California Registry of Charities and Fundraisers: RRF-1

California at a glance

Registration: Required, unless an exemption applies. Attorney General, Registry of Charities and Fundraisers handles it. Source
Filing: RRF-1. Source
Renewal: Your renewal is due the 15th day of the 5th month after your fiscal year end. Source
Renewal fee: $25 to $1,200, by band. Source
Extension: RRF-1: extension available with IRS Form 8868. Source
Exemptions: 6 listed, each quoted. Source

Every deadline, fee and exemption quotes its source and links to it.

Overview

Regulatory Agency: Attorney General, Registry of Charities