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OFFICE OF SECRETARY OF STATE
CORPORATIONS DIVISION
2 Martin Luther King Jr. Dr. SE
Suite 313 West Tower
Atlanta, Georgia 30334 (404) 656-2817
sos.georgia.gov/corporations

Secretary of State
FILING PROCEDURES FOR FORMING
A GEORGIA CORPORATION

Corporations are formed by filing articles of incorporation with the Secretary of State. The minimum
requirements of Georgia law are outlined herein. Many other provisions may, and perhaps should, be
included in the articles. It is very simple to form a corporation. The question of whether or not a corporation
should be formed is complex. The Corporations Division strongly recommends that filers obtain
professional legal, tax and/or business advice to assure the filer’s goals and intentions are met, and that
requirements of the law are satisfied, both before and after formation of the entity.
Name Reservation
A name may be reserved prior to filing entity formation or registration documents. The reservation may be made
online or by submitting a Name Reservation Request form. A reservation fee of $25 must accompany the request.
There is a $10.00 service charge for filing a name reservation request by paper. Fees are non-refundable. If the
name reservation is approved, a name reservation number will be provided to the filer by return email. A name
reservation is effective for 30 days or until the filing forming or registering the entity is submitted, whichever is
sooner. Name reservation requests are generally processed within 5 to 7 business days of receipt. To redeem a
name reservation, enter the reservation number in the field provided on an online business formation application
or, if submitting a paper filing by mail or hand-delivery, place the number on the Transmittal Information Form
that is filed with the articles of incorporation. Name reservations are not available by telephone. Entity formation
and registration filings are accepted without a name reservation.
Preparation of Articles of Incorporation
Articles of incorporation must include the information described in O.C.G.A. § 14-2-202 (profit corporation),
O.C.G.A. § 14-3-202 (nonprofit corporation), or O.C.G.A. §§ 14-2-202 and 14-7-3 (professional corporation).
Articles mailed to the office must be submitted on white 8½ x 11 paper. An incorporator named in the articles
or an attorney in fact must sign articles of incorporation. The signer(s) should indicate in what capacity he or
she is signing. The signature does not need to be notarized.
Filing of Articles of Incorporation and Transmittal Information Form 227
Articles may be filed online or may be mailed or hand-delivered to the Corporations Division. The fee to file online
is $100.00; the fee to file by mail or hand-delivery is $110.00 ($100 filing fee + $10 paper filing service charge).
For filings not submitted online, the articles of incorporation, a completed Transmittal Information Form (CD
227), and a $110.00 fee payment should be mailed or delivered to the Corporations Division at the above
address. Checks or money orders should be made payable to “Secretary of State.” Articles of incorporation are
effective on the date received by the Corporations Division unless a delayed effective date is specified therein.
If the articles are approved for filing, a certificate of incorporation will be sent to the applicant, usually within
5 to 7 business days for online filings and within 15 business days for paper filings submitted by mail or hand-
delivery and paper filings submitted online. Workload issues will sometimes result in a longer turnaround time,
perhaps up to 10 business days for online filings. Filings that are not complete will be returned to the applicant
along with a notice that describes the deficiency. If corrected and returned within 30 days of the date of the
deficient document notice, the initial date of receipt will be the date of formation. Deficient filings are deemed
abandoned if still pending after 60 days from the date of the deficient document notice. After the filing is deemed
abandoned, a new filing, including new filing fees, will be required. Fees are non-refundable.
Corporate Officers and Annual Registration (“AR”)
Within 90 days of incorporation, each Georgia corporation must file an initial AR that lists three principal
officers with the Secretary of State. The fee is $50.00 for profit corporations and $30.00 for nonprofit corporations.
Corporations that form between October 2 and December 31 must file the initial AR between
January 1 and April 1 of the next calendar year. Subsequent ARs are filed between January 1 and April 1 of each
designated AR period thereafter. The AR should be filed online at http://www.sos.ga.gov/Corporations/. Changes
to the corporation’s address, officers, and/or registered agent and registered office address throughout the year
are made by filing an AR or an amended AR and paying the appropriate fee. A corporation that does not submit
its AR is subject to administrative dissolution. An administratively dissolved corporation may be reinstated within
5 years of the effective date of dissolution. There is a $250 fee to reinstate an administratively dissolved
corporation. Fees are non-refundable.

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PROFIT CORPORATIONS
Articles of incorporation for profit corporations must contain the following information:
1. The exact name of the corporation.
2. The number of shares the corporation is authorized to issue. This will be the maximum number of
shares the corporation can issue without amending its articles. The number cannot be zero (0).
3. The street address and county of the initial registered office and the legal name* of the initial
registered agent at that office in this State. The registered office address must be a street address
in Georgia; a post office box is not sufficient. The registered agent may be an individual, another
corporation, a limited liability company. The registered agent is the party designated by the
corporation to accept notices on its behalf, and to alert the appropriate personnel.
4. The legal name* and address of each incorporator. The incorporator(s) is the person(s) that signs
the articles of incorporation, delivers them to the Secretary of State for filing, and then organizes
the corporation.
5. The mailing address of the corporation’s principal office, if different from the registered office.
The principal office address may be a post office box, unlike the registered office. The principal
office mailing address is the address to which any correspondence to the corporation from the
Corporations Division will be sent.

