Georgia
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Overall Free to Give Index 5.28/10
Rank 23rd
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 5.28 23rd
Broad Policy Environment 5.08 15th
Nonprofit Freedom 4.27 39th
Donor Confidence 6.50 12th

Highlights

  • Above-average mandates and protections: Georgia ranks 12th in Donor Confidence, supported by donor privacy protections, a donor standing statute, generally deductible charitable contributions, and a DAF-friendly environment.
  • Moderately strong policy environment: The state ranks 15th in the Broad Policy Environment, reflecting broad economic freedom and lower than average occupational licensing regulation.
  • Predictable regulatory process: New regulations must pass through the legislature, giving nonprofits a more stable and transparent compliance landscape.
  • Registration and reporting burdens: Georgia ranks 39th in Nonprofit Freedom due to mandatory registration, annual renewals, paid solicitor requirements, and audit requirements.
  • Limited donor asset protections: Georgia provides only very weak UPMIFA protections, offering little legal recourse for smaller donors for gifts to charitable endowments.
  • History of donor disclosure: The state legislature has introduced donor disclosure legislation as recently as 2021.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 4.00
1B. Tax Competitiveness (rescaled 0 to 10) 3.67
1C. EFNA (0 to 10) 7.56

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? Yes
Top Registration Fee $35.00
Minimum Registration Fee $35.00
Top Incorporation Fee $110.00
Minimum Incorporation Fee $110.00

2B. Charitable Reporting Regulations

Requires Annual Report? Periodic
Top Annual Fee $17.50
Minimum Annual Fee $17.50
Requires Additional Corporate Filings Yes
Other Fees $35.00
Tiered Fee Structure No
Overlapping Regulators No

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State Yes
Paid Solicitor Registration Fee $250.00
Paid Solicitor Renewal Fee $100.00
Surety Bond for Professional Fundraisers $10,000.00
Are Paid Solicitors Required to Report to the State in Order to Start Fundraising? Yes
Fundraising Consultant Registration Required Conditionally
Annual Financial Reporting by Commercial Fundraisers Required Yes
Must File Contracts Between Charities and Commercial Fundraisers Yes
Individual Solicitors Employed by Professional Fundraisers Must Register Separately? Yes

2D. General Audit threshold (revenue)

General Audit threshold (revenue) $1,000,000.00

3. Donor Confidence

3A. State has Never Introduced Disclosure No
3B. State has Privacy Law Yes
3C. State gives Donors Standing Yes
3D. State has UPMIFA Protections Yes (very weak)
3E. Donations are Generally Deductible Yes
3F. General Sales Tax Exemption No
3G. State has Never Proposed DAF Restrictions Yes
3H. New Regulations Require Legislative Approval Yes