California Attorney General - Registry of Charitable Trusts

• Religious organizations
• Most educational institutions
• Nonprofit hospitals

If you believe you are exempt, make a request in writing to the California Attorney General's Office prior to soliciting. You will receive an exemption letter in return.

Form CT-1: Initial Registration Form

Organizations that are not required to file and do not file IRS Form 990 or 990-EZ because they do not meet the revenue requirements must also file Form CT-TR-1: Annual Treasurer's Report.

Initial Registration Guide

Mail

$25

2-3 months

• Your organization must register within 30 days of receiving assets (property, funds, etc) that are held in a trust.
• Any authorized or director may sign. Signature need not be notarized.
• Some California counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Appoint a registered agent to receive legal documents in California.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Appoint a registered agent to receive legal documents in California.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Obtain a certificate of good standing from your home state (to be filed during the foreign qualification process). The certificate cannot be more than 6 months old when filing foreign qualification documents.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Domestic Applicants:

1. File formation documents with the California Secretary of State.
2. File an exemption application with the California Franchise Tax Board to obtain a state tax exemption.
3. Submit a completed Initial Registration Form and all required attachments to the California Attorney General - Registry of Charitable Trusts.

Foreign Applicants:

1. File foreign qualification documents with the California Secretary of State.
2. File an exemption application with the California Franchise Tax Board to obtain a state tax exemption.
3. Submit a completed Initial Registration Form and all required attachments to the California Attorney General - Registry of Charitable Trusts.

• Articles of Incorporation, Articles of Organization, Articles of Association, or Trust Agreement (if incorporated, submit endorsed/certified original Articles of Incorporation and any endorsed amended articles stamped by the state in which domiciled)
• Bylaws
• IRS determination letter
• IRS form 1023
• List of officers and directors
• Professional fundraising contracts (if applicable)
• Audited financials (if applicable)

Form RRF-1: Annual Registration Renewal Report

Organizations that are not required to file and do not file IRS Form 990 or 990-EZ because they do not meet the revenue requirements must also file Form CT-TR-1: Annual Treasurer's Report.

Mail or online.

$0-$300 depending on gross annual revenue.

• Annually 4 months and 15 days after the close of your organization's fiscal year. If your fiscal year closes December 31, then renewal is due May 15.
• Renewals can be submitted as early as the day following the charity's fiscal year-end.

Due dates can be extended for 6 months beyond the original due date by attaching a copy of IRS form 8868 and an IRS-approved extension request when submitting your 990 and renewal form RRF-1.

Failure to submit renewal on time can result in loss of tax exemption and assessment of minimum tax of $800, plus interest, and/or fines or filing penalties. The Attorney General will notify the California Franchise Tax Board to disallow your state tax exemption. Directors, trustees, officers, and return preparers are personally liable for these fees and penalties - you cannot use charitable assets to pay them, they must be paid out of of pocket!

• Any authorized or director may sign. Signatures do not need not to be notarized.
• Online filing is available only for charities with a "Current" or "Current - Awaiting Reporting" status.

• IRS form 990 (Schedule B is no longer required and should be excluded)
• Audited financials (if applicable)

Form RRF-1: Annual Registration Renewal Report

Varies

File the renewal application for the new fiscal year along with a letter stating that the organization has changed their fiscal reporting period.

Form RRF-1: Annual Registration Renewal Report

$0-$300 depending on gross annual revenue.

To close out your registration, file a final report with the required fee along with a letter explaining that you would like to cancel your registration. Domestic organizations must also submit proof of dissolution with Secretary of State and distribution of assets.

Form CT-5CF: Commercial Coventurer Annual Registration

Mail

$350

2-3 weeks

None

Form CT-5CF: Commercial Coventurer Annual Registration (Renewal)

Paper

$350

2-3 weeks

Annually by January 15.

None

Form CT-6CF: Commercial Coventurer for Charitable Purposes Annual Financial Report

Mail or email to pf@doj.ca.gov

$0

If emailed, approval can take place within 2-3 business days.

Annually by January 30th.

Form CT-1CF: Annual Registration Form

$350

• With approval from the state, the surety bond requirement may be waived in favor of a FDIC or SAIF insured deposit and form CT-8CF

• The written contract must contain or state:

  • The legal name and address of the organizations as registered with the Registry of Charitable Trusts, unless the charitable organization is exempt from registration.

  • The charitable purpose for which the solicitation campaign or event is being conducted.

  • The obligations of both the commercial fundraiser and charitable organization.

  • If the commercial fundraiser will be paid a fixed fee, the amount of the fee and a good faith estimate of what percentage of the total contributions the fee will comprise. The contract must clearly set forth the assumptions on which the good faith estimate is based.

  • If the commercial fundraiser will be paid a percentage fee, the percentage of total contributions that will be given to the charitable organization. If the solicitation involves the sale of goods or services, or sale of admission to an event, the contract must state the percentage of the purchase price the charitable organization will retain. The percentage must be calculated by subtracting from total contributions and sales receipts not only the commercial fundraiser's fee, but also any additional fundraising costs the charitable organization must pay.

  • The effective and termination dates of the contract, and the date the solicitation will start.

  • A provision that states that all contributions received by the commercial fundraiser will, within five working days of receipt, either be deposited in a bank account solely controlled by the charitable organization or delivered in person to the charitable organization.

  • A statement that the charitable organization will exercise control and approve the content and frequency of any solicitation.
    The maximum amount the commercial fundraiser plans to pay individuals or entities to secure any person’s attendance at, or approval, sponsorship or endorsement of, a fundraising event.

  • Provisions specifying that the charitable organization has a right to cancel the contract without any liability or expense, 10 days after the date the contract is executed. After the initial 10-day cancellation period, the organization may cancel the contract with 30-days notice and payment for services provided by the commercial fundraiser for up to 30 days after the notice is served.

  • Provisions specifying that after the initial 10-day period, the charitable organization has a right to cancel the contract for any reason without liability if the commercial fundraiser or its agents make material misrepresentations, harm the charitable organization’s reputation, or are found to have been convicted of a crime arising from charitable solicitations.
    The contract must be signed by the commercial fundraiser’s authorized contracting officer and an official of the charitable organization who is authorized to sign the contract by the governing board of directors.

  • For more detailed information about the mandatory contract requirements, see Government Code sections 12599, subdivision (i) and 12599.3.

   

• All names and addresses under which the commercial fundraiser for charitable purposes is known and operates
• Name, address, and title of each person responsible for directing and supervising the work of the commercial fundraiser
• Types of charitable purposes' activities 
• Name, address and relationship of any director, officer, or employee of the commercial fundraiser for charitable purposes or the charitable organization who has been contracted to solicit
• Explanation of any denial, suspension, or revocation  of licensure, registration, or permitting,
• Explanation of any legal or disciplinary action against the commercial fundraiser or any of its representatives in relation to fundraising activity

• Copies of all contracts for each affiliated professional solicitor and commercial fundraiser

$25,000

Form CT-1CF: Annual Registration Form (Renewal)

$350

Annually by January 15.

Form CT-10CF: Notice of Intent To Solicit For Charitable Purposes - Commercial Fundraiser

$0

File a notice of entry into contract at least 10 days prior to the start of the performance of the contract.

Form CT-2CF: Annual Financial Report – Commercial Fundraisers

$0

Annually by January 30th.