Get GA DoR ST-5M 2012

To apply for a number, submit your State Tax Registration Application (Form CRF-002) online at the Georgia Tax Center. Call the Taxpayer Services Division at 877-423-6711 for more information.

All tax-exempt organizations must file a return (IRS Form 990) each year with the IRS. Georgia does not require a state-level annual return, but does require that Georgia nonprofits file the form 990 with the state. Nonprofits with less income and assets can file simpler forms.

All tax-exempt organizations must file a return (IRS Form 990) each year with the IRS. Georgia does not require a state-level annual return, but does require that Georgia nonprofits file the form 990 with the state. Nonprofits with less income and assets can file simpler forms.

Name Your Organization. ... Recruit Incorporators and Initial Directors. ... Appoint a Registered Agent. ... Prepare and File Articles of Incorporation. ... Publish Incorporation. ... Obtain an Employer Identification Number (EIN) ... Store Nonprofit Records. ... Establish Initial Governing Documents and Policies.

It costs $100 to file Articles of Incorporation as a non-profit in the Peach State. A $40 fee applies for publication of your Notice of Intent to Incorporate. The IRS charges a filing fee of $850, unless your nonprofit's annual revenues are below $10,000. In this case, the filing fee is only $400.

The machines used in manufacturing, the materials used for packaging, and the energy costs that go to manufacturing, among other items, are exempt from GA sales tax. Sales to tax-exempt organizations, such as nonprofits and churches, are always tax-exempt in Georgia.

Usually there is no GA sales tax exemption to churches, religious, charitable, civic, and other nonprofit organizations. Your nonprofit in Georgia will have to pay taxes on all tangible personal property purchased.

The machines used in manufacturing, the materials used for packaging, and the energy costs that go to manufacturing, among other items, are exempt from GA sales tax. Sales to tax-exempt organizations, such as nonprofits and churches, are always tax-exempt in Georgia.

Nonprofits are also exempt from paying sales tax and property tax. While the income of a nonprofit organization may not be subject to federal taxes, nonprofit organizations do pay employee taxes (Social Security and Medicare) just like any for-profit company.

In most states, 501(c)(3) entities have to pay sales tax on their purchases and charge sales tax on the items they sell. However, some states allow certain types of nonprofit organizations a special exemption from sales tax. The exemption is generally limited to the purchase of items used in their exempt purpose.

A resale certificate or license enables you to purchase goods wholesale without paying sales tax. It also allows you to collect sales tax from your customers, the end consumer. Without a resale certificate, you will have to pay sales tax on the goods you buy wholesale and then also charge sales tax.

Georgia law requires virtually every type of business to obtain a Georgia Sales Tax Certificate Number. If you sell goods on eBay or the internet and ship them to someone in the state you reside, then you must collect sales tax from the buyer and pay the collected tax to your state on a monthly or quarterly basis.

If you are Presented with a Georgia Resale Certificate If you're a retailer with nexus in Georgia and your buyer gives you a Sales Tax Certificate of Exemption for the purposes of buying items to resale, you'll need to make sure that the form has been completed and the form signed to count as a valid exemption form.

Before you apply, collect your Social Security number, Federal Employer Identification Number, and contact information for all business officers. ... To apply for a number, submit your State Tax Registration Application (Form CRF-002) online at the Georgia Tax Center.

What is a resale certificate and who can use one? A resale certificate is a signed document that indicates that the purchaser intends to resell the goods. It is usually provided by a retailer to a wholesale dealer.