Georgia charity registration reinstatement

Georgia charitable organization registrations are effective for 24 months. The Secretary of State’s rule allows a renewal within the 90 days before expiration and says an application received within 30 days after expiration may be processed without penalty. A filing received more than 30 days late may require the original filing fee and a new Form C-100 with all attachments. The state’s current guide separately says an organization may reinstate a registration that expired, lapsed, or was withdrawn.

Save the Professional Licensing Board search result, registration number, effective and expiration dates, prior filing, and any deficiency notice. Confirm the path with the Charities Division when the record is inside the 30-day boundary or carries an unusual label. Also check the separate Georgia corporate record. Fixing a corporation’s annual registration does not reinstate the charity registration, and submitting C-100 does not repair an administratively dissolved corporation.

The reinstatement checklist requires a fully completed Form C-100. The execution page identifies the official organization name, address, solicitation names, contact, location of books and records, and authorized executive officer. It must be manually signed and notarized. The rest of the form covers registration in other jurisdictions, entity and tax status, fiscal year, fundraising methods, paid fundraising relationships, background questions, affiliates, and officers, directors, and trustees.

Each assigned control person must complete the required control-person items, including the ten-year employment history, notarized affidavit of citizenship, and secure and verifiable document materials. The GBI consent form is required when the referenced background questions are answered yes. Review every prior response and amendment rather than copying an old C-100; the execution certifies that the submission and unamended information are current, true, and complete.

The Georgia reinstatement checklist calls for the two most recent fiscal years of financial statements when contributions were received. Apply the threshold to each year: more than $1 million requires an independent CPA audit; more than $500,000 but not more than $1 million requires an independent CPA review; and less than $500,000 requires a financial statement that need not be audited or reviewed. Bank statements, C-200 forms, and IRS returns do not replace the financial statements.

The checklist also requests the two most recent Forms 990 or 990-EZ. Georgia does not accept Form 990-N; use Form C-200 for each year in which the organization filed the postcard. If no charitable funds were received, use the signed officer statement described by the checklist. Add the IRS determination letter when applicable, or the stated commitment to file it with the Division within 30 days after receipt when a determination remains pending.

The current Georgia guide and Form C-100 use a $35 reinstatement fee. The guide encourages filing through GASeamlessGov, where the completed application is uploaded and the fee is paid by card, and it also provides a mail route with check or money order. Use the live state guide for the filing channel because the checklist PDF is a packet aid and older contact details can persist in downloadable documents.

Name every attachment by fiscal year and document type, confirm that the notarized pages and control-person materials are legible, and reconcile the organization name and registration number throughout the packet. Save the uploaded file set, payment evidence, confirmation, and all correspondence. Georgia’s rules say a filing is received when the completed C-100 or Uniform Registration Statement and required fee reach the Secretary of State; an unfinished form or fee without the full filing is not enough.

Georgia’s registration rules permit the Secretary of State to send a deficiency letter. If the applicant does not communicate with the agency for 60 days, the application may be deemed abandoned and dismissed without prejudice after the stated process. Route every agency message to one accountable owner, calendar the response date, and answer from the same source packet so that corrected pages do not conflict with the rest of C-100.

Georgia law and the state guide generally require a nonexempt charitable organization to be registered before soliciting contributions. Document current campaigns while the record is expired and obtain advice about interim activity. After approval, recheck the PLB business and company search, save the reinstated registration and new expiration date, and calendar the next 24-month renewal window plus the separate 30-day amendment rule for material registration changes.