membership;”
- Named individual relief
Persons requesting any contributions for the relief of any other individual who…
Threshold: $5,000 (contributions)
This exemption still requires a filing.
Source: sos.ga.gov · verified September 14, 2026 (1 mo ago) · send source
“(4) Persons requesting any contributions for the relief of any other individual who is specified by name at the time of the solicitation if all of the contributions collected, without any deductions whatsoever, are turned over to the named beneficiary; provided, however, that any such person who collects contributions in excess of $5,000.00 in order to claim benefit of this exemption shall file with the Secretary of State a written accounting of funds so collected on forms prescribed by the Secretary of State at the end of the first 90 days of solicitation and, thereafter, at the end of every subsequent 90 day period until said solicitation is concluded;”
- Small organization under $25,000
Any charitable organization which does not have any agreement with a paid…
Threshold: $25,000 (contributions)
Source: sos.ga.gov · verified September 14, 2026 (1 mo ago) · send source
“(5) Any charitable organization which does not have any agreement with a paid solicitor and whose total revenue from contributions has been less than $25,000.00 for both the immediately preceding and current calendar years;”
- Sportsmen conservation organization
Any local or state-wide organization of hunters
Source: sos.ga.gov · verified September 14, 2026 (1 mo ago) · send source
“(6) Any local or state-wide organization of hunters, fishermen, and target shooters which has been recognized as an organization described in Section 501(c)(3) or Section 501(c)(4) of the Internal Revenue Code, as amended, or the corresponding provisions of any future federal revenue law;”
- Volunteer fire rescue under $25,000
Any volunteer fire department or rescue service operating in conjunction with a…
Source: sos.ga.gov · verified September 15, 2026 (1 mo ago) · 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”
- Political party PAC
Source: sos.ga.gov · verified September 14, 2026 (1 mo ago) · send source
“(9) Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state elections commissions.”
- Local affiliate of registered parent
Local community and state-wide organizations affiliated with or acting on…
Source: sos.ga.gov · verified September 14, 2026 (1 mo ago) · send source
“(b) 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 with the Secretary of State;”
- Religious
An entity which: (A) Conducts regular worship services
Source: sos.ga.gov · verified September 15, 2026 (1 mo ago) · 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.”
How to File in Georgia
Georgia uses an online portal for charitable registration. Follow these steps to complete your filing:
- 1Open the Georgia Secretary of State Securities and Charities how-to for charitable organizations
- 2File online through GASeamlessGov, or mail the Charities Division
- 3For a renewal, complete the Charitable Organization Renewal Notice (not a new C100)
- 4Attach the required financial statements and supporting documents
- 5Pay the charitable registration fee
Enforcement in Georgia
Penalties
to a maximum of $2,500.00 $10,000.00 for a single violation or up to $5,000.00
Source: O.C.G.A. §§43-17-13, 43-17-19, 43-17-23 (Charitable Solicitations Act of 1988) · verified September 23, 2026 (23 days ago) · send source
“to a maximum of $2,500.00 $10,000.00 for a single violation or up to $5,000.00”
Frequently Asked Questions
Does Georgia require charitable solicitation registration?
Yes. Georgia requires charitable organizations, as its statute defines them, to register. The Secretary of State, Securities and Charities Division handles registration.
Source: rules.sos.ga.gov · verified October 14, 2026 (2 days ago) · 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.”
How much does Georgia charitable registration cost?
The initial registration fee is $35. The renewal fee / 2-year license fee in Georgia is $20.
Source: sos.ga.gov · verified September 15, 2026 (1 mo ago) · send source
“The initial application fee is $35.00.”
When is the Georgia charitable registration filing deadline?
In Georgia, your renewal is due on the anniversary of your initial registration (every 2 years). Initial registration is due prior to any solicitation. Charitable Organization Renewal Notice: extension. 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
“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.”
What documents are required for Georgia charitable registration renewal?
The primary form is Charitable Organization Renewal Notice. Forms and instructions: https://sos.ga.gov/page/charitable-solicitations-act-and-rules
Are there any exemptions from Georgia charitable registration?
Yes. This guide cites these Georgia exemptions:
- Educational institution
- Professional trade association
- Fraternal civic members only
- Named individual relief
- Small organization under $25,000
- Sportsmen conservation organization
- Volunteer fire rescue under $25,000
- Political party PAC
- Local affiliate of registered parent
- Religious
- Whether an exemption applies depends on your facts. Read the quoted source above.
Where do I file Georgia charitable registration?
Georgia charitable registration filings can be submitted through the Secretary of State, Securities and Charities Division's online portal. The official registration portal provides access to required forms and online filing capabilities.
Ready to track all your state deadlines?
CharityFile tracks charitable solicitation deadlines across every state where you fundraise. Compare plans and pick the one that fits your org’s tier.
See My Plan Options →