For the purposes of O.C.G.A. § 43-17-5, charitable organizations that did not file a Form 990 or Form 990-EZ with the United States Internal Revenue Service shall file a C200 with the Secretary of State.
Ga. Comp. R. & Regs. R. 590-9-4-.07
O.C.G.A. Secs. 43-17-5, 43-17-10.