# Georgia Booster Club Filing Requirements

> Georgia booster club filing requirements: incorporation, $30 annual registration, parent-teacher sales tax exemption, charity registration, raffle licenses.

- URL: https://boosterclub.org/states/georgia/
- Section: States
- Updated: 2026-10-08

Georgia writes parent-teacher groups directly into its sales tax law: a booster club that qualifies as a 501(c)(3) parent-teacher organization does not collect sales tax on fundraiser sales. In exchange, Georgia gives no exemption on the club's own purchases, requires a newspaper notice at incorporation, and licenses raffles through the county sheriff only after the club has existed for 24 months. (A 501(c)(3) is a nonprofit recognized by the Internal Revenue Service (IRS) as exempt from federal income tax.) The president and treasurer share these filings.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State, Corporations Division | Articles of Incorporation, plus newspaper notice | $100 online, $110 by mail; $40 to the newspaper | once |
| Annual registration | Secretary of State, Corporations Division | Annual Registration | $30 | yearly, January 1 to April 1 (initial filing within 90 days of incorporating) |
| State income tax exemption | Georgia Department of Revenue (DOR) | None; attach IRS letter, articles, and bylaws to the first return filed with Georgia | $0 | automatic |
| Sales tax exemption on purchases | DOR | None for the club's own use | n/a | n/a |
| Sales tax on fundraiser sales | DOR | Exempt for 501(c)(3) parent-teacher organizations, O.C.G.A. 48-8-3(56) | n/a | ongoing |
| Charitable solicitation registration | Secretary of State, Charities Division | Charitable Organization Registration (Form C-100) or exemption claim | $35 to register; $20 to renew | every 24 months, if registered |
| Raffle license | County sheriff | Sheriff's raffle application | up to $100 per year; fee waived for a special limited license | yearly, renew before January 1 |

## Forming a Nonprofit Corporation in Georgia

A booster club files Articles of Incorporation with the Secretary of State, Corporations Division: $100 online or $110 by mail. The articles name a registered agent with a Georgia street address and include the IRS-required purpose and dissolution language.

Georgia adds a newspaper step. No later than the next business day after filing, the club sends a notice of intent to incorporate and a $40 publication fee to the legal organ newspaper for the county of its registered office, which runs it once a week for two weeks.

Every Georgia nonprofit corporation files an initial annual registration within 90 days of incorporating, then an annual registration between January 1 and April 1 every year. The nonprofit fee is $30. A corporation that stops filing can be administratively dissolved and must reinstate before it can act in its own name.

## State Tax Exemption

Georgia income tax exemption is automatic for a 501(c)(3). The Department of Revenue stopped accepting Form 3605, the old state application, on January 1, 2008. The DOR asks the organization to attach its IRS determination letter, articles, and bylaws to the first copy of its federal exempt organization return filed with Georgia.

The DOR's FAQ also says exempt organizations file a copy of federal Form 990, 990-EZ, or 990-PF with the Department. It does not address clubs that file only Form 990-N, which has no paper copy, so a 990-N club should confirm with the DOR. A club with unrelated business income files Georgia Form 600-T with its federal Form 990-T.

## Sales Tax

**Purchases.** Georgia grants no general sales tax exemption to nonprofits. Policy Bulletin SUT-2020-02 states that 501(c)(3) organizations, including parent-teacher organizations, pay tax on purchases for their own use, even band instruments they donate to a school.

**Fundraiser sales.** O.C.G.A. 48-8-3(56) exempts sales by any parent-teacher organization qualified under Section 501(c)(3). The DOR lists "Nonprofit Booster Clubs comprised of parents and teachers" as an example of a qualifying parent-teacher organization. In Letter Ruling SUT-2026-01, the DOR applied the exemption to a 501(c)(3) band booster organization selling concessions at football games and confirmed it could buy concession inventory for resale without paying tax. Purchases for resale only are covered; supplies the club uses or donates are not.

The exemption follows the club's character. In Letter Ruling SUT-2015-04, a private school with heavy parent involvement did not qualify because it was primarily a school. A parents-only club, or one whose IRS exemption has lapsed, should request its own letter ruling before relying on it. A club that does not qualify collects the 4 percent state rate plus local tax and files Form ST-3, or Form FS-32 for a one-time event if unregistered.

## Charitable Solicitation Registration

Georgia requires charities that solicit the public to register with the Secretary of State, Charities Division (O.C.G.A. 43-17). Most booster clubs qualify for the O.C.G.A. 43-17-9 exemption for an organization with no paid solicitor whose contribution revenue was under $25,000 in both the current and preceding calendar years.

The threshold counts contributions, not ticket or product sales, and is tested every year. A club that crosses $25,000 in donations, or hires a paid solicitor, registers on Form C-100 before soliciting further. Registration costs $35 and lasts 24 months; renewal costs $20 and includes financial statements for the two prior fiscal years, reviewed by a certified public accountant above $500,000 in a year and audited above $1,000,000. Georgia does not accept Form 990-N, so a club that files it submits Georgia Form C-200 instead. The educational institution exemption in the same section covers schools and organizations they operate or supervise, not an independent booster club.

