Filing Fees

1. Federal IRS Filing Fees
The federal fee depends on the size of your organization and which application form you are eligible to use: 

• ​Form 1023-EZ (Streamlined): $275. This is for smaller nonprofits (typically those expecting gross receipts of less than $50,000 annually and having assets under $250,000).
• Form 1023 (Standard): $600. This is the full application used by larger organizations or those that do not meet the EZ eligibility requirements.
• Payment Method: All federal user fees must be paid through Pay.gov at the time of submission. 

2. Georgia State Filing Costs
To be eligible for federal 501(c)(3) status, you must first form a legal entity (usually a nonprofit corporation) in Georgia: 

• Articles of Incorporation: $100 for online filing or $110 by mail.
• Publication Fee: $40. Georgia law requires you to publish a "Notice of Intent to Incorporate" in a local county newspaper (legal organ).
• Initial Annual Registration: $30. This must be filed with the Georgia Secretary of State within 90 days of incorporation.
• Charitable Solicitation Registration (Form C-100): $35. Required if your nonprofit plans to solicit donations from the public. 

Summary of Estimated Total Startup Costs

Item                                        
IRS Filing Fee 
GA Incorporation
GA Publication
GA Initial Registration
GA Charity Registration
Total 

Cost (Minimum)
$275 (1023-EZ)         
$100        
$40      
$30    
$35 (if soliciting)
$480     

Cost (Maximum/Standard)
$600 (Form 1023)
$110
$40
$30
$35
$815