How to Start a Nonprofit in Georgia: 13-Step 2026 Guide to a Georgia 501(c)(3)

Starting a 501(c)(3) in Georgia is not a 3-day process. It is a 13-step, four-agency, 2 to 8 month gauntlet across the Georgia Secretary of State, the Georgia Department of Revenue, the IRS, and a county legal newspaper. The good news: you can do it yourself for roughly $485 to $810 in filing fees, and thanks to the IRS's 27-month retroactive recognition rule, you can legally start fundraising during the federal wait. This guide gives you the honest sequencing, the Georgia-specific traps (the 1-business-day publication window, the scam mail that arrives after you incorporate), and the math on Form 1023 vs. 1023-EZ so you pick correctly the first time. You do not need to pay anyone $4,000 for a "turnkey incorporation package" that mostly files a 3-page form the state lets you file yourself.

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Table of contents

• What you need to start a 501(c)(3) in Georgia

• Step 1: Define your mission and verify nonprofit eligibility

• Step 2: Choose and reserve your Georgia nonprofit name

• Step 3: Recruit your board of directors

• Step 4: Appoint a Georgia registered agent

• Step 5: File the Georgia Articles of Incorporation

• Step 6: Publish your notice of incorporation

• Step 7: File your initial annual registration

• Step 8: Get your EIN from the IRS

• Step 9: Draft your nonprofit bylaws

• Step 10: Apply for 501(c)(3) tax-exempt status

• Step 11: Apply for Georgia state tax exemptions

• Step 12: Register for charitable solicitation in Georgia

• Step 13: Set up your fundraising infrastructure

• Can a nonprofit be an LLC in Georgia?

• Ongoing compliance: keep your Georgia nonprofit in good standing

• How much does it cost to start a 501(c)(3) in Georgia?

• How long does it take to get 501(c)(3) status in Georgia?

• Common mistakes when starting a Georgia nonprofit

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What you need to start a 501(c)(3) in Georgia

Before you file anything, it helps to see the whole map. A Georgia 501(c)(3) is built across four agencies, and each one needs a different document at a different time.

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The four-agency checklist

• Georgia Secretary of State (Corporations Division): Articles of Incorporation, notice of incorporation in a county legal newspaper, initial annual registration (within 90 days).

• Georgia Secretary of State (Charities Division): Charitable solicitation registration before you ask the public for donations.

• IRS: EIN (free, online, same day) and Form 1023 or 1023-EZ for 501(c)(3) recognition.

• Georgia Department of Revenue: Any state tax exemptions you may qualify for.

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Cost and timeline at a glance

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Plan for roughly $485 to $810 in filing fees if you DIY. Verify each fee at the time you file: the Georgia SOS and IRS pages are the only sources that matter, and fees current as of early 2026 may shift. For a small nonprofit: DIY is the right default. Pay a lawyer only for the genuinely complex parts (an unusual purpose clause, employees on day one, real estate). Skip the $3,000 to $4,000 "turnkey" packages.

Already worried about funding the filing fees? See how to start a nonprofit with no money for the playbook other founders have used.

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Step 1: Define your mission and verify nonprofit eligibility

Before you spend a dollar with the state, confirm your idea actually qualifies as a 501(c)(3). The IRS recognizes eight exempt purposes: charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, and preventing cruelty to children or animals.

The IRS also applies two tests when reviewing your application:

• Organizational test: Your formation documents (Articles of Incorporation, bylaws) must limit the organization's activities to those exempt purposes and include an IRS-approved dissolution clause.

• Operational test: Your actual operations, programs, and finances must primarily serve those exempt purposes. No private benefit. No substantial political activity. No more than insubstantial lobbying.

Write a one-paragraph mission statement and a one-page program plan before Step 2. Both will be reused in your Articles, bylaws, and IRS application. For a small nonprofit: the cleaner your mission is on day one, the faster the IRS approves you. Vague missions get follow-up letters.

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Step 2: Choose and reserve your Georgia nonprofit name

Georgia requires your nonprofit's legal name to include a corporate designator such as "Corporation," "Incorporated," "Company," "Limited," or one of their abbreviations (verify the exact statutory list on sos.ga.gov before you file). The name also has to be distinguishable from every other entity already on file.

Search the Georgia Secretary of State business database here: ecorp.sos.ga.gov/BusinessSearch. If the name is available and you are not ready to file Articles yet, you can reserve it with the Corporations Division (confirm the current reservation fee and reservation period on the SOS site before you pay).

