Funding and Resource Opportunities | GCN.
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Relevant to nonprofit professionals operating in GA.
Welcome to your daily briefing on nonprofit developments in Georgia. Today we're covering 5 key stories including updates on georgia nonprofit headlines, background & context. Let's dive in.
2 stories
Find our roundup of support opportunities here, updated monthly.
Relevant to nonprofit professionals operating in GA.
Learn how to legally start and register a nonprofit in Georgia, and follow step-by-step guidance to meet state agency requirements and annual filing obligations.
Relevant to nonprofit professionals operating in GA.
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3 stories
The streamlined Form 1023-EZ is available only to organizations meeting specific limits on projected revenue, assets, and activity types. Filing 1023-EZ when ineligible produces a determination that is technically valid but vulnerable to retroactive revocation if discovered. The full 1023 is harder to file but harder to challenge.
Loss of exemption is retroactive to the original determination, exposing the organization to back-tax liability. The eligibility checklist is the only protection.
Most states require charities soliciting donations from their residents to register before solicitation, regardless of where the charity is based. "Solicitation" includes web fundraising pages accessible to residents, not just direct mail. Compliance gaps surface during state attorney-general inquiries or unrelated litigation discovery.
Penalties range from civil fines to suspension of solicitation rights in the state. Larger consequences include negative coverage in donor research databases that fund foundation grants.
Private inurement is benefit flowing to insiders (officers, directors, key employees); it is an absolute prohibition. Private benefit is benefit to outsiders that is more than incidental to the exempt purpose; it is a question of degree. Both can revoke exemption, but the legal analysis differs.
Insider transactions trigger automatic intermediate sanctions even when the exemption survives. Outsider benefit triggers a facts-and-circumstances analysis. Distinguishing them shapes the defense.
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