Exemptions

  1. Law
  2. Georgia Code
  3. Professions and Businesses
  4. Charitable Solicitations
  5. Exemptions

Checkout our iOS App for a better way to browser and research.

  1. The following persons are exempt from the provisions of Code Sections 43-17-5, 43-17-6, and 43-17-8:
    1. Educational institutions and those organizations, foundations, associations, corporations, charities, and agencies operated, supervised, or controlled by or in connection with a nonprofit educational institution, provided that any such institution or organization is qualified under Section 501(c) of the Internal Revenue Code of 1986, as amended;
    2. Business, professional, and trade associations and federations which do not solicit members or funds from the general public;
    3. Fraternal, civic, benevolent, patriotic, and social organizations, when solicitation of contributions is carried on by persons without any form of compensation and which solicitation is confined to their membership;
    4. Persons requesting any contributions for the relief of any other individual who is specified by name at the time of the solicitation if all of the contributions collected, without any deductions whatsoever, are turned over to the named beneficiary; provided, however, that any such person who collects contributions in excess of $5,000.00 in order to claim benefit of this exemption shall file with the Secretary of State a written accounting of funds so collected on forms prescribed by the Secretary of State at the end of the first 90 days of solicitation and, thereafter, at the end of every subsequent 90 day period until said solicitation is concluded;
    5. Any charitable organization which does not have any agreement with a paid solicitor and whose total revenue from contributions has been less than $25,000.00 for both the immediately preceding and current calendar years;
    6. Any local or state-wide organization of hunters, fishermen, and target shooters which has been recognized as an organization described in Section 501(c)(3) or Section 501(c)(4) of the Internal Revenue Code, as amended, or the corresponding provisions of any future federal revenue law;
    7. Any volunteer fire department or rescue service operating in conjunction with a city or county government in this state and which has received less than $25,000.00 in both the immediately preceding and current calendar years;
    8. Religious organizations; or
    9. Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state elections commissions.
  2. Local community and state-wide organizations affiliated with or acting on behalf of a registered or exempt state-wide or national parent organization by contract or agreement need not register separately with the Secretary of State; provided, however, that all records of such organizations which relate to charitable solicitations or charitable contributions shall be subject to such reasonable periodic, special, or other examinations by the Secretary of State, within or outside this state, as the Secretary of State deems necessary or appropriate for the protection of the public. The single registration of the state-wide or national parent organization shall be considered all inclusive of all of its chapters, branches, or affiliates and individuals, which will be identified by listing the communities in which they are located and their directors, as provided in Code Section 43-17-5.
  3. National charitable organizations having a Georgia affiliate registered under this chapter need not register separately with the Secretary of State; provided, however, that all records of such national organizations which relate to charitable solicitations or charitable contributions shall be subject to such reasonable periodic, special, or other examinations by the Secretary of State, within or outside this state, as the Secretary of State deems necessary or appropriate for the protection of the public. The Secretary of State shall not disclose this information except to the extent necessary for investigative or law enforcement purposes.
  4. Charitable organizations which do not solicit or receive contributions from the general public other than through affiliated organizations registered under this chapter need not register separately with the Secretary of State; provided, however, that all records of such organizations which relate to charitable solicitations or charitable contributions shall be subject to such reasonable periodic, special, or other examinations by the Secretary of State, within or outside this state, as the Secretary of State deems necessary or appropriate for the protection of the public. The Secretary of State shall not disclose this information except to the extent necessary for investigative or law enforcement purposes.
  5. The Secretary of State is authorized to exempt, by rule, regulation, or order, such entities and organizations from the registration provisions of Code Section 43-17-5 as he deems necessary and appropriate in the public interest.

(Code 1981, §43-17-9, enacted by Ga. L. 1988, p. 490, § 1; Ga. L. 1993, p. 319, § 1; Ga. L. 1996, p. 1261, § 3; Ga. L. 2000, p. 1657, § 9; Ga. L. 2008, p. 683, § 7/HB 1104.)

OPINIONS OF THE ATTORNEY GENERAL

Editor's notes.

- In light of the similarity of the statutory provisions, opinions under Ga. L. 1962, p. 496, § 3, former Code 1933, § 35-1003, and former Code Section 43-17-18 are included in the annotations for this Code section.

Church nursing homes need not register.

- Religious corporation which operates two nursing homes being managed and directed entirely by members of the Primitive Baptist Church is not required to register with the Secretary of State. 1962 Op. Att'y Gen. p. 41 (decided under Ga. L. 1962, p. 496, § 3).

Chapter does not include fund raising by politicians.

- Candidates for public office who solicit contributions in furtherance of their political campaigns are not within the purview of chapter. 1962 Op. Att'y Gen. p. 210 (decided under Ga. L. 1962, p. 496, § 3).

Legislature, in exempting educational institutions from the operation of O.C.G.A. Ch. 17, T. 43, intended to exempt "schools" in the traditional sense of the word, that is, a grammar school, high school, college, or professional or trade school, which has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled body of students. 1981 Op. Att'y Gen. No. 81-5 (decided under former Code 1933, § 35-1003).

Legislature intended that an organization, otherwise subject to O.C.G.A. Ch. 17, T. 43, would share the exempt status of an educational institution with which it is under common control if the purpose and activities of such organization relate or pertain to those of the educational institution. 1981 Op. Att'y Gen. No. 81-5 (decided under former Code 1933, § 35-1003).

Legislature did not intend to exempt an organization, otherwise subject to O.C.G.A. Ch. 17, T. 43, by virtue of the fact that the organization was connected with an educational organization in a casual, unusual, or otherwise unanticipated manner. 1981 Op. Att'y Gen. No. 81-5 (decided under former Code 1933, § 35-1003).

Phrase "operated, supervised, or controlled by or in connection with," as used in O.C.G.A. § 43-17-9, means more than under common control; the connection must be one which the legislature could reasonably foresee or contemplate. 1981 Op. Att'y Gen. No. 81-5 (decided under former Code 1933, § 35-1003).

American National Red Cross, as an instrumentality of the United States, is not subject to regulation. 1980 Op. Att'y Gen. No. 80-133 (decided under former Code 1933, § 35-1003).

Southern Christian Leadership Conference, Inc. is not exempt from provisions of O.C.G.A. Ch. 17, T. 43. 1982 Op. Att'y Gen. No. 82-39 (decided under former § 43-17-18).

Southern Christian Leadership Conference, Inc., while conducting activities pursuant to religious principles, is not organized for the purpose of worship and thus does not meet the common and generic understanding which must be accorded the term "religious organization." 1982 Op. Att'y Gen. No. 82-39 (decided under former § 43-17-18).

Social and civic purposes of the Southern Christian Leadership Conference, Inc., even though pursuant to Christian principles, appear to be distinct from the purpose which must have been intended by the legislature in the legislature's "religious organization" exemption. 1982 Op. Att'y Gen. No. 82-39 (decided under former § 43-17-18).

RESEARCH REFERENCES

ALR.

- Rights and remedies in respect of membership in, or establishment and maintenance of local post of, American Legion or other veterans' organization, 147 A.L.R. 590.


Download our app to see the most-to-date content.