For a small nonprofit: pick a name that reads as a charity, not a vendor. The IRS reviewer reads your name on page one of Form 1023; "Atlanta Youth Coding Foundation" signals exempt purpose. "Atlanta Coding Solutions LLC" does not.

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Step 3: Recruit your board of directors

Georgia law requires a minimum of one director on a nonprofit corporation board. The IRS, however, strongly prefers at least three unrelated directors when it reviews your 501(c)(3) application. Three is the practical floor.

"Unrelated" is the part most first-time founders miss. If two or three of your directors share a last name, live at the same address, or are otherwise family, the IRS may flag your application as a private foundation in disguise or as having a board-control problem. That can mean a long follow-up letter, or a denial. Recruit one or two genuinely unrelated board members before you file.

Directors do not have to be Georgia residents. They do have to be at least 18, willing to vote independently, and willing to accept fiduciary duty for the organization (duty of care, duty of loyalty, duty of obedience).

You also need an incorporator, the person who signs the Articles of Incorporation. The incorporator can be a board member, a founder, or your attorney. One incorporator is enough.

For a small nonprofit: the family-board trap is the #1 fixable reason small 501(c)(3) applications stall. Spend two weeks recruiting one unrelated director rather than six months in IRS back-and-forth.

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Step 4: Appoint a Georgia registered agent

Your registered agent is the named person or company that accepts legal mail and state notices on the nonprofit's behalf. Georgia requires the registered agent to have a physical street address in Georgia (no PO boxes) and to be available during normal business hours.

You have three real options:

• Yourself or a board member: $0 out of pocket. Your home or office address becomes public record. Works fine if you live in Georgia and keep regular hours.

• A professional registered agent service: roughly $50 to $300 per year. Keeps your address off public filings and guarantees someone is available to sign for legal mail.

• Your attorney: usually included in a formation engagement.

For a small nonprofit: serve as your own registered agent for year one if you are comfortable with your address being public. Upgrade later if you start receiving foot traffic or hire staff.

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Step 5: File the Georgia Articles of Incorporation

This is the filing that legally creates your nonprofit. File online through the Georgia Corporations Division at ecorp.sos.ga.gov. Online is faster than mail.

Filing fee: The base filing fee is $100, but the total you actually pay is $105 online ($100 + $5 service charge) or $110 by mail or in person ($100 + $10 service charge) per the Georgia SOS guide on registering a domestic entity. Fees current as of early 2026; confirm at sos.ga.gov before you file.

Your Articles must include:

• The nonprofit's legal name (with corporate designator)

• The registered agent's name and Georgia street address

• The incorporator's name and signature

• A 501(c)(3)-compliant purpose statement using IRS-approved language (see IRS Publication 557 for sample wording)

• A dissolution clause stating that, on dissolution, assets will be distributed to another 501(c)(3) or to a government for public purpose (this clause is non-negotiable for IRS approval)

Most founders also file the Transmittal Information Form alongside the Articles. For a small nonprofit: copy the IRS sample purpose and dissolution language verbatim. This is not where to get creative.

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Step 6: Publish your notice of incorporation

This is the Georgia-specific step that catches almost every first-time founder. Within one business day of filing your Articles of Incorporation, you must send a notice of intent to incorporate to the official legal newspaper of the county where your registered office is located.

The publication cost is approximately $40, paid directly to the newspaper. The notice must include the corporation's name and the registered agent's name and address.

To find your county's official legal newspaper, check the Georgia Press Association's list of legal organs, or call your county clerk's office. If you miss the 1-business-day window, you do not lose your incorporation, but you do create a compliance gap and a potential delay if challenged.

For a small nonprofit: set a calendar reminder before you click "submit" on the Articles, with the legal newspaper's email already drafted. The publication trap is the cheapest, most preventable failure in the whole process.

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Step 7: File your initial annual registration

Within 90 days of filing your Articles, you must file your initial annual registration with the Georgia Secretary of State through the same online portal at ecorp.sos.ga.gov. The fee is $30 for nonprofit corporations per the Georgia SOS how-to guide.

From then on, you renew the annual registration every year between January 1 and April 1.

Your incorporation confirmation arrives by email from the SOS within a few days of filing, usually as a PDF Certificate of Incorporation. Keep it. Your bank will want it, the IRS will want a copy with Form 1023, and you will need it for grant applications. If you do not see the confirmation in your inbox, check spam, then call the Corporations Division. For a small nonprofit: the 90-day initial registration is easy to forget because nothing reminds you. Add it to a compliance calendar the same day you incorporate.

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Step 8: Get your EIN from the IRS

An EIN (Employer Identification Number) is your nonprofit's federal tax ID. It is free and the application takes about 10 minutes.

