To start a church in Georgia, you form a nonprofit corporation with the Georgia Secretary of State, adopt bylaws, obtain a federal Employer Identification Number, and then operate under Section 501(c)(3), which treats churches as automatically tax-exempt. The state filing fee is $100 online or $110 by mail, and most founders also file IRS Form 1023 to receive a formal determination letter. Expect several months from incorporation to that letter in hand.
Form a Georgia Nonprofit Corporation
A nonprofit corporation is the standard legal structure. It separates the church’s debts and legal exposure from its founders and members, and it gives you the framework the IRS expects when you later pursue tax-exempt status. The Georgia Nonprofit Corporation Code governs the entity from here forward.
Pick a Name That Clears the Register
Your church’s name must be distinguishable from other corporations, LLCs, and limited partnerships already on file with the Secretary of State.1Georgia Secretary of State. How to Guide: How to Reserve a Name Search the Secretary of State’s business database before you file. Reserving the name up front is optional, but it avoids having your articles bounced for a conflict.
Appoint a Registered Agent
Every Georgia nonprofit must maintain a registered agent in the state. The agent can be an individual who lives in Georgia or a business entity authorized to operate here, and the agent’s office address must match the corporation’s registered office address.2Justia Law. Georgia Code 14-3-501 – Registered Office and Registered Agent The address has to be a physical street address where someone can accept legal documents during business hours. A P.O. box will not satisfy the rule.
Draft the Articles of Incorporation
The articles are the document that brings your church into legal existence. Georgia requires the articles for a nonprofit to include:
- Corporate name that meets Georgia’s naming rules
- Registered office street address, county, and registered agent name
- Name and address of each incorporator
- Whether the corporation will have members
- Principal office mailing address if different from the registered office
- A statement that the corporation is organized under the Georgia Nonprofit Corporation Code
Georgia does not technically require a purpose statement in the articles, but include one anyway. The IRS expects your organizing documents to limit the church’s purposes to exempt activities such as religious and charitable work. Add a dissolution clause too, directing that if the church ever winds up, remaining assets go to another 501(c)(3) organization or a government entity for a public purpose.4Internal Revenue Service. Does the Organizing Document Contain the Dissolution Provision Required Under Section 501(c)(3) Skipping either provision at this stage means amending the articles later, which costs time and additional fees.
File with the Secretary of State
File the articles with the Corporations Division of the Secretary of State. Online filing is $100 by credit card. By mail, add a Transmittal Information Form (CD 227), and the total is $110, which covers the $100 filing fee plus a $10 service charge.5Georgia Secretary of State. Transmittal Information Form – Georgia Corporation CD 227 Once approved, you receive a Certificate of Incorporation confirming the church’s legal existence.6Georgia.gov. Register a Corporation
Publish the Notice of Incorporation
Georgia requires a step many new incorporators miss. You must deliver a notice of incorporation to a qualifying local newspaper no later than the next business day after filing your articles.7Justia Law. Georgia Code 14-2-201.1 – Publication of Notice of Intent to File Articles of Incorporation The paper must be the official organ of the county where your registered office sits, or a general-circulation paper in that county. The notice runs once a week for two consecutive weeks. Failing to publish does not invalidate the incorporation itself, but it is a legal requirement you should complete.8Justia Law. Georgia Code 14-3-202.1 – Publication of Notice of Intent to File Articles of Incorporation
Adopt Bylaws and Hold an Organizational Meeting
Bylaws are not filed with the state, but they are the internal rulebook for how the church operates. They typically cover membership, how the board of directors or trustees is structured, how officers are elected, voting procedures, and meeting requirements. The IRS will review them when you apply for exempt status, so draft them before you file Form 1023.
Then hold an initial meeting of the board to formally adopt the bylaws, elect officers, and set basic policies. Minutes from that meeting become part of the church’s permanent corporate records.
Get an Employer Identification Number
Before opening a bank account, hiring anyone, or filing federal tax documents, apply to the IRS for an Employer Identification Number. The EIN is a nine-digit federal tax ID. You apply using Form SS-4, and the IRS online application issues the number immediately.9Internal Revenue Service. About Form SS-4, Application for Employer Identification Number Fax and mail applications take longer. Open the church’s dedicated bank account using the EIN and Certificate of Incorporation; mixing personal and church funds endangers both liability protection and tax-exempt status.
Secure 501(c)(3) Tax-Exempt Status
Churches that meet the requirements of Section 501(c)(3) are automatically considered tax-exempt. Unlike other nonprofits, a church is not required to apply for a formal IRS determination.10Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches Even so, most churches file Form 1023 to receive a determination letter. The letter gives donors confidence that contributions are deductible, and it simplifies dealings with banks, vendors, and state agencies that want proof of exempt status. Churches cannot use the shorter Form 1023-EZ; the eligibility worksheet specifically excludes them.11Internal Revenue Service. Instructions for Form 1023-EZ
How the IRS Decides What Counts as a Church
The IRS applies a list of characteristics to decide whether an organization qualifies as a church rather than simply a religious nonprofit. These include a distinct legal existence, a recognized creed and form of worship, ordained ministers, regular congregations, regular religious services, established places of worship, and a formal code of doctrine.12Internal Revenue Service. Definition of Church No single factor controls. The IRS weighs the combination together with the overall facts. A newly formed church will not satisfy every factor on day one, but your organizing documents and operational plans should show you are working toward them.
