Did you get incorporated in one state and then move your operations?
A nonprofit organization’s tax-exempt status is tied to its incorporation. The IRS decides whether to recognize a nonprofit as tax-exempt under §501(c)(3) of the Internal Revenue Code based on its articles of incorporation and bylaws. If your organization incorporates in one state and obtains its §501(c)(3) status then later decides to move states, the organization should not reincorporate in the new state. The organization should instead maintain its incorporation in the original state (including filing its annual registration and reports) and also register as a foreign corporation in the new state, if required to do so under that state’s law. For more information about registering as a foreign nonprofit corporation in Georgia, please see the article attached.
A nonprofit organization that plans to end its operations should complete certain steps including adopting resolutions and making government filings. An organization that closes without following proper procedures could expose itself to lawsuits from claimants and creditors and IRS enforcement actions. This article provides a broad overview of the dissolution process.
This article presents the steps for changing the legal name of a 501(c)(3) tax-exempt, nonprofit organization in Georgia.
Nonprofits have significant obligations to register before they ask for contributions and to acknowledge donations when received. These rules vary by state and can be traps for the wary.
During this one hour webinar, our speaker helps nonprofits understand:
• Who needs to register to solicit donations?
• In what states do you need to register when you have a website?
• How do you create a simple system to acknowledge donations?
• What paperwork should be kept to verify acknowledgements?
Presenter: Robyn Miller, Pro Bono Partnership of Atlanta
If you are doing business under a different trade name than your organization’s legal name, you probably need to fill out a “Doing Business As” (DBA) application. Here are the steps you will need to take to successfully fill out and submit your DBA application in Georgia.
This is our own Georgia-specific source on best practices for corporate governance and compliance with the IRS guidelines for 501(c)(3) organizations, tax reporting and state filings. The best methods to keep your 501(c)(3) exemption.