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:
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:
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 |