An incorporator named in the articles or an attorney in fact must sign the articles of incorporation. Beneath
the signature, the signer must state the capacity in which he or she is signing.

Thus, the articles of incorporation for a profit corporation might appear as follows:

Articles of Incorporation
of
ABC and Associates, Inc.

Article 1
The name of the corporation is ABC and Associates, Inc.

Article 2
The corporation is authorized to issue (fill in the number) shares. (Number may not be “0”.)

Article 3

The street address of the registered office is 123 Magnolia Lane, Atlanta, Georgia 12345. The
registered agent at such address is John Doe. (The registered office address must be a street address
at which the agent may be personally located.) The county of the registered office is ___________.

Article 4
The name and address of each incorporator is:
John Doe Jane Doe Jack Doe
123 Magnolia Lane 123 Magnolia Lane 123 Magnolia Lane
Atlanta, GA 12345 Atlanta, GA 12345 Atlanta, GA 12345

Article 5
The mailing address of the corporation’s principal office is 2 Magnolia Lane, Atlanta, GA 12345.

IN WITNESS WHEREOF, the undersigned has executed these Articles of Incorporation on the
_____day of ______________, 2019.

(signature)
John Doe
(Capacity of signer (i.e. incorporator or attorney in fact))

* Legal name is an individual’s first and last name without use of initials or nicknames. Middle names or initials may be included.
Page 2 Filing Procedure – Corporation
(Rev. 11/2019)

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NONPROFIT CORPORATIONS 
Articles of incorporation for nonprofit corporations include the same information required of profit 
corporations, except: 
  1. Articles of incorporation for nonprofit corporations do not include a statement regarding the 
       number of shares the corporation is authorized to issue.  
  2. The following statement must be included in the articles: “The corporation is organized pursuant 
       to the Georgia Nonprofit Corporation Code.” 
  3. Articles of incorporation for a nonprofit corporation must include a statement indicating whether 
       or not the corporation will have members. For example: “The corporation will have members.” or 
       “The corporation will not have members.” 
An incorporator named in the articles, or an attorney in fact, must sign nonprofit articles of incorporation. 
Beneath the signature, the signer must state the capacity in which he or she is signing. 
Note: See additional information below if the nonprofit corporation intends to pursue “tax-exempt” status 
under 501(c)(3) or some other provision of the Internal Revenue Code. 
Thus, articles of incorporation for a nonprofit corporation might appear as follows: 
 
                                             Articles of Incorporation  
 
                                                        of 
                                             ABC and Associates, Inc. 
                                                              
                                                 Article 1 
          The name of the corporation is ABC and Associates, Inc. 
           
                                                 Article 2 
          The corporation is organized pursuant to the Georgia Nonprofit Corporation Code. 
                                                              
                                                 Article 3 
 
          The street address of the registered office is 123 Magnolia Lane, Atlanta, Georgia 12345. The 
          registered agent at such address is John/Jane Doe. (The registered office address must be a street 
          address at which the agent may be personally located.)  The county of the registered office is 
          ___________. 
           
                                                 Article 4 
          The name and address of each incorporator is: 
          John Doe                   Jane Doe                     Jack Doe 
          123 Magnolia Lane          123 Magnolia Lane            123 Magnolia Lane 
          Atlanta, GA  12345         Atlanta, GA  12345           Atlanta, GA  12345 
 
                                                 Article 5 
          The corporation (will/will not) have members. 
 
                                                 Article 6 
          The mailing address of the corporation’s principal office is 2 Magnolia Lane, Atlanta, GA 12345. 
                                                              
          IN WITNESS WHEREOF, the undersigned has executed these Articles of Incorporation on the 
          _____day of ______________, 2019.  
                        
                                                                  (signature) 
                                                        John Doe 
                                                        (Capacity of signer (i.e. incorporator or attorney in fact)) 
  
Note to nonprofit corporations that will pursue “tax exempt” status:  
If you intend to apply to the Internal Revenue Service (IRS) for recognition of federal tax-exempt status as a 
charitable organization under section 501(c)(3) of the Internal Revenue Code, your articles of incorporation 
must contain certain provisions. For more information, visit www.irs.gov/Charities-&-Non-Profits/Charitable-
Page 3                                                                                           Filing Procedure – Corporation  
                                                                                                                     (Rev. 11/2019)

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Organizations/Charity-Required-Provisions-for-Organizing-Documents on the IRS website. To learn about the
general requirements for federal tax-exempt status, visit www.irs.gov/charities, or download IRS Publication
557, Tax-Exempt Status for Your Organization. Additional information and resources can be found at
www.stayexempt.irs.gov/Resource-Library.Secretary of State staff cannot provide advice in this matter.