Apply online at irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online. You will receive your EIN immediately at the end of the session. Save the PDF confirmation letter (CP 575) the IRS provides.

Sequencing matters here, and this is the question new founders ask most. You need the EIN before you can:

• Open a nonprofit bank account (every bank asks for it)

• File Form 1023 or 1023-EZ for 501(c)(3) recognition

• Pay vendors or accept payroll

You can apply for your EIN the same day your Articles are filed. Do not wait. For a small nonprofit: EIN first, then bank account, then everything else. Reversing the order means a wasted bank visit.

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Step 9: Draft your nonprofit bylaws

Bylaws are the internal rulebook for how your nonprofit operates. The IRS expects to see them with your 501(c)(3) application, and your board adopts them at the first official board meeting.

Strong nonprofit bylaws cover:

• Plain language: the board has to actually use this document. Avoid legalese where you can.

• Mission alignment: the bylaws should reinforce your exempt purpose, not contradict it.

• Board structure and responsibilities: number of directors, qualifications, term length, how vacancies are filled, what officers exist (Chair, Secretary, Treasurer at minimum).

• Meeting procedures: how often the board meets, notice requirements, quorum, voting, what counts as a written consent.

• Decision-making and amendment process: who can amend the bylaws, by what vote.

• Conflict of interest policy: directors and officers disclose conflicts and abstain from voting on them. The IRS specifically asks about this on Form 1023.

• Financial guidelines: who can sign checks, who approves the budget, how the Form 990 gets reviewed.

• Dissolution procedures: match the dissolution clause in your Articles. Assets go to another 501(c)(3) or a government, never to insiders.

For a small nonprofit: use a Georgia-specific bylaws template as a starting point, then adapt. Do not draft from scratch. The IRS has seen thousands of bylaws and rewards predictable structure.

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Step 10: Apply for 501(c)(3) tax-exempt status

This is the federal step that determines whether donations to your nonprofit are tax-deductible. You choose between two forms.

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Form 1023 vs. Form 1023-EZ

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Source for eligibility thresholds: IRS Form 1023-EZ Instructions, Eligibility Worksheet Q1 to Q3.

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Who cannot use Form 1023-EZ

Even if your numbers fit, you must use the long Form 1023 if you are a:

• Church, school, college, or hospital

• Private foundation

• Supporting organization

• Successor to a for-profit entity

• Foreign organization, LLC (with limited exceptions), or have certain unusual purposes

The full disqualifier list is in the Form 1023-EZ Eligibility Worksheet. Walk through it before you start either form. Lying on the worksheet (or guessing wrong) is the fastest way to a denial and a lost filing fee.

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What the IRS looks for in a strong application

• A purpose statement that mirrors the language in your Articles of Incorporation

• A narrative description of activities that ties every program to an exempt purpose

• A 3-year budget projection that is realistic, not aspirational

• Conflict of interest policy and adopted bylaws

• An unrelated board of at least three directors

If your application is denied, the IRS sends a letter explaining why. Most denials are fixable with a clearer narrative and resubmission. The bigger risk is the silent delay: vague answers lead to a follow-up letter that adds 60 to 120 days.

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The 27-month retroactive recognition rule (this is the one most guides skip)

You can legally fundraise during the IRS wait. If you file Form 1023 or Form 1023-EZ within 27 months of your incorporation date and are approved, your 501(c)(3) status is retroactive to the date you incorporated. That means donations received during the federal review window become tax-deductible once your determination letter arrives. Be transparent with donors that recognition is pending, and keep clean records of every gift you accept during the wait. Source: IRS Publication 557, Tax-Exempt Status for Your Organization.

For a small nonprofit: file Form 1023-EZ if you qualify. The shorter form is the right default for a small charitable mission with modest projected revenue. Do not pay anyone $3,000 to fill out a 3-page form for you.

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Step 11: Apply for Georgia state tax exemptions

Federal 501(c)(3) status does not automatically give you Georgia sales tax exemption. This surprises most founders.

Georgia does not grant a broad sales tax exemption to nonprofits simply for being 501(c)(3). Specific exemptions exist for certain organization types and purchases (for example, certain qualifying religious, educational, or health-related purchases), and they each require their own application or certificate.

Check the Georgia Department of Revenue website at dor.georgia.gov for the current list of available nonprofit-related exemptions and the certificate or form each requires. Confirm specifics with the Department of Revenue before you make a major purchase assuming it is tax-free.

For a small nonprofit: assume sales tax applies until the Department of Revenue tells you otherwise. Surprise sales tax on a $20,000 equipment purchase is a real budget hit.

