Form 3605 - Application For Recognition Of Exemption From Georgia Income Tax


This form should be filed by an organization requesting recognition of exemption from Georgia income tax under provisions
of Georgia Code Section 48-7-25, after the organization has received a determination letter from the Internal Revenue
Service. This form is not required if an organization had an exempt status in effect as of January 1, 1987. However, if said
organization desires a determination letter from the Georgia Department of Revenue, Form 3605 must be filed. (Form 3605
does not apply to Georgia sales tax or withholding tax).
Effective for tax years beginning on or after January 1, 2008, Form 3605 will no longer be required. Attach the
IRS Determination Letter and Letter of Incorporation to the tax return.
This form should be accompanied by a copy of:
1. The instrument creating the organization;
2. The organization’s by-laws or operating rules;
3. The determination letter received from the Internal Revenue Service recognizing tax exempt status;
4. A complete narrative statement reflecting activities in Georgia;
5. Copy of Certificate of Registration, Certificate of Incorporation, or Certificate of Authority issued by the Georgia Secretary
of State’s Office (if the organization is a corporation).
Georgia law requires an exempt organization to notify the Commissioner when:
1. It receives a termination notice from the IRS.
2. It ceases to be organized or operated in the manner in which it was organized and operated at the time the exempt
status was granted.
3. There is any material change in the character or purpose of the organization.
4. The organization engages in any prohibited transaction.
An exempt organization is subject to a 6% tax on its unrelated business income from Georgia sources. This income must
be reported on Georgia Form 600-T
An exempt organization must annually file a copy of the form it files with the Internal Revenue Service, such as Forms 990,
990EZ, or 990PF.
Form 3605 and other correspondence (no tax returns) should be mailed to:
Georgia Taxpayer Services Division
Tax Exempt Organizations
1800 Century Blvd NE, Suite 15311
Atlanta, GA 30345
For additional information or assistance, contact the Tax Law & Policy Division at 404-417-6649.


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