Best Nonprofit & Charitable Organizations Lawyers in Marietta

About Nonprofit & Charitable Organizations Law in Marietta, United States

Nonprofit and charitable organizations play an essential role in Marietta, Georgia, serving the community through a wide range of missions from education to social services. Nonprofit law broadly refers to the legal framework that governs the creation, management, and regulation of these organizations at federal, state, and local levels. In Marietta, nonprofits must comply with both Georgia state laws and specific county or city ordinances. The process typically involves incorporation, obtaining tax-exempt status, and adhering to ongoing compliance obligations in order to operate legally and maintain the public trust.

Why You May Need a Lawyer

Whether you are starting a nonprofit, serving on a board, or working as an executive, legal guidance is important to avoid common pitfalls and ensure compliance. Here are some common situations where a legal professional can be invaluable:

• Incorporating a new nonprofit and drafting bylaws that comply with Georgia and federal laws.
• Filing for federal tax-exempt status with the IRS and handling related state tax registrations.
• Navigating local registration requirements, such as charitable solicitation permits within Marietta and Cobb County.
• Updating governance documents in response to changes in leadership or law.
• Responding to IRS or Georgia Secretary of State audits and investigations.
• Addressing conflicts of interest and ensuring proper fiduciary oversight by boards of directors.
• Managing mergers, dissolutions, or restructuring of organizations.
• Understanding fundraising law and restrictions on political activities.

Legal assistance can help avoid costly mistakes, protect your organization's reputation, and ensure you are serving your mission lawfully.

Local Laws Overview

Nonprofit organizations in Marietta must navigate multiple layers of regulation. Key points include:

• Incorporation: Nonprofits are typically formed by filing Articles of Incorporation with the Georgia Secretary of State, designating a registered agent with an address in Georgia.
• Charitable Registration: Most organizations soliciting contributions in Georgia must register each year with the Georgia Secretary of State’s Charities Division.
• Tax Exemption: Federal tax exemption is sought by filing IRS Form 1023 or 1023-EZ for 501(c)(3) status, while state and possibly local tax exemptions must be applied for separately.
• Local Licenses: The City of Marietta, and sometimes Cobb County, may require business or charitable solicitation permits depending on the organization's activities.
• Annual Reporting: Georgia nonprofits must file an annual registration with the Secretary of State and, if they are 501(c)(3)s, file Form 990 with the IRS.
• Governance: State law prescribes certain duties for nonprofit directors and officers, including fiduciary responsibility and conflict of interest standards.
• Fundraising Regulations: There are specific rules about raffles, bingo, and other fundraising activities, which may require additional permits from local authorities.

Being aware of and compliant with these laws is crucial to maintaining good standing and continuing operations.

Frequently Asked Questions

What is the process for forming a nonprofit in Marietta?

Forming a nonprofit generally starts with drafting and filing Articles of Incorporation with the Georgia Secretary of State, crafting bylaws, appointing a board of directors, applying for a federal EIN, and preparing to seek IRS tax-exempt status.

Do I need to register my nonprofit with the city of Marietta?

Depending on your activities, you may need to apply for a business license, charitable solicitation permit, or other local authorizations from the city or Cobb County.

How do I get 501(c)(3) tax-exempt status?

You must apply to the IRS using Form 1023 or 1023-EZ. Approval grants federal tax exemption and may allow donors to claim deductions for their gifts.

Are there annual reporting requirements for nonprofits in Marietta?

Yes, you must file an annual report with the Georgia Secretary of State and, if you are tax-exempt, the appropriate Form 990 series with the IRS. State charitable solicitation renewals may also be required.

Can our nonprofit earn a profit?

Nonprofits can generate surplus revenue, but profits must be reinvested in the organization’s mission and cannot be distributed to private individuals or board members.

What restrictions apply to nonprofit political activity?

501(c)(3)s are prohibited from participating in partisan political activities but may engage in limited lobbying or advocacy consistent with IRS rules.

What are the duties of Nonprofit Board Members in Georgia?

Board members must act in good faith, with reasonable care, and in the best interests of the organization, avoiding self-dealing or conflicts of interest.

How do charitable fundraising laws affect my organization?

Georgia law regulates fundraising, including registration requirements and specific rules for raffles, bingo, and similar events. Some activities require local permits in Marietta or Cobb County.

How are nonprofit employees taxed?

Nonprofit employees are subject to standard federal and state payroll taxes. Only certain organizations can participate in the Georgia unemployment insurance exemption program.

What happens if we do not comply with nonprofit laws?

Noncompliance can result in fines, revocation of tax-exempt status, or dissolution of your nonprofit. Regular legal review and compliance help avoid these risks.

Additional Resources

• Georgia Secretary of State - Charities Division: Oversees nonprofit registration and compliance in Georgia.
• City of Marietta Business License Office: Provides information about local permits and licenses.
• IRS Exempt Organizations Division: Authoritative source for federal tax-exemption and compliance matters.
• Cobb Community Foundation: Offers guidance and support for local nonprofits.
• Georgia Center for Nonprofits: Educational and training resources for nonprofit management and compliance.
• Pro Bono Partnership of Atlanta: Legal support for qualifying nonprofits in the metro Atlanta area.

Next Steps

If you need legal help for your nonprofit or charitable organization in Marietta, start by assembling any foundational documents such as your Articles of Incorporation, bylaws, and tax filings. Outline the specific issues or questions you face. Then, consider contacting a local attorney with nonprofit law experience, reaching out to a nonprofit support organization for a referral, or exploring pro bono legal services. Keep detailed records and stay proactive to ensure your nonprofit serves the community effectively and within the law.

Regular legal review, compliance with filing deadlines, and understanding your ongoing obligations are the best practices for protecting your organization’s mission and stakeholders. Do not hesitate to seek professional assistance when in doubt, as nonprofit law can be complex and change frequently.