PROFESSIONAL CORPORATIONS
A Georgia professional corporation is a profit corporation organized under the Georgia Business Corporation Code
(O.C.G.A. Title 14, Chapter 2) that elects to be governed by the Georgia Professional Corporation Act ("(O.C.G.A.
Title 14, Chapter 7). A person or group of persons making such an election must be licensed by an appropriate
regulating board to practice one of the professions listed in the Georgia Professional Corporation Act in Georgia.
Pursuant to the Georgia Professional Corporation Act, “profession” is defined as one of the following professions:
certified public accountancy, architecture, chiropractic, dentistry, professional engineering, land surveying, law,
pharmacy, psychology, medicine and surgery, optometry, osteopathy, podiatry, veterinary medicine, registered
professional nursing, or harbor piloting. Please see O.C.G.A. Title 14, Chapter 7 for additional information.

Articles of incorporation for professional corporations include the same information required of
profit corporations, and must also include the following information:
1. State the purpose of the corporation is to practice one of the professions listed in the Georgia
Professional Corporation Act; and
2. State that the corporation elects to be governed by the Georgia Professional Corporation Act.
An incorporator named in the articles, or an attorney in fact, must sign articles of incorporation. Beneath
the signature, the signer must state the capacity in which he or she is signing.
Thus, articles of incorporation for a professional corporation might appear as follows:

Articles of Incorporation
of
Doe Family Medicine, P.C.

Article 1
The name of the corporation is Doe Family Medicine, P.C.
Article 2
The corporation is organized pursuant to the provisions of the Georgia Business Corporation Code, and
the corporation elects to be governed by the provisions of the Georgia Professional Corporation Act.
Article 3
The corporation is organized for the purpose of practicing the profession of medicine and surgery.

Article 4
The corporation is authorized to issue (fill in the number) shares. (Number may not be “0”.)
Article 5
The street address of the registered office is 123 Magnolia Lane, Atlanta, Georgia 12345. The
registered agent at such address is John Doe. The county of the registered office is ___________.

Article 6
The name and address of each incorporator is:
John Doe, M.D.
123 Magnolia Lane
Atlanta, GA 12345
Article 7
The mailing address of the corporation’s principal office is 2 Magnolia Lane, Atlanta, GA 12345.

IN WITNESS WHEREOF, the undersigned has executed these Articles of Incorporation on the
_____day of ______________, 2019.
(signature)
John Doe, M.D.
(Capacity of signer (i.e. incorporator or attorney in fact))
Page 4 Filing Procedure – Corporation
(Rev. 11/2019)

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PUBLICATION OF NOTICE OF INTENT TO INCORPORATE
All corporations must publish a notice of intent to incorporate in the newspaper which is the official legal
organ of the county where the initial registered office of the corporation is to be located, or in a newspaper
of general circulation in such county and for which at least 60 percent of its subscriptions are paid. A list
of legal organs is published at http://www.gsccca.org/clerks, or the clerk of superior court can advise you
as to the legal organ in your county. The notice of intent to incorporate and a $40.00 publication fee
should be forwarded directly to the newspaper no later than the next business day after filing articles of
incorporation with the Secretary of State.

The notice should be in the following format:

NOTICE OF INCORPORATION

Dear Publisher:

Please publish once a week for two consecutive weeks a notice in the following form:

Notice is given that articles of incorporation that will incorporate (Name of Corporation) have
been delivered to the Secretary of State for filing in accordance with the Georgia Business
Corporation Code (or Georgia Nonprofit Corporation Code). The initial registered office of the
corporation is located at (Address of Registered Office) and its initial registered agent at such
address is (Name of Registered Agent).

Enclosed is (check, draft or money order) in the amount of $40.00 in payment of the cost of publishing

this notice.
Sincerely,

(Authorized signature)

OTHER IMPORTANT INFORMATION FOR CORPORATIONS:
 Contact the IRS to determine whether an Employee Identification Number is needed. It is
obtained from the IRS. Call 1-866-816-2065 or visit the IRS web site, http://www.irs.ustreas.gov.
 The Georgia Department of Revenue should be contacted regarding compliance with state tax
laws. Income and net worth tax information may be obtained by calling (404) 656-4191. Sales
and withholding tax information may be obtained by calling (404) 651-8651 or at the DOR’s web
site, https://etax.dor.ga.gov/.
 Many corporations will be required to obtain workers’ compensation insurance. Workers’
compensation information may be obtained by calling 1-800-533-0682 or (404) 656-3818.
 Many corporations will be subject to unemployment tax requirements of the “Georgia
Employment Security Law.” Information may be obtained from the Georgia Department of
Labor at (404) 656 -5590 or http://www.dol.state.ga.us.
 Nonprofit corporations that will be soliciting or accepting contributions in Georgia should
contact the Securities Division of the Office of Secretary of State at (844) 753-7825 or 2
MLK Jr. Dr. SE, 313 West Tower, Atlanta, GA 30334 to determine if additional registration
is required by law.

Page 5 Filing Procedure – Corporation
(Rev. 11/2019)

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