S-Corp Information – Georgia

By | February 12, 2008

Address of state corporation department:
Georgia Secretary of State
Corporations Division
Suite 315 West Tower
2 Martin Luther King Drive
Atlanta GA 30334-1530
Telephone: 404-656-2817
State web address: http://www.legis.state.ga.us/
State law reference: Official Code of Georgia Annotated, Title 14, Chapter 2.
Title of filing: Articles of Incorporation.
Filing Fees: $100.
Other fees: None.
Name reservation: Reservable for 30 days for $25. The same or a different applicant may renew the reservation
for an additional 30 days and $25 fee if the Articles of Incorporation have not been filed. (Section 14-2-402).
Name requirements: Corporation, Incorporated, Company, Limited, or abbreviation. The corporate name must
not exceed 80 characters, including spaces and punctuation, and may not be obscene. (14-2-401).
Incorporator requirements: One or more persons or entities. (Sections 14-2-201, 14-2-140).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 14-2-301).
Director requirements: One or more persons (may be nonresidents). (Section 14-2-802).
Paid-in capital requirements: None.
Annual report requirement: Yes, annual registration with the Secretary of State. The initial annual registration is
due within 90 days of incorporation (unless Articles of Incorporation are filed after October 1 of a calendar year,
in which case it is due by April 1 of the following calendar year) and must include the names and addresses of the
corporation’s chief executive officer, chief financial officer, and secretary, or of people holding similar positions.
(Section 14-2-1622). The annual registration should be filed online at www.georgiacorporations.org. Filing fee
of $30.
Publication requirements: No later than one business day after filing the Articles of Incorporation, an incorporator
must deliver a Notice of Incorporation to the newspaper in the county where the initial registered office of
the corporation is to be located. The newspaper publishes the notice once a week for two consecutive weeks for a
$40 fee. (Section 14-2-201.1).
Other provisions: The Articles of Incorporation must include or be accompanied by the incorporators’ undertaking
to publish the notice of filing the Articles of Incorporation in a newspaper. (Section 14-2-201.1). The Articles
of Incorporation must list the mailing address of the initial principal office of the corporation if different from the
initial registered office. (Section 14-2-202).