Georgia Charitable Registration: Form C-100, Renewal, and Records

Any charity that plans to ask for donations in Georgia must register with the Secretary of State before making a single solicitation, unless it fits one of the statutory exemptions. Georgia charitable registration is handled through Form C-100 on the GASeamlessGov platform, costs $35 to file, and lasts 24 months before it has to be renewed.¹

Who Has to Register

Georgia’s Charitable Solicitations Act reaches every charitable organization that intends to solicit contributions in or from the state, whether the asks come directly from the charity, from paid solicitors, or through commercial co-venturers. No organization that is required to register may solicit until that registration is effective.² The rule applies the same way to Georgia-based nonprofits and to out-of-state charities soliciting Georgia donors by mail, phone, or online.

Several categories of organization are exempt under Georgia Code 43-17-9:³

Religious organizations that conduct regular worship services, or that qualify as religious under 501(c)(3) and are not required to file IRS Form 990.⁴
Nonprofit educational institutions qualified under Section 501(c), and organizations operated, supervised, or controlled in connection with them.
Small charities with no paid solicitor agreements whose contribution revenue has been under $25,000 for both the current and the immediately preceding calendar years. Both years must fall below the line.
Fraternal, patriotic, and social organizations, but only when solicitation is limited to their own membership and done by uncompensated volunteers.
Fundraisers for a specific named individual, when every dollar goes to that person. A written accounting must be filed with the Secretary of State once collections exceed $5,000.
Trade and professional associations that do not solicit members or funds from the general public.
Local or statewide hunting, fishing, and shooting organizations recognized under 501(c)(3) or 501(c)(4).
Volunteer fire departments and rescue services operating with a city or county government that have received less than $25,000 in both the current and preceding calendar years.
Political parties, candidates for federal or state office, and political action committees already filing with election commissions.

Local chapters affiliated with a registered or exempt statewide or national parent generally do not file separately, provided they operate under a contract or agreement with the parent.⁵ An exempt organization that later hires a paid solicitor or crosses the $25,000 revenue line loses its exemption and has to register.

If your charity uses outside fundraising help, confirm that the paid solicitor or fundraising counsel has its own registration on file. A paid solicitor who will take physical possession of contributions must also post a $10,000 surety bond.⁴

What Goes Into Form C-100

Registration is a single filing signed by an authorized executive officer. The form asks for:

The name the charity will solicit under, plus names and addresses of all officers, directors, trustees, and executive personnel.
Names and compensation arrangements for any fundraising counsel or paid solicitor working on the organization’s behalf.
The general purpose of the organization, the specific purpose contributions will be used for, the time period of the solicitation, and the method of solicitation.
An irrevocable written consent allowing the Secretary of State to accept legal service on the charity’s behalf.
Financial statements covering a period within one year before filing.

Organizations with 501(c)(3) status attach a copy of their IRS determination letter. A charity still waiting on that letter can file a written statement committing to submit it within 30 days of receipt.¹ The $35 filing fee is paid by Visa or Mastercard on the GASeamlessGov platform.

Financial Statements by Revenue Level

The level of accountant involvement scales with the charity’s size:

Over $1 million in contributions: statements prepared and certified by an independent CPA in accordance with generally accepted accounting principles.
Over $500,000 but not more than $1 million: statements reviewed, though not fully audited, by an independent CPA.
Under $500,000: statements need not be certified or reviewed, but they must still follow standard accounting principles. Ledgers alone are not accepted.
Newly formed organizations with no contributions yet: a signed statement from an officer attesting to that fact can substitute.

Every registering charity also attaches its most recent IRS Form 990 or 990-EZ. Georgia does not accept Form 990-N (the e-Postcard). If your organization filed only the 990-N, complete Georgia Form C-200 instead.¹

Renewal Every 24 Months

Georgia registrations run 24 months from the date of approval, not one year, and that two-year cycle catches a lot of charities off guard. Before the registration expires, the organization files a renewal application with a $20 fee.¹ The renewal asks for essentially the same information as the initial filing, updated where anything has changed, along with financial statements covering the two years since the last submission.⁴

The revenue-based tiers apply at renewal the same way they apply at first registration. A charity that crossed the $500,000 or $1 million threshold during either of the two preceding fiscal years has to provide CPA-reviewed or CPA-certified statements for the years at those higher revenue levels. Copies of Form 990 or 990-EZ for both preceding tax years must be attached as well.

Letting a registration lapse is not a paperwork-only problem. Soliciting while unregistered violates the Act, and the Secretary of State may deny, suspend, or revoke a registration if an organization fails to pay the proper fee within 30 days of receiving a deficiency notice.⁴ Calendar the renewal date well in advance.

Records You Have to Keep

Georgia regulations require every charitable organization to maintain records of correspondence and memoranda concerning contributions over $25 from any single person or organization, and to keep those records for at least three years.⁶ The Secretary of State can also request a current financial statement at any time, and that statement does not need to be certified.⁷

Track each contribution over $25 with donor information, date, and amount. Keep copies of all solicitation materials, contracts with paid solicitors, and anything you have already filed with the state.

What Non-Compliance Costs

For willful violations, the Secretary of State can impose civil penalties of up to $10,000 for a single violation, or up to $100,000 for multiple violations in a single proceeding or related series of proceedings. Those figures apply to organizations, paid solicitors, and individual solicitor agents.⁸

Beyond fines, the Secretary of State can issue cease-and-desist orders halting all solicitation, deny, suspend, or revoke a registration, bar individuals associated with the organization from working with any paid solicitor or charity in Georgia, and transmit evidence to a district attorney or the Attorney General for possible criminal proceedings. If the Secretary revokes a registration or bars a person, that sanction replaces the civil penalty rather than stacking on top of it.⁸

An organization that receives a penalty order or notice has 10 days from receiving the notice to request a hearing in writing, with a clear statement of the facts, the grounds for contesting the order, and the relief sought.⁹ Miss that window and the order can stand without a hearing.

If You Solicit Outside Georgia

Roughly 40 states have their own charitable solicitation registration regimes. A website with an active donate button can trigger registration elsewhere, particularly where you receive contributions from residents of other states or follow up with those donors. Some states accept the Unified Registration Statement, a standardized multi-state form. Georgia is not one of them: the state requires its own Form C-100, so URS filings do not satisfy the Georgia requirement.

1
Georgia Secretary of State. How-To Guide: Charities
2
Justia. Georgia Code 43-17-5 – Registration of Charitable Organizations
3
Justia. Georgia Code 43-17-9 – Exemptions
4
Georgia Attorney General’s Consumer Protection Division. Charitable Solicitations Act
5
Georgia Secretary of State. Georgia Code 43-17-9 Exemptions
6
Legal Information Institute. Georgia Comp. R. and Regs. R. 590-9-4-.03 – Records to Be Made and Maintained by Charitable Organizations
7
Justia. Georgia Code 43-17-7 – Denial, Suspension, or Revocation
8
Justia. Georgia Code 43-17-13 – Penalties, Cease and Desist Orders, Injunctions
9
Justia. Georgia Code 43-17-16 – Hearings, Notice