Tax Exempt Organizations Frequently Asked Questions


I want to start a non-profit organization. What do I do?

I have received a determination letter from the IRS. What do I do for Georgia?

Will form 3605 get me an exemption from sales tax also?

We are a tax exempt organization. What do we file with the Georgia Department of Revenue?

We are filing form 990, 990EZ or 990PF with the IRS. What do we file with Georgia?

We are filing form 990-T with the IRS (unrelated business income tax return). What do we file with Georgia?

Our pension plan/employee benefit plan is filing form 5500 with the IRS. What do we file with Georgia?

What is the mailing address for forms 3605 and 600-T, and the Georgia copies of forms 990 and 5500?

We are a Homeowners Association. What do we file with Georgia?

I am trying to get a raffle license, and the application says I need a letter from the Georgia
Department of Revenue saying we are tax exempt. Can you send me/fax me a letter?

The Internal Revenue Service may require small tax-exempt organizations, whose annual gross receipts are normally $25,000 or less, to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ. The Form 990-N must be completed and filed electronically with the IRS as there is no paper form. The e-Postcard is due every year by the 15th day of the fifth month after the close of your tax year. The e-Postcard cannot be filed until after your tax year ends. However, the Georgia Department of Revenue (DOR) currently does not accept electronic filing of exempt organization returns. What or how do I file with the DOR?  

We file a federal Form 1120-POL, the federal return for a political organization that can be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. However, in certain instances the political organization may have taxable income. Georgia does not have a comparable form. What form(s) do I file with the Georgia Department of Revenue?  

Q. I want to start a non-profit organization. What do I do?

A. 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 (404-656-2817) and the Charitable Solicitations Act (404-656-4910), or go to their website at www.sos.georgia.gov. For tax years beginning before 1/1/08; after you have received your determination letter from the IRS, and your certificate of incorporation from the Secretary of State's Office, you must file form 3605 with the Georgia Department of Revenue, to apply for a state income tax determination letter. For tax years beginning on or after 1/1/2008, Form 3605 will no longer be required. The IRS determination letter allowing exempt status for the corporation along with the letter of incorporation will suffice. Attach these forms to the relevant exempt organization federal return that is filed with Georgia

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.

Q. I have received a determination letter from the IRS. What do I do for Georgia?

A. For tax years beginning before 1/1/2008, file 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, this form is no longer required. Instead, a copy of the Internal Revenue Service determination letter, along with a copy of all formation documents must be attached to the applicable, initial exempt organization tax return filed with the State of Georgia. Additionally, copies of the determination letter and all formation documents must also be retained by the organization and be available upon request. For returns filed subsequent to the initial return, attach the IRS determination letter and any other relevant forms.

Q. Will form 3605 get me an exemption from sales tax also?

A. 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. 

Q. We are a tax exempt organization. What do we file with the Georgia Department of Revenue?

A. It depends on what you are filing with the IRS.

Q. We are filing form 990, 990EZ or 990PF with the IRS. What do we file with Georgia?

A. 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.

Q. We are filing form 990-T with the IRS (unrelated business income tax return). What do we file with Georgia?

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

Q. Our pension plan/employee benefit plan is filing form 5500 with the IRS. What do we file with Georgia?

A. 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..

Q. What is the mailing address for form 3605 and the Georgia copies of forms 990 and 5500?

A. Form 600-T should be mailed to the address on the form.
The mailing address for Form 3605 is Georgia Taxpayer Services Division, 1800 Century Center Blvd. N.E., Suite 15311, Atlanta, GA 30345-3205.  (No longer required for tax years beginning on or after 1/1/2008.)
Forms 990 and 5500 should be mailed to Georgia Department of Revenue, P.O. Box 740395, Atlanta GA 30374-0395.

Q. We are a Homeowners Association. What do we file with Georgia?

A. 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 - homeowners association."

Q. I am trying to get a raffle license, and the application says I need a letter from the Georgia Dept. of Revenue saying we are tax exempt. Can you send me/fax me a letter?

A. For tax years beginning on or after 1/1/2008 you no longer have to submit Georgia form 3605 requesting such an exemption. Contact your local sheriff at your specific county to request and obtain the relevant license for conducting a raffle. Attach the IRS determination letter allowing exempt status for the corporation along with the letter of incorporation with the appropriate federal exempt return that is filed with Georgia.

Q. The Internal Revenue Service may require small tax-exempt organizations, whose annual gross receipts are normally $25,000 or less, to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ. The Form 990-N must be completed and filed electronically with the IRS as there is no paper form. The e-Postcard is due every year by the 15th day of the fifth month after the close of your tax year. The e-Postcard cannot be filed until after your tax year ends. However, the Georgia Department of Revenue (DOR) currently does not accept electronic filing of exempt organization returns. What or how do I file with the DOR?

A. 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.

Q. We file a federal Form 1120-POL, the federal return for a political organization that can be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. However, in certain instances the political organization may have taxable income. Georgia does not have a comparable form. What form(s) do I file with the Georgia Department of Revenue?

A. 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.

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