California Nonprofit Compliance

• 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.