Out of 51 U.S. jurisdictions, Georgia ranks #10 overall for its friendliness towards faith-based nonprofit organizations, making it one of the best states in which to operate a faith-based nonprofit. Georgia has several policies that facilitate the contributions of faith-based nonprofits, including strong protections for directors to rely on guidance from religious figures. Georgia, however, has some policies that are burdensome to faith-based nonprofits operating in the state, such as the presence of a broad Blaine Amendment and the lack of a state RFRA.
Religious Freedom:
State Constitutional Protection of Free Exercise:
0
/5
The Georgia Constitution follows in lockstep with the federal constitution’s protections, meeting but not exceeding the required minimum protections of the First Amendment.
State Religious Freedom Restoration Act:
-3
/5
Georgia has not enacted a RFRA.
Religious Freedom for Nonprofits with Public Programming:
5
/5
Georgia has no nondiscrimination laws related to public programming and facilities.
Religious Freedom for Faith-Based Employers:
5
/5
Georgia has no nondiscrimination laws related to private employers.
Protections for Religious Exercise in State of Emergency:
-3
/5
Georgia law has no explicit constitutional or statutory protections for religious exercise during a time of emergency.
Blaine Amendment:
-5
/5
The Georgia Constitution contains a Blaine Amendment that broadly restricts faith-based organizations’ freedom to participate in public benefit programs on the same terms as similarly situated secular institutions. Current U.S. Supreme Court precedent has rendered this language ineffective, but it could become effective in the future if Court precedent changes.
Regulatory Freedom:
Nonprofit Religious Corporation Act:
3
/5
Georgia’s nonprofit corporation law expressly: (a) acknowledges an option for nonprofit corporations to incorporate for religious purposes and (b) includes specific provisions to protect the right of nonprofits incorporated for religious purposes to self-government in internal affairs. The law does not include an option to incorporate expressly as a nonprofit religious corporation.
Standards of Conduct for Directors of Religious Organizations:
5
/5
Georgia law permits a director to rely on guidance from religious figures within his or her faith tradition in the fulfillment of the director’s fiduciary duties, provided the directors reasonably believe the religious figures to be reliable.
Charitable Registration Law:
3
/5
Georgia generally requires charitable solicitation registration but offers a narrow automatic exemption for certain religious organizations, such as churches.
Audit Requirements Pursuant to Charitable Registration:
-3
/5
As a condition of maintaining authorization to fundraise in the state, Georgia generally requires the submission of reviewed or audited financials for organizations with annual contributions of more than $500,000.
Corporate Income Tax:
1
/5
Georgia imposes a corporate income tax but offers an exemption to organizations with federal 501(c)(3) exempt status upon application.
Sales and Use Tax, Sales:
-3
/5
Georgia imposes a sales and use tax on religious organizations’ sales and only provides limited exemptions for certain items.
Sales and Use Tax, Purchases:
-3
/5
Georgia imposes a sales and use tax on religious organizations’ purchases and only provides limited exemptions for certain items.
Property Tax:
1
/5
Georgia imposes property tax and provides only fragmented property tax exemptions that include only a narrow subset of religious organizations or that apply only to a narrow category of religious and/or charitable property uses.
