Tax Exempt Organizations (Income Tax) - FAQ

For income tax purposes, your first step is to obtain IRS permission to be recognized as tax exempt (package 1023 or package 1024). Also see IRS Publication 557. The IRS' forms number is 1-800-829-3676, and their website address is at www.irs.gov/charities. If you are going to be incorporated, or if you are going to solicit contributions from the public, check with the Georgia Secretary of State's Office. They handle the registering of corporations doing business in Georgia and the Charitable Solicitations Act, you can call them at (404-656-2817) or go to their website at https://sos.ga.gov.

If you have employees, you need to register for withholding the same as any other employer. If you have questions on any other type of tax, contact the division that administers that tax.

After you have received your determination letter from the IRS, and your certificate of incorporation from the Secretary of State's Office, for tax years beginning before 1/1/2008; you must apply for a state income tax determination letter with the Georgia Department of Revenue by submitting Form 3605 (application for state income tax determination letter) with the required organizational documents listed on the form. 

For tax years beginning on or after 1/1/2008, Form 3605 is no longer required.  A copy of the Internal Revenue Service determination letter, along with a copy of the Articles of Incorporation and the By-Laws must be attached to the applicable, initial copy of the IRS exempt organization tax return filed with the state of Georgia.  Additionally, copies of the determination letter and all formation documents must be retained by the organization and be available upon request.

Contact the Sales & Use Tax Unit at 1-877-GADOR11 (1-877-423-6711) to see if you qualify for an exemption from sales tax. 

It depends on what you are filing with the IRS (see below).

You are required to file a copy of the federal form 990, 990EZ or 990PF with the Georgia Department of Revenue. We do not have a form equivalent to the IRS informational returns 990, 990EZ or 990PF so no Georgia form is required. The 990, 990EZ or 990PF should be mailed to Georgia Department of Revenue, P.O. Box 740395, Atlanta GA 30374-0395.

File Georgia form 600-T, and attach a copy of form 990-T.

File a copy of the federal Form 5500. Georgia does not have an equivalent Form 5500. For plan years beginning on or after January 1, 2009, the federal Form 5500 and its schedules must be filed electronically under the computerized ERISA Filing Acceptance System. The Department of Revenue does not currently accept these electronically filed returns. Therefore, file a hard copy of the electronically filed federal form with Georgia.

See mailing address for tax forms.

If you file IRS form 1120-H, file Georgia form 600. (We do not have a form equivalent to form 1120-H.) List only the federal taxable income on form 600, and attach a copy of form 1120-H. If your association is not organized for profit, write in the net worth tax area of form 600, "not applicable - exempt homeowners association."

For tax years beginning on or after 1/1/2008 a letter from the Department of Revenue granting tax exempt status is no longer required.  Please see Georgia Code section 16-12-22.1 for the requirements

File a copy of the receipt received from the IRS for the e-Postcard along with a brief statement as to why there is no paper return. Once the DOR accepts electronic filing of exempt returns, the e-Postcard will also need to be filed electronically with the DOR.

File a copy of Form 1120-POL with DOR if there is no taxable income. If the organization is subject to tax, file Form 600-T.