The Organizational and Operational Tests
Two tests govern 501(c)(3) qualification. The organizational test looks at your governing documents: the articles must limit the church’s purposes to exempt activities and include the dissolution clause described above.4Internal Revenue Service. Does the Organizing Document Contain the Dissolution Provision Required Under Section 501(c)(3)
The operational test looks at what the church actually does. It must primarily engage in activities that further its exempt purposes. No part of the earnings can benefit private individuals such as board members, founders, or their families. The church cannot participate in political campaigns for or against candidates. And while some advocacy is permitted, a substantial portion of activities cannot be devoted to lobbying. The IRS can revoke exempt status if a church drifts from these requirements, and revocation can bring back taxes for the period out of compliance.
Georgia Property Tax Exemption
Georgia exempts all places of religious worship from property tax. The exemption also covers property owned by a church and used in a way consistent with its 501(c)(3) status, and church-owned single-family residences such as a parsonage where no rental income is collected.13Justia Law. Georgia Code 48-5-41 – Exempt Property It does not apply to property used primarily to generate income, even if a church owns it. Renting out church-owned buildings as a revenue source would typically disqualify that property.
Property tax exemptions are administered at the county level. File an application with your county tax assessor and provide documentation of exempt status. Deadlines and procedures vary, so contact the local assessor early.
Sales Tax: No General Exemption for Georgia Churches
This catches many new churches off guard. Georgia does not grant a general sales or use tax exemption to churches, religious organizations, or other nonprofits. Your church pays sales tax on purchases of goods and supplies like any other buyer.14Georgia Department of Revenue. Tax Exempt Nonprofit Organizations There is a limited exemption for fundraising activities, capped at 30 days per fundraising event per calendar year. Outside those narrow windows, budget for sales tax on everything the church buys.
Zoning Before You Lease or Buy
Check local zoning rules before signing a lease or purchasing property. Many Georgia counties and cities require some form of use permit for a place of worship, and requirements vary significantly. Some areas allow churches in residential zones by right; others require a special use permit or a variance.
If you run into a denial or a burdensome condition, federal law offers meaningful protection. The Religious Land Use and Institutionalized Persons Act prohibits local governments from imposing land use regulations that place a substantial burden on religious exercise unless the government can show the regulation serves a compelling interest through the least restrictive means available.15Office of the Law Revision Counsel. 42 U.S. Code 2000cc – Protection of Land Use as Religious Exercise The statute also bars rules that treat religious assemblies worse than nonreligious ones, discriminate among denominations, or exclude religious assemblies from a jurisdiction entirely.16Department of Justice. Religious Land Use and Institutionalized Persons Act Both the Department of Justice and private parties can enforce it.
Paying Ministers and Staff
Churches that employ ministers face an unusual tax arrangement that is easy to get wrong. For federal income tax purposes, a minister who works under the church’s direction is a common-law employee. For Social Security and Medicare purposes, the same minister is treated as self-employed.17Internal Revenue Service. Publication 517 – Social Security and Other Information for Members of the Clergy and Religious Workers The church should not withhold Social Security or Medicare taxes from a minister’s pay. Instead, the minister pays self-employment tax covering both halves and reports it quarterly on Form 1040-ES.
The Housing Allowance
A minister can exclude from gross income either the rental value of a home provided by the church or a housing allowance paid as part of compensation.18Office of the Law Revision Counsel. 26 USC 107 – Rental Value of Parsonages The excludable amount is the lowest of three figures: the amount officially designated as a housing allowance in advance of payment, the amount actually spent on housing, or the fair market rental value of the home including furnishings and utilities.19Internal Revenue Service. Ministers’ Compensation and Housing Allowance
The “in advance” requirement is strict. The board must formally designate the housing allowance before payments are made, usually by resolution at the start of each year. A retroactive designation does not count. And while the allowance is excluded from income tax, it remains subject to self-employment tax.19Internal Revenue Service. Ministers’ Compensation and Housing Allowance
Annual Registration and Donation Receipts
Every Georgia nonprofit corporation must file an annual registration. The first filing is due within 90 days after the articles of incorporation are delivered to the Secretary of State, with one exception: if you incorporate after October 1, your first registration is due between January 1 and April 1 of the following year.20Justia Law. Georgia Code 14-3-1622 – Annual Registration of Corporation After that, the window is January 1 through April 1 each year. The fee is $40 online or by mail.21Georgia Secretary of State. How to Guide: File Annual Registration Missing the filing can result in administrative dissolution, meaning you lose legal status until you reinstate.
For any contribution of $250 or more, donors need a written acknowledgment from the church to claim a deduction. The church is not technically required to provide one, but donors cannot deduct the gift without it.22Internal Revenue Service. Charitable Organizations: Substantiation and Disclosure Requirements For cash contributions of any amount, donors must keep a written record such as a bank statement or receipt. Many churches issue year-end giving statements covering all contributions, which satisfies both requirements. Keep thorough financial records from day one; accurate books support your exempt status, simplify annual filings, and protect leadership if questions arise about how funds were used.