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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 or 5500CR 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?
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. 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
Q. Will form 3605 get me an exemption from sales tax also?
A. Contact the Sales & Use Tax Unit
at 404-417-6601 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 return. We do not have a form
equivalent
to the IRS informational returns 990, 990EZ or 990PF.
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 or
5500CR with the IRS. What do we file with Georgia?
A. File a copy of the federal return. We do not have an equivalent to form 5500
or 5500CR.
Q. What is the mailing address for form 3605 and the Georgia copies
of forms 990 and 5500?
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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 file Georgia
form 3605. 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.
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