NGO Registration

Can a foreigner register an NGO in Georgia remotely?

Yes, registration requires either physical presence or a Power of Attorney (PoA) sent to a local representative. We can handle the entire registration process via PoA without your need to travel.

What is the minimum number of founders required?

Georgian law allows a single individual (local or foreign) to found an NGO (NNLE). There is no requirement for a board of directors, although a collegiate body is recommended for better governance and donor trust.

Does an NGO pay taxes in Georgia?

NGOs are exempt from profit tax on grants and donations. However, they must pay 20% income tax on employee salaries and may be liable for VAT if their commercial turnover exceeds 100,000 GEL per year.

Is a physical office required for registration?

You need a legal address in Georgia to register. It can be a virtual office or a residential address, provided you have the owner's written and notarized consent submitted to the Public Registry.

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Registration of a Non-Governmental Organization (NGO), legally known as a Non-Entrepreneurial (Non-Commercial) Legal Entity (NNLE) in Georgia, is a fundamental step for civil society groups, charitable foundations, and community associations. Unlike commercial companies, whose primary goal is profit generation, the activities of an NNLE are focused on achieving social, cultural, educational, or charitable objectives. However, this does not mean it is prohibited from economic activity; an NNLE can engage in auxiliary entrepreneurial activities if the income generated is used for the organization's statutory goals and is not distributed among founders or members as dividends. The registration process requires precise legal wording in the charter to ensure the organization can smoothly secure grants, interact with donors, and participate in state tenders.

The NGO registration service includes full legal support from concept formulation to official registration. Qualified lawyers ensure:

  • Custom drafting of the organization's charter (statute), tailored to the specific nature of the activities;
  • Preparation of the founders' meeting minutes and selection of the optimal governance model (board, director, general assembly);
  • Preparation and submission of the application to the National Agency of Public Registry;
  • Determination of the legal address and documentation of the owner's consent;
  • Post-registration consultation on registration with tax authorities and tax exemptions applicable to non-commercial status;
  • Declaration of beneficial ownership information in compliance with legislation.
A correctly drafted charter is critically important for preventing future conflicts and ensuring effective management of the organization.

Registering an NGO is necessary in many real-world situations. For example, a group of citizens wants to implement an environmental project and receive a grant from an international donor — for this, they need legal status and a bank account. Another example is a sports club or art studio that is not profit-oriented and seeks municipal funding. Also, a group of parents might need to create an NNLE to protect the rights of children with disabilities and provide social services. It is common for professional associations (e.g., doctors, teachers) to register as NNLEs to protect members' interests and raise professional standards. In all these cases, the correct choice of legal form and proper documentation determine the organization's success.

In Georgia, NNLE activities are regulated by the "Civil Code of Georgia," which defines the concept, legal capacity, and management principles of non-entrepreneurial legal entities. The procedural part of registration is outlined in the "Law on Public Registry." The "Tax Code of Georgia" is also significant, establishing a special tax regime for non-commercial organizations (e.g., exemption from profit tax on grants, donations, and membership fees). Additionally, if the organization plans to involve volunteers, the "Law on Volunteering" is relevant. The lawyer's role is to ensure that the organization's structure and activities fully comply with these legislative acts to avoid legal pitfalls.

The process of working with a specialist is simple and organized. The first stage involves a meeting with the client to discuss the organization's goals and structure (who the founders are, who the director will be, what the management model will be). In the second stage, the lawyer prepares the charter and meeting minutes, which the parties must sign (signatures are verified notarially or directly at the Public Service Hall). The third stage involves submitting documents to the Public Registry. The standard registration period is 1 working day (or same-day with expedited service). After registration, the specialist provides the client with an extract from the registry and advises on initial steps (making a seal, opening an account). Hiring a specialist on Legal.ge simplifies this process and eliminates the risk of registration refusal due to flawed documents.

Legal.ge is the best platform to find qualified lawyers who will help turn your civic initiative into reality. The specialists in our database possess deep knowledge of non-profit sector regulations and will help you create an organizational structure that is sustainable and attractive to donors. Do not waste time in bureaucratic mazes — find a trusted partner on Legal.ge and focus on your noble goals.

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