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Step 12: Register for charitable solicitation in Georgia

Before you ask the Georgia public for donations, you must register with the Georgia Secretary of State's Charities Division at sos.ga.gov/charities. The fee is published on that page (confirm the current amount before you file).

Some organizations are exempt from charitable registration, including most religious organizations, certain educational institutions, and hospitals. Check the exemption list on sos.ga.gov/charities before you assume you owe the filing.

Charitable registration must be renewed annually.

Two activities require separate Georgia permits:

• Raffles: Georgia restricts who may operate a raffle, and you typically need a raffle license from the local sheriff. Once your permit is in hand, run your raffle with free online raffle tools.

• Bingo: a separate state license is required.

For a small nonprofit: charitable registration is the gate that unlocks legal public solicitation. Once it clears, you can start collecting tax-deductible-pending gifts and let the 27-month rule do the rest.

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Step 13: Set up your fundraising infrastructure

You have incorporated, you have an EIN, your Articles and bylaws are filed, your 501(c)(3) application is in, and your Georgia charitable registration has cleared. Now you can legally collect money. Every dollar you raise from this point on is dollar one of your mission.

Most fundraising platforms quietly charge nonprofits 3% to 8% of every donation: platform fees, transaction fees, processing fees, "optional" tips that default on. For a brand-new Georgia nonprofit, those percentages are the difference between a paid program and a delayed launch. If you raise $10,000 in your first year, that is $300 to $800 you keep instead of losing to platform fees.

Zeffy is the only 100% free fundraising platform for nonprofits. No platform fee, no transaction fee, no credit card fee. Ever. Zeffy is funded by optional contributions from donors, never from your nonprofit. The tools you need on day one are all included:

• Free donation forms built for new nonprofits: one-time and recurring giving, automatic tax receipts, embeddable on your website.

• Free event ticketing for your launch event, gala, or community kickoff.

• Free donor CRM: contact tags, smart filters, saved segments, giving history, email from the dashboard with open and click stats, and automatic receipts so you are not starting in a spreadsheet.

About the IRS wait: If you filed Form 1023 or 1023-EZ within 27 months of incorporation, your 501(c)(3) status will be retroactive to your incorporation date once approved. That means gifts collected during the federal review (after your Georgia charitable registration clears) become tax-deductible the moment your determination letter arrives. Tell donors recognition is pending, keep clean records, and keep moving.

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How a Georgia nonprofit raised $84,300 on Zeffy, free

WBS Charity Foundation is a Georgia-based nonprofit dedicated to supporting military veterans and their families. The community supporting WBS comes together through in-person and online events, and the org needed an easy way to accept donations online without losing a slice of every gift to fees.

Before Zeffy, WBS evaluated custom donation form builders and found most were expensive and charged processing fees on every donation. After switching to Zeffy, WBS built a custom donation form in a few clicks and embedded it on their website. Supporters can give one time or monthly and receive an automatic donation receipt.

To date, WBS has raised $84,300+ on Zeffy and saved over $4,000 in fees. Every one of those dollars went to the mission.

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Can a nonprofit be an LLC in Georgia?

In practice, no, not in the way most first-time founders mean. A Georgia 501(c)(3) is structured as a nonprofit corporation, not an LLC. That is why Step 5 of this guide files Articles of Incorporation, not Articles of Organization.

The IRS will recognize an LLC as a 501(c)(3) only in a narrow case: every member of the LLC must itself be a 501(c)(3) organization or a governmental unit. That structure is used for joint ventures between existing nonprofits. It is not a path for a single founder or a small group starting their first charity.

A single-founder LLC, or an LLC whose members are individuals, does not qualify for 501(c)(3) status. If you formed an LLC by mistake, you are not stuck, but you will likely need to either dissolve and re-form as a nonprofit corporation, or convert the entity. Talk to a Georgia nonprofit attorney before you file anything else.

For the standard path, go to Step 5: File the Georgia Articles of Incorporation as a nonprofit corporation. For a small nonprofit: the nonprofit-corporation route is the one the IRS understands quickly and small-org grant funders recognize. The LLC question is almost always a "no" for first-time founders. Source: IRS guidance on Limited Liability Companies (LLCs).

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Ongoing compliance: keep your Georgia nonprofit in good standing

The filings do not stop when your determination letter arrives. Here is the annual compliance calendar most Georgia 501(c)(3)s have to run.

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Source for the April 1 annual registration deadline: Georgia SOS Corporations Division, which sets the Annual Registration Period as January 1 through April 1.

What happens if you fall behind:

• Miss three years of Form 990 filings: the IRS automatically revokes your 501(c)(3) status. Getting it back is paperwork and a fee.

• Miss the Georgia annual registration: the SOS can administratively dissolve your nonprofit.

• Let charitable solicitation lapse: you can lose the legal right to solicit donations in Georgia until it is renewed.

For a small nonprofit: compliance is mostly a calendar problem. Put every annual deadline on a shared calendar with a 30-day advance reminder the day you are approved. That alone prevents most small-org compliance failures.

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How much does it cost to start a 501(c)(3) in Georgia?

Here is the honest DIY cost stack, sourced from the Georgia Secretary of State and IRS:

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Total DIY range: roughly $485 to $810 in filing fees, assuming you serve as your own registered agent and the unverified fees above land within published ranges. Fees current as of early 2026; reconfirm every line at the source before filing.

Where extra spend is sometimes worth it:

• Attorney review of Articles and bylaws: $500 to $2,000+. Worth it for an unusual purpose clause, real estate on day one, or a complex board structure.

• CPA review of the Form 1023 budget projections: a few hundred dollars. Worth it if you are near the 1023-EZ thresholds and not sure which form to use.

Where extra spend is almost never worth it:

• $3,000 to $4,000 "turnkey incorporation packages." Most of what these services charge for is filing the 3-page Form 1023-EZ that you can file yourself for the IRS user fee. If your situation is simple enough to qualify for 1023-EZ, the package is overpriced. If your situation is complex enough to need 1023, you want an attorney, not a paralegal-run package.

For a small nonprofit: budget the filing fees, do the work, and put what you would have spent on a $4,000 package into your first program instead.

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How long does it take to get 501(c)(3) status in Georgia?

Realistic end-to-end timeline:

• Georgia incorporation: same day to 2 weeks, depending on online vs. mail

• Notice of incorporation: 1 business day from incorporation to send, then a few weeks for publication

• EIN: same day online

• Initial annual registration: within 90 days of incorporation

• Form 1023-EZ: typically 3 to 6 weeks (industry-reported; verify current processing estimates at IRS.gov)

• Form 1023: typically 3 to 6 months (industry-reported; verify current processing estimates at IRS.gov)

• Georgia charitable solicitation registration: a few weeks once submitted

Total: 2 to 8 months, mostly driven by which IRS form you file and how clean your application is.

What slows the IRS down:

• Incomplete applications (missing schedules on Form 1023, vague narrative descriptions)

• Unusual purposes that do not map cleanly to a recognized exempt category

• Boards with related members

• Choosing Form 1023-EZ when ineligible (the IRS may bounce you to Form 1023, restarting the clock)

You are not frozen during the wait. The 27-month retroactive recognition rule (see Step 10) lets you legally fundraise as soon as your Georgia charitable registration clears, with retroactive deductibility once the determination letter arrives. For a small nonprofit: file early in the year if you can, file 1023-EZ if you qualify, and start building a donor list during the wait so day one of approval is launch day, not a cold start.

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Common mistakes when starting a Georgia nonprofit

Five preventable failures, in rough order of how often they bite first-time founders:

• 1. Missing the 1-business-day publication window. Georgia's notice-of-incorporation requirement is unique and easy to forget. Set the reminder before you file Articles, with the legal newspaper's email already drafted.

• 2. Filing Form 1023-EZ when you are ineligible. Walk through the IRS Eligibility Worksheet line by line. A wrong answer means a denial, a lost user fee, and a restart on Form 1023.

• 3. A board where directors share a last name. The IRS treats related-director boards as a private-foundation or board-control flag. Recruit at least one unrelated director before you file.

• 4. Missing the 27-month deadline for retroactive recognition. File Form 1023 or 1023-EZ within 27 months of incorporation, or you lose retroactive deductibility on every gift collected during the wait.

• 5. Choosing a name too similar to an existing Georgia entity. The SOS will bounce the filing. Run the name search twice before you commit.

• 6. Responding to the "Corporate Certificate of Good Standing" scam mail. After you incorporate, your name and address become public, and several look-alike companies will mail you official-looking invoices for $50 to $300 demanding payment for a "certificate" you do not need. Ignore them, or verify directly with the Georgia SOS.

• 7. Paying $3,000 to $4,000 for a "turnkey incorporation package." Most of what these services do is file Form 1023-EZ for you. If your situation is that simple, you can file it yourself. If it is more complex, you want an attorney.

For a small nonprofit: these seven mistakes account for most of the lost time and lost money in small-org Georgia formations. Avoiding them is most of the value of this guide.

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FAQs - Starting a nonprofit in Georgia

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