Change log

Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.

See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.

244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.

Showing 2 database migrations and 7 fact changes affecting CA in exemption.Show all →

Fact changes

Sep 23, 2026

  • Sep 23, 2026
    CA exemption: source url /assets/forms/CA/2025/RRF1.pdf → https://oag.ca.gov/system/files/media/rrf1_form.pdf
    Source: oag.ca.gov · send source
    “(5) a charitable corporation organized and operated primarily”
    Made by: CharityFile operator
  • Sep 23, 2026
    CA exemption: source url /assets/forms/CA/2025/RRF1.pdf → https://oag.ca.gov/system/files/media/rrf1_form.pdf
    Source: oag.ca.gov · send source
    “(4) a political committee defined in Section 82013 of the California Government Code which is required to and which does file with the Secretary of State any statement pursuant to the provisions of Article 2 (commencing with Section 84200) of Chapter 4 of Title 9,”
    Made by: CharityFile operator
  • Sep 23, 2026
    CA exemption: source url /assets/forms/CA/2025/RRF1.pdf → https://oag.ca.gov/system/files/media/rrf1_form.pdf
    Source: oag.ca.gov · send source
    “(3) a cemetery corporation regulated under Chapter 12 of Division 3 of the Business and Professions Code,”
    Made by: CharityFile operator

Sep 15, 2026

  • Sep 15, 2026
    CA exemption: description A health care service plan licensed under Health & Safety Code §1349 that reports annually to the Department of Managed Health Care — i.e., DMHC-licensed HMOs such as Kaiser Foundation Health Plan. → A charitable corporation or unincorporated association organized and operated primarily as a health care service plan licensed under Health and Safety Code § 1349.; source url /assets/forms/CA/2025/RRF1.pdf → https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=12583.; source quote replaced; verification status flagged → verified
    Source: leginfo.legislature.ca.gov · send source
    “or to a charitable corporation or unincorporated association organized and operated primarily as a religious organization, educational institution, hospital, or a health care service plan licensed pursuant to Section 1349 of the Health and Safety Code.”
    Made by: not recorded
  • Sep 15, 2026
    CA exemption: description A corporate trustee subject to the jurisdiction of the California Commissioner of Financial Institutions or the U.S. Comptroller of the Currency — i.e., a bank or trust company, not a charity. Testamentary trusts held by such trustees: should still file an annual financial summary per Probate Code §§16060-16063. → Corporate trustees subject to the Commissioner of Financial Institutions or the Comptroller of the Currency are excepted from periodic reports under Gov. Code § 12586(a). Testamentary-trust trustees still file a complete annual financial summary with the Registry (RRF-1 instructions; Prob. Code path), not Form RRF-1.; requires filing 0 → 1; source url /assets/forms/CA/2025/RRF1.pdf → https://oag.ca.gov/system/files/media/rrf1_form.pdf; source quote replaced
    Source: oag.ca.gov · send source
    “should file a copy of a complete annual financial”
    Made by: not recorded
  • Sep 15, 2026
    CA exemption: description A religious corporation organized as a single-cleric office under Corporations Code §§10000–10015 — typically a presiding bishop or similar ecclesiastical officer who holds title to religious property in the corporation's name. → A religious corporation sole, or other religious corporation or organization that holds property for religious purposes, or any officer, director, or trustee thereof who holds property for like purposes (Gov. Code § 12583).; source url /assets/forms/CA/2025/RRF1.pdf → https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=12583.; source quote replaced
    Source: leginfo.legislature.ca.gov · send source
    “any religious corporation sole or other religious corporation or organization that holds property for religious purposes”
    Made by: not recorded
  • Sep 15, 2026
    CA exemption: description Federal, state, local, or tribal governments and their agencies. Intended for true governmental entities — not government-adjacent nonprofits or 501(c)(3) instrumentalities. → The United States, any state, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any of their agencies or governmental subdivisions (Gov. Code § 12583). Not tribal governments.; source url /assets/forms/CA/2025/RRF1.pdf → https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=12583.; source quote replaced
    Source: leginfo.legislature.ca.gov · send source
    “The filing, registration, and reporting provisions of this article do not apply to the United States, any state, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or to any of their agencies or governmental subdivisions”
    Made by: not recorded

Applied migrations

April 2026

Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.