## Raffles and Gaming

Raffles are legal in Georgia for nonprofit, tax-exempt schools, civic organizations, related support groups, and 501(c) organizations, but only with a license from the sheriff of the county where the club operates (O.C.G.A. 16-12-22.1).

1. **Eligibility.** The organization must have existed for 24 months immediately before licensing.
2. **Application.** The sheriff's form asks for officers, everyone operating the raffle, criminal history, and the IRS determination letter. Some packets still list a DOR exemption letter, which Georgia no longer issues; the club asks what the sheriff accepts instead.
3. **Fee and term.** The sheriff may charge up to $100 per year. The license expires December 31, and renewal applications are due before January 1.
4. **Special limited license.** A sheriff may issue a special limited license allowing up to three raffles in a calendar year, each completed within 30 days, with the fee waived. Whether it also waives the 24-month rule or the annual report is unclear; confirm with the sheriff.
5. **Annual report.** By April 15, every licensed organization files a report of all raffle receipts and expenditures for the prior year, prepared and signed by a certified public accountant (CPA).

Georgia sets no statewide raffle prize cap and does not address 50/50 drawings or online sales separately. A 50/50 is a raffle and needs the license. Online ticket sales are unclear; the club asks the sheriff first. Bingo is licensed separately by the Secretary of State's Office of Charity Bingo.

## Annual Compliance Calendar for Georgia

| Filing | Due date | Agency |
|---|---|---|
| Raffle license renewal | before January 1 | County sheriff |
| Annual registration ($30) | January 1 to April 1 | Secretary of State |
| Raffle receipts and expenditures report (CPA-signed) | April 15 | County sheriff |
| Form 990-N (federal, gross receipts normally $50,000 or less) | 15th day of the 5th month after the fiscal year (the club's 12-month accounting year) ends: May 15 for a calendar year, November 15 for a June 30 year end | IRS |
| Charitable registration renewal (if registered) | every 24 months from approval | Secretary of State |


## Common Mistakes in Georgia

- **Skipping the newspaper notice.** Clubs file online and never publish. The statute requires it, and the gap surfaces when a bank or district asks for formation records.
- **Claiming a purchase exemption.** Treasurers hand vendors an exemption form for uniforms. Georgia has none for nonprofits, and the club owes the tax plus penalties.
- **Assuming every booster club is a "parent-teacher organization."** The sales exemption follows the club's character and a valid 501(c)(3). Revocation ends it.
- **Running a raffle in year one.** An unlicensed raffle is illegal gambling, and the 24-month rule surprises new clubs.
- **Forgetting the CPA report.** Skipping the April 15 report puts next year's license at risk.

## Checklist

### Forming

- [ ] File Articles of Incorporation with the Secretary of State ($100 online)
- [ ] Send the notice of intent to incorporate and $40 to the county legal organ (next business day)
- [ ] Obtain an Employer Identification Number (EIN), the IRS tax ID number
- [ ] File the initial annual registration (within 90 days of incorporating)
- [ ] Apply for 501(c)(3) status with the IRS
- [ ] Attach the IRS letter, articles, and bylaws to the first federal return filed with Georgia (treasurer)
- [ ] Confirm the club qualifies as a parent-teacher organization for sales tax, or register to collect tax
- [ ] Email the Charities Division to claim the under-$25,000 exemption, or register if above it

### Every Year

- [ ] Renew the raffle license with the sheriff (before January 1, once eligible)
- [ ] File the annual registration ($30, January 1 to April 1)
- [ ] File the CPA-signed raffle report (April 15, if licensed)
- [ ] File Form 990-N (May 15 for a calendar-year club)
- [ ] Check contribution totals against the $25,000 charitable registration threshold (treasurer)
- [ ] Pay sales tax on purchases for the club's own use

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares Georgia with other states
- [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/) covers articles and required IRS language
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) explains fundraiser sales and purchases
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) summarizes raffle law nationwide
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) walks through the federal filing

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. State of Georgia: https://georgia.gov/register-corporation
2. State of Georgia: https://georgia.gov/document/document/filing-procedure-corporationpdf/download
3. Georgia Department of Revenue: https://dor.georgia.gov/tax-exempt-organizations-income-tax-faq
4. Georgia Department of Revenue: https://dor.georgia.gov/node/2621
5. Georgia Department of Revenue: https://dor.georgia.gov/media/35266/download
6. Georgia Department of Revenue: https://dor.georgia.gov/node/59821
7. Georgia Department of Revenue: https://dor.georgia.gov/document/sut-lr/lr-sut-2015-04/download
8. Georgia Secretary of State: https://sos.ga.gov/how-to-guide/how-guide-charities
9. Georgia Secretary of State: https://sos.ga.gov/how-to-guide/how-guide-charity-bingo
10. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard