how to register your nonprofit with the ca state attorney general

How do I register a nonprofit in California?

Your organization needs to complete the initial registration process first before we can process the Form RRF-1, a renewal registration form. Once your organization completes the initial registration form (CT-1), submits the required founding documents, and pays the initial registration fees, the Registry will assign your organization a State Charity Registration Number.

What do charitable organizations need to file with the California Attorney General?

Dec 31, 2021 · Yes. Every nonprofit public benefit corporation, unincorporated association or trustee holding assets for charitable purposes must register with the Attorney General's Registry of Charitable Trust, and must also annually file Form RRF-1 regardless of whether the organization files IRS Form 990.

Who is exempt from registering as a nonprofit organization in California?

First, search for the nonprofit by selecting “Charity” from the Record Type drop-down menu and “Charity Registration” from the Registration Type drop-down menu. Enter the Organization Name, State Charity Registration Number, FEIN, Secretary of State or Franchise Tax Board Number of the organization you are looking for and then click on the Search button.

When do you have to register a charity in California?

How to Register Registering requires your nonprofit to file the state's application form (Form CT-1 Initial Registration Form) with the California Attorney General's Office Registry of Charitable Trusts and pay a filing fee. Copies of the following documents must be included with your application: articles of incorporation and all amendments bylaws

How do I register a nonprofit organization in California?

10 basic steps for starting a California nonprofit public benefit corporation:Determine the name of the corporation.Draft and file the articles of incorporation.Appoint the board of directors.Draft the bylaws and conflict of interest policy.Take the initial board actions.Obtain an employer identification number (EIN)More items...

Who regulates non profit organizations in California?

The Attorney General regulates charities and the professional fundraisers who solicit on their behalf. The purpose of this oversight is to protect charitable assets for their intended use and ensure that the charitable donations contributed by Californians are not misapplied and squandered through fraud or other means.

How long does it take to register a nonprofit in California?

within 30 daysEvery charitable corporation, unincorporated association, and trustee doing business in or holding property in California is required to register with the Attorney General's Registry of Charitable Trusts within 30 days of receiving charitable assets.

How much does it cost to register a charity in California?

For your California charity registration, you fill out and submit CT-1 Form, (Initial Registration Form) to the office of the Attorney General, Registry of Charitable Trusts. Attach copies of your articles of incorporation and bylaws. There is a $25 registration fee.

What forms does a nonprofit have to file in California?

Who must fileExempt Organization Annual Information Return (Form 199) ... California e-Postcard (FTB 199N) ... Exempt Organizations Business Income Tax Return (Form 109) ... Corporation Franchise or Income Tax Return (Form 100)Dec 30, 2021

Do nonprofits need a business license in California?

In order to form a nonprofit, you do not need to obtain a business license, tax registration certificate, or any other business permit. The nonprofit must obtain a seller's permit to sell goods or merchandise in the state even if its sales are not taxable.Nov 19, 2021

Can I start a nonprofit by myself?

Sole member nonprofits can be an incredibly effective way to both accomplish something wonderful in your community and to also protect founders who are putting it all on the line to make it happen. They're complicated to set up, and they are definitely not a do-it-yourself project.Jan 4, 2021

What are the 3 types of non profits?

There Are Three Main Types of Charitable Organizations Most organizations are eligible to become one of the three main categories, including public charities, private foundations and private operating foundations.Jun 4, 2018

How many board members are required for a nonprofit in California?

three board membersNonprofits must have at least three board members when they form. Many boards have more than the minimum three. Tuple can't tell you who should be on your board, but can help you understand and navigate important issues, such as: Board members' legal duties to the organization.

How do I start a nonprofit organization?

8 Steps to Form a Nonprofit Organization:Choose a business name.Incorporate online or by phone with incorporate.com.Apply for your IRS tax exemption.Apply for a state tax exemption.Draft bylaws.Appoint directors.Hold a meeting of the board.Obtain any necessary licenses and permits.

How do I start a non profit organization checklist?

How to Start a Nonprofit: Complete ChecklistDo Your Research. ... Choose a Name. ... Establish Your Mission Statement. ... File Articles of Incorporation and State Forms. ... Write Nonprofit Bylaws. ... File for Federal 501(c)(3) Tax Exemption. ... Market and Grow Your Nonprofit. ... Maintain Compliance.Jul 6, 2020

How much does it cost to start a 501c3 in California?

To start a nonprofit corporation in California, begin by filing nonprofit articles of incorporation with the California Secretary of State. California charges a $30 base filing fee, though fees may be higher depending on the filing options you choose, and you can file in person or by mail. California will incorporate ...

Who regulates charities in California?

The Attorney General regulates charities and the professional fundraisers who solicit on their behalf. The purpose of this oversight is to protect charitable assets for their intended use and ensure that the charitable donations contributed by Californians are not misapplied and squandered through fraud or other means.

What is the role of the Attorney General of California?

The Attorney General regulates charities and the professional fundraisers who solicit on their behalf . The purpose of this oversight is to protect charitable assets for their intended use and ensure that the charitable donations contributed by Californians are not misapplied and squandered through fraud or other means . The main elements of the Attorney General's regulatory program are:

What is the purpose of the Attorney General?

The Attorney General regulates charities and the professional fundraisers who solicit on their behalf. The purpose of this oversight is to protect charitable assets for their intended use and ensure that the charitable donations contributed by Californians are not misapplied and squandered through fraud or other means. The main elements of the Attorney General's regulatory program are: 1 The attorneys and auditors of the Charitable Trusts Section investigate and bring legal actions against charities and fundraising professionals that misuse charitable assets or engage in fraudulent fundraising practices. If you have a complaint about a charity or fundraising professional, please visit our File a Complaint page. 2 The Registry of Charitable Trusts administers the statutory registration program. All charitable trustees and fundraising professionals are required to register and file annual financial disclosure reports with the Registry. In addition, nonprofit organizations that conduct raffles for charitable purposes are required to register and file an annual financial report.

What is a registry verification?

The Registry Verification Search tool allows a registrant's public filings to be viewed and downloaded from the Registry database. These public filings include a copy of the federal annual informational return (IRS Forms 990, 990-PF, and 990-EZ) initial and renewal registration forms and data (e.g. Forms CT-1, RRF-1), other documents that organizations are required to file with this office, and incoming and outgoing Registry correspondence. For help using our search tool and interpreting the results, please review Registry Verification Search Tips & Filing Status Definitions.

Does the Attorney General have to give notice of a gift to a charity?

The Attorney General's Office must be given notice of any matter involving a gift to charity, assets held in charitable trust, disposition or gifts of assets to an unnamed charitable beneficiary or property that may escheat to the State of California. For a summary of statutes that require notice to the Attorney General, please refer to the Notice Requirements. You may provide notice in these matters using the Probate & Ex Parte Notices contact form.

Do nonprofits have to file annual financial disclosures?

All charitable trustees and fundraising professionals are required to register and file annual financial disclosure reports with the Registry. In addition, nonprofit organizations that conduct raffles for charitable purposes are required to register and file an annual financial report.

How long does it take to register a charitable trust in California?

Regardless of the amount of the assets or revenue, once an organization is operating in California it is required to register with the Registry of Charitable Trusts within 30 days after receipt of property, and file Form RRF-1 with the Registry annually.

What is the law for charities to provide proof of insurance?

Government Code section 12599.8 requires that charities provide an explanation of their compliance with their charitable trust responsbilities and proof of insurance to the Attorney General’s Office if, in any year, they hold restricted net assets, while reporting negative unrestricted net assets.

What is restricted net assets?

“Restricted net assets” are assets the charity holds which are restricted for use other than for general charitable purposes and expenses. Examples of restricted assets may include a charitable donation given upon the condition it be used for a specific purpose (e.g., to build a hospital) or as a permanent endowment that limits how much of the donation may be spent annually. The concern is that charities with negative unrestricted assets (i.e., financially distressed), but who hold restricted assets, may be tempted to improperly spend from their restricted assets. Therefore, the law requires the charity to report to the Attorney General. If the charity files the IRS Form 990, and on the Balance Sheet (Form 990, Part X) it reported a negative number on Line 27 (Net assets without donor restrictions) at the end of the year and a positive number on Line 28 (Net assets with donor restrictions) at the end of the year, the charity should mark “Yes” to Question #9 on the RRF-1 and provide the requested information to the Attorney General. The IRS Form 990 no longer distinguishes between “temporarily restricted” and “permanently restricted” net assets but simply refers to assets with or without donor restrictions.

What happens if you don't file annual reports?

The consequences for failing to timely file annual reports include: Delinquent Registry status, penalties, administrative or legal action, and the loss of tax exemption status with the Franchise Tax Board. So, it is important for your organization to fully and timely comply with the annual filing requirements.

What forms are required to file annually?

Depending on gross annual revenue and other factors, some or all of these may be required annually: Complete, unredacted copy of IRS Form 990, 990-EZ, or 990-PF as filed with the IRS, including all schedules and attachments.

How long does it take to file a 990-PF?

Form RRF-1 must be filed annually along with either IRS Form 990, 990-EZ or 990-PF within 4 months and 15 days after the end of an organization's accounting period (IRS extensions are honored by the Registry – please file with the IRS first).

What is an annual audit?

An annual audit is required for organizations that report $2 million or more in gross annual revenue. For more information pertaining to the annual audit, please review Audit Requirements under the Nonprofit Integrity Act and our Frequently Asked Questions regarding the Nonprofit Integrity Act of 2004.

How to find a nonprofit in QuickBooks?

First, search for the nonprofit by selecting “Charity” from the Record Type drop-down menu and “Charity Registration” from the Registration Type drop-down menu. Enter the Organization Name, State Charity Registration Number, FEIN, Secretary of State or Franchise Tax Board Number of the organization you are looking for and then click on the Search button. From the Search Results screen, select the organization by clicking on the name. A new screen will open which displays the detail information for the selected organization. Under the section labeled Prerequisite Information, data will display for any fundraising events on the organization’s behalf. You can view the detail information for the event by clicking on the Registration No. link.

How to find a fundraising professional?

First, select “Fundraising Professional” from the drop-down menu labeled Record Type and enter as much of the name as you know. You can do a wild card search by placing an asterisk (*) before or after your search criteria. For example, if you know the name starts with “Da” but aren’t sure of the rest of the name, you can enter “Da*” and the results will return a list of fundraising professionals whose names start with “Da." Scroll through the search results to find the fundraising professional you are searching for. NOTE: The fundraising professional may be listed multiple times, once by Registration Type (i.e., commercial fundraiser, commercial coventurer, or fundraising counsel), and once or multiple times by Registration Type of fundraising event. Registration Status of Fundraising events is listed as Awaiting Reporting, Complete, Incomplete, or Rejected. Once you select a fundraising event to view (by clicking on the name) you will be directed to the detail information for the event.

What is an exempt religious organization?

Exempt - Religious - Status assigned to organizations that that have been determined as exempt as religious organizations and are not subject to registration and reporting requirements under the Supervision of Trustees and Fundraisers for Charitable Purposes Act.

How many times can a fundraiser be listed?

NOTE: The fundraising professional may be listed multiple times, once by Registration Type (i.e., commercial fundraiser, commercial coventurer, or fundraising counsel), and once or multiple times by Registration Type of fundraising event.

What does "dissolved" mean in a charity?

Dissolved – Status assigned to a charity registrant after dissolution has been approved by the Secretary of State’s office. Enforcement Action Pending – Organization is subject to an enforcement action filed by the Attorney General’s Office. The organization has challenged the enforcement action by either filing an appeal or responding to ...

What is the annual renewal information?

The section labeled Annual Renewal Information contains information from the annual financial report (Form RRF-1) submitted by the organization as part of its reporting requirements under the Supervision of Trustees and Fundraisers for Charitable Purposes Act. Information regarding the organization’s revenue and assets is also displayed in this section, with the most recent information appearing toward the bottom of the screen.

What is required for a 990?

Required annual filings include a renewal report (Form RRF-1), a complete, unredacted copy of IRS Form 990, including all schedules as-submitted to the IRS, a renewal fee determined by gross annual revenue, and other documentation as required or requested by the Registry.

How to register a nonprofit in California?

Registering requires your nonprofit to file the state's application form (Form CT-1 Initial Registration Form) with the California Attorney General's Office Registry of Charitable Trusts and pay a filing fee. Copies of the following documents must be included with your application: 1 articles of incorporation and all amendments 2 bylaws 3 IRS Form 1023, if submitted to IRS 4 IRS determination letter, if received from IRS.

What happens if a nonprofit does not register?

There can be harsh consequences if your nonprofit fails to file the annual renewal after being requested to do so by the Attorney General. Namely: the California Franchise Tax Board will be notified to disallow your nonprofit's state tax exemption.

What are nonprofit hospitals?

nonprofit hospitals. licensed health care service plans. federal or state or agencies. religious corporations holding property for religious purposes, political committees reporting to the California Secretary of State, and. cemetery corporations. It is not necessary to apply for an exemption.

What are some examples of doing business in California?

Other examples of doing business in California include: conducting charitable programs in California. If an out-of-state nonprofit's sole contact with California is limited to (1) making grants to people, programs, or charitable organizations located in California, or (2) maintaining financial accounts or investments at an office ...

When is a nonprofit registration renewal due?

All registrations must be renewed annually, even those for small nonprofits. The renewal is due 4 1/2 months after the close of the nonprofit's tax year. If you use a calendar year, the due date is April 15th. This is the same date that IRS Form 990 and 990-EZ must be filed with the IRS.

Do nonprofits need to register in California?

Most other states require nonprofits to register before making a charitable solicitation. Out-of-state charitable corporations must register in California if they hold property in California for charitable purposes or do business in California. Doing business in California includes soliciting donations in California by mail, ...

Does California have exemptions from registration?

Exemptions From Registration. California's exemptions from registration are quite limited. Unlike most states, there is no exemption for very small charities--thus, even charities that raise little or no money must register. California only exempts: nonprofit religious organizations.

Registration Requirement for Holding Assets for Charitable Purposes

Every charitable nonprofit corporation, unincorporated association, charitable trustee, and other legal entities holding assets (cash or other forms of property) for charitable purposes, must file with the California Attorney General an initial registration form Form CT-1 and other documents required by law.

Organizations Exempt from CT-1 Registration

Certain organizations, such as the following, are exempt from the Attorney General’s CT-1 registration requirements:

Annual Registration Renewal Requirement (RRF-1)

Every charitable nonprofit corporation, unincorporated association or trustee holding assets for charitable purposes that is required to register with the California Attorney General’s Office is also required to file an Annual Registration Renewal Fee Report ( RRF-1 ).

Extensions of Time to File Annual Renewal

Extensions of time for filing the RRF-1 will be allowed if an organization has received an extension from the IRS for filing the IRS Form 990, 990-PF, or 990-EZ.

Have More Questions? We Can Help!

If you are a tax-exempt organization and have questions regarding registration or annual renewal filings with the Attorney General’s office, please contact Jonathan Grissom, an attorney specializing in California nonprofits.

Who has oversight over nonprofits in California?

The Attorney General has oversight over foreign entities involved in the nonprofit sector in California. Foreign entities are organizations legally formed outside of California (i.e., in another state or country), which includes foreign nonprofit corporations, charitable trustees, and for-profit fundraising professionals. This oversight covers not only the Supervision of Trustees and Fundraisers for Charitable Purposes Act, but other California laws as well.

How long does it take to register a charitable trust?

Every charitable corporation, unincorporated association, and trustee must register with the Attorney General’s Registry of Charitable Trusts within 30 days after it initially receives property. Property includes more than just money, such as supplies, food, clothing, real property, stocks and bonds, and other tangible gifts. Thus, even if the charity has no

What are the benefits of being a charity?

One benefit to being a charity is that charities can obtain exemptions from paying federal and state income taxes. Obtaining tax-exempt status also allows donors to obtain a tax deduction for their gifts to the charity. The initial steps in the process of obtaining recognition as a charitable organization exempt from paying federal or state taxes are:

How long do charities keep records?

Charitable organizations must keep records for federal tax purposes for as long as may be needed to document evidence of compliance with provisions of the Internal Revenue Code. Keep copies of all filings permanently.

What is a religious corporation?

Religious corporations9 are organized for religious purposes. They are usually exempt from income tax , and are not required to register or file annual financial reports with the Attorney General’s Registry of Charitable Trusts. See Chapter 12 for more information.

Why are charities not profitable?

That is, many charities end up owing more money to their fundraising professionals than they gained from the solicitation campaigns. These losses may be due to multiple circumstances, including hidden or unexpected costs of their fundraising appeals, the lack of core donors committed to donating, or because charity officials were swayed by a fundraising professional’s unrealistic projections.

How long does it take to file a 1023?

versions. It generally must be filed within 27 months (15 months plus an automatic 12-month extension) from the end of the month of incorporation, together with a fee. If filed within the 27-month period, tax-exempt status – if granted by the IRS – will be retroactive to the date of incorporation. When Form 1023 is filed after the 27-month period, the IRS grants section 501(c)(3) status retroactive to the date postmarked on the application envelope, absent certain circumstances. More information regarding the criteria and procedures for applying for federal tax exemption can be found in IRS Publication 557, Tax-Exempt Status for Your Organization.

What is tax exempt status?

11. If you have a charity or nonprofit, you may qualify for tax exemption. Tax-exempt status means your organization will not pay tax on certain nonprofit income. Your organization must apply to get tax-exempt status from us.

What does it mean to be tax exempt?

If you have a charity or nonprofit, you may qualify for tax exemption. Tax-exempt status means your organization will not pay tax on certain nonprofit income. Your organization must apply to get tax-exempt status from us.

How to contact IRS about 990?

Website: irs.gov/charities. Call : (800) 829-3676 (Form related questions) (800) 829-1040 (general information) For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N. For Private Foundations: You are required to submit the Form 990-PF.

Is a non profit tax exempt in California?

Nonprofit organizations in California are usually not exempt from sales and use taxes. File Registration Form CT-1 together with: Articles of Incorporation, Bylaws, IRS Form 1023, IRS 501 (c) (3) determination letter, most recent IRS Form 990, and a statement describing the primary activity of the organization ...