Filings

Complying with charitable solicitation registration, annual renewals and filings, and disclosure statement requirements for multiple states takes a lot of time and requires detailed and dedicated focus. There are many companies that provide this service at a reasonable cost. This is a chart comparing various charitable solicitation compliance companies. Pro Bono Partnership of Atlanta does not endorse any of these companies.

Does your nonprofit make online sales to customers in other states? Until recently, states were not able to require out-of-state retailers to collect and remit sales tax solely for online sales. This article reviews recent changes in the law that permit states, within certain limits, to require out-of-state retailers to collect and remit sales tax for online sales.

Some counties and cities in Georgia require nonprofits to register for a business license. Find out more about what is required.

The IRS is launching a sweeping effort to advise taxpayers about the importance of doing a “paycheck checkup” as soon as possible to ensure that they are withholding properly from their paychecks. It is highly recommended that employers, including nonprofit corporations, share this information with their employees as soon as possible. Please see this link for an article providing additional information you should share with your employees so they can determine if they are withholding correctly from their paychecks.

In order to protect the public from fraud, most states have enacted laws that require organizations to register with the state before they solicit donations from individuals in that state. The goal is for the public to be able to trust that their donations are going to a legitimate nonprofit organization that will use the money for charitable purposes.

This article explains generally when an organization must register in a state, how to complete the registration process, and what an organization should do when soliciting over the internet. Because each state has its own registration requirements, nonprofit organizations should seek advice from competent attorneys to advise them on their particular situation.

Click here for another article about charitable registration in Georgia.

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.

Because nonprofits enjoy a significant discount on application fees for outdoor festival and alcohol permits in Atlanta, some for-profit entities have asked nonprofits to apply for such permits on their behalf. This article lays out some of the risks nonprofits should consider before agreeing to file for a permit on a for-profit’s behalf.

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.

On June 27, 2014, the IRS released a new form – Form 1023EZ — which will simplify and streamline the 501(c)(3) application process for small nonprofits without complex issues. This article covers the benefits of the new form and explains which nonprofits may take advantage of it.