If the organization filed an IRS Form 990-N (postcard), it must fill out and submit the Georgia Form C200 for the corresponding fiscal year. In general, Georgia statute grants no sales or use tax exemption to churches, religious, charitable, civic and other nonprofit organizations.Enter the entity name and identifying number from the tax return where the noncash charitable contribution was originally reported, if different from above. We file a federal Form 1120-POL, the federal return for a political organization that can be considered an org. Exempt from income taxes. When you prepare your federal tax return, the IRS allows you to deduct the donations you make to churches. In order for the donor to write off such a donation, he must file Form 8283 with his tax return. Tax-exempt organizations can be either public charities or private foundations. Both types of nonprofit organizations must follow a very similar process. A determination letter is an official document from the IRS that confirms your church is a tax exempt, 501(c)(3) organization.