Filing Procedures For Forming Georgia Profit And Nonprofit Corporations (Page 4 of 5) in pdf

Publication of Notice of Intent to Incorporate

All corporations must publish a notice of intent to incorporate in the newspaper which is the official legal

organ of the county where the initial registered office of the corporation is to be located, or in a

newspaper of general circulation in such county and for which at least 60 percent of its subscriptions are

paid. A list of legal organs is published at

or the clerk of superior court can

advise you as to the legal organ in your county. The notice of intent to incorporate and a $40.00

publication fee should be forwarded directly to the newspaper no later than the next business day after

filing articles of incorporation with the Secretary of State.

The notice should be in the following format:

NOTICE OF INCORPORATION

Dear Publisher:

Please publish once a week for two consecutive weeks a notice in the following form:

Notice is given that articles of incorporation that will incorporate (Name of Corporation) have

been delivered to the Secretary of State for filing in accordance with the Georgia Business

Corporation Code (or Georgia Nonprofit Corporation Code). The initial registered office of the

corporation is located at (Address of Registered Office) and its initial registered agent at such

address is (Name of Registered Agent).

Enclosed is (check, draft or money order) in the amount of $40.00 in payment of the cost of publishing

this notice.

Sincerely,

(Authorized signature)

Note to nonprofit corporations that will pursue “tax exempt” status:

Nonprofit corporations are not automatically tax exempt under 501(c)(3) or other sections of the Internal

Revenue Code by filing articles of incorporation with the Secretary of State. Nonprofit corporations must

make an Application for Recognition of Exemption to the IRS for exempt status. Additional information

to that required by the Georgia Nonprofit Corporation Code will be required in the articles of

incorporation. Examples of such information are provided in IRS Publication 557. Said Publication,

necessary applications, and other exemption information can be accessed at , or

by calling the IRS. The IRS information should be included in the articles of incorporation if tax exempt

status will be sought by the nonprofit corporation. Otherwise, an amendment to articles, and a $20 filing

fee, will be required to add the material. IRS Publication 557 should be reviewed before incorporation if a

nonprofit corporation wishes to be “tax exempt.”

Professional legal and/or tax advice should be obtained regarding what material may or should be

included in the articles of a nonprofit corporation that wishes to be tax exempt. The Office of

Secretary of State cannot offer advice in this regard.

Other important information for corporations:

•

Contact the Internal Revenue Service to determine whether an Employee Identification Number is

needed. It is obtained from the Internal Revenue Service. Call 1-866-816-2065 or visit the IRS

web site,

•

The Georgia Department of Revenue should be contacted regarding compliance with state tax

laws. Income and net worth tax information may be obtained by calling (404) 656-4191. Sales

and withholding tax information may be obtained by calling (404) 651-8651 or at the DOR’s web

site,

https://etax.dor.ga.gov/.

•

Many corporations will be required to obtain workers’ compensation insurance. Workers’

Filing Procedure – Corporation

(Rev. 4-2-14)

Filing Procedures For Forming Georgia Profit And Nonprofit Corporations Page 4

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