If you raise money from the general public in Georgia, you may need to make a special filing with the Secretary of State’s office. Here’s a quick review of what you’re required to file, and where.
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.
Starting January 2014, changes to the rules for lobbyists in Georgia will go into effect and nonprofits that lobby should pay attention as the fines for noncompliance are significant. Even if your employees, contractors and volunteers have not had to register as lobbyists in the past, the updated law may require them to register. The old “10 percent” rule is gone, and the standard for who is considered a lobbyist has been both greatly simplified and significantly expanded. Other changes to the law include removal of the registration fees and changes to the definition of permitted lobbying expenditures. Our new article will help your organization determine if the activities of your employees, contractors and volunteers make them lobbyists under the updated Georgia law, and what they need to do if they are considered lobbyists.
Many nonprofit organizations provide child care services for parents participating in their programs. These organizations may need to get a state license to operate a day care or they may qualify for an exemption. Even if an organization is exempt from state licensing requirements, their county and city may have additional requirements. This article explains who needs to apply for a state license, who may qualify for an exemption, how to apply for an exemption, and how to contact your county and city to find out if there are additional local regulations.
Your 501(c)(3) tax-exempt status only applies to Federal income taxes. It doesn’t make you automatically exempt from State of Georgia income taxes. Find out how to make sure you are covered.
Nonprofits have significant obligations to register to ask for money and to acknowledge donations when received. These rules 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, Staff Attorney, Pro Bono Partnership of Atlanta