Legal Question in Business Law in Georgia

Assuming you are looking to form a non-profit, you will need to incorporate with the Georgia Secretary of State and then apply for tax exempt status with the IRS. I do not recommend that you try and do it yourself in that it is a rather complicated process, and failing to perform it properly may important tax ramifications.

If you would like to discuss any issues further, please feel free to contact my office. My contact information is below. Thank you.

The foregoing is general information only, not specific legal advice. No attorney/client relation has been created or should be implied.

You will need to register as a nonprofit with the Corporations Division of the Georgia Secretary of State's office first. Note that the articles of organization filed along with your Georgia registration must meet very specific requirements set forth by the IRS. If they do not, then they will have to be properly amended before they are filed as part of the church's application with the IRS for tax-exempt status.

In addition, you will need to know what business relationships the church may have with members of its board and its officers. These relationships will have to be disclosed to the IRS and will have to pass an IRS test to show that the purpose of the church's tax-exempt status is not to benefit any of its board members or officers.

Although registering with the Georgia Secretary of State is relatively easy, receiving tax-exempt status from the IRS is not, so I urge you to contact an attorney to help you through the process. If you have any questions or concerns, please feel free to contact me.