How to Apply for a Letter of Authorization

On this page find instructions for applying for a Letter of Authorization (LOA) for a Qualified Food Bank,  Job Training Organization, Nonprofit Volunteer Health Clinic, and a Nonprofit Health Center online through the Georgia Tax Center (GTC).

Note: The applicant organization must have a GTC logon. A sales and use tax number is not required. 

If your organization already has a GTC logon, begin the application process below.  If your organization does not have a GTC logon but have:

  • Filed Georgia tax returns (such as sales tax returns or withholding tax returns), you must sign up for online access. Go to the GTC website, click Sign up, and complete the submission process.
  • Not filed Georgia tax returns, and needs to file Georgia tax returns, you must register as a new business. Go to the GTC website at https://gtc.dor.ga.gov, click Register a New Georgia Business, and complete the submission process.
  • Not filed Georgia tax returns, and does not need to file Georgia tax returns, you must contact the Department at 877-423-6711 to set up a GTC account.

Apply for a Letter of Authorization

  • Nonprofit Health Center
    1. Go to the GTC website and log into your account.
    2. Click the More… tab.
    3. Under the Sales Tax Exemptions section, click on the Nonprofit Health Centers hyperlink.
    4. Review the requirements on the Request Details page. Click Next.
    5. Complete the Nonprofit Health Center page.
      1. Answer the questions on the left side of the screen.
        1. If you are submitting a new application for a letter of authorization valid from July 1 of the current year through June 30 of the following year, keep the default selection of No for both questions.
        2. If you are submitting a new application for a letter of authorization valid prior to July 1 of the current year, click Yes under the second question. Select the period for which you are submitting the application.
        3. If you are amending data on a previously submitted application, click Yes under the first question. Select the period for which you are amending data.
      2. Review the statements on the right side of the screen and check all boxes. 
        Note: You must check all the boxes to proceed.
      3. Click Next.
    6. Complete the Application Data page.
      1. Select whether you have data to report for the calendar year prior to the exemption period. If you select Yes, enter the requested data.
      2. Attach the IRS Exemption Determination Letter.
        1. Click Add Attachment.
        2. Enter a short description. Click the Choose File button to select and attach your letter. Click OK.
      3. Click Next.
    7. Review the request. Click Submit.
    8. Click OK to confirm you want to submit the application. 

    A confirmation page will appear with the confirmation number. 

  • Qualified Food Bank
    1. Go to the GTC website and log into your account.
    2. Under the I Want To section, click Request sales tax exemptions.
    3. Click Qualified Food Banks.
    4. Review the requirements on the Request Details page. Click Next.
    5. Complete the Qualified Food Bank page.
      1. Answer the questions on the left side of the screen.
        1. If you are submitting a new application for a letter of authorization valid from July 1 of the current year through June 30 of the following year, keep the default selection of No for both questions.
        2. If you are submitting a new application for a letter of authorization valid prior to July 1 of the current year, click Yes under the second question. Select the period for which you are submitting the application.
        3. If you are amending data on a previously submitted application, click Yes under the first question. Select the period for which you are amending data.
      2. Review the statements on the right side of the screen and check all boxes. Note: You must check all three boxes to proceed.
      3. Click Next.
    6. Complete the Application data page.
      1. Select whether you have data to report for the calendar year prior to the exemption period. If you select Yes, enter the requested data.
      2. Attach the IRS Exemption Determination Letter
        1. Click Add Attachment.
        2. Enter a short description. Click Browse… to select and attach your letter. Click Save.
      3. Click Next.
    7. Review the request. Click Submit.
    8. Click Yes to confirm you want to submit the application. 

    A confirmation page will appear. Write down or print your confirmation number.

  • Nonprofit Volunteer Health Center
    1. Go to the GTC website and log into your account.
    2. Under the I Want To section, click Request sales tax exemptions.
    3. Click Nonprofit Volunteer Clinics.
    4. Review the requirements on the Request Details page. Click Next.
    5. Complete the Nonprofit Volunteer Clinic page.
      1. Answer the questions on the left side of the screen.
        1. If you are submitting a new application for a letter of authorization valid from July 1 of the current year through June 30 of the following year, keep the default selection of No for both questions.
        2. If you are submitting a new application for a letter of authorization valid prior to July 1 of the current year, click Yes under the second question. Select the period for which you are submitting the application.
        3. If you are amending data on a previously submitted application, click Yes under the first question. Select the period for which you are amending data.
      2. Review the statements on the right side of the screen and check all boxes. Note: You must check all four boxes to proceed.
      3. Click Next.
    6. Complete the Application data page.
      1. Select whether you have data to report for the calendar year prior to the exemption period. If you select Yes, enter the requested data.
      2. Attach the IRS Exemption Determination Letter
        1. Click Add Attachment.
        2. Enter a short description. Click Browse… to select and attach your letter. Click Save.
      3. Click Next.
    7. Review the request. Click Submit.
    8. Click Yes to confirm you want to submit the application. 

    A confirmation page will appear. Write down or print your confirmation number.

  • Job Training Organization
    1. Go to the GTC website and log into your account.
    2. Under the I Want To section, click Request sales tax exemptions.
    3. Click Job Training Organizations.
    4. Review the requirements on the Request Details page. Click Next.
    5. Complete the Job Training Organization page.
      1. Answer the questions on the left side of the screen.
        1. If you are submitting a new application for a letter of authorization valid from July 1 of the current year through June 30 of the following year, keep the default selection of No for both questions.
        2. If you are submitting a new application for a letter of authorization valid prior to July 1 of the current year, click Yes under the second question. Select the period for which you are submitting the application.
        3. If you are amending data on a previously submitted application, click Yes under the first question. Select the period for which you are amending data.
      2. Review the statements on the right side of the screen and check all boxes. Note: You must check all the boxes to proceed.
      3. Click Next.
    6. Complete the Application data page.
      1. Select whether you have data to report for the calendar year prior to the exemption period. If you select Yes, enter the requested data.
      2. Attach the IRS Exemption Determination Letter
        1. Click Add Attachment.
        2. Enter a short description. Click Browse… to select and attach your letter. Click Save.
      3. Click Next.
    7. Review the request. Click Submit.
    8. Click Yes to confirm you want to submit the application. 

    A confirmation page will appear. Write down or print your confirmation number. 

Related Instructions for GTC

Review the Status of an Application:
Logon to GTC, click the More… tab, and click the Search Submissions hyperlink under the Submissions section. 

View or reprint a Letter of Authorization: 
Logon to GTC, click the More… tab, and click the View Letters hyperlink under the Letters section.

Sign up for GTC Online Access

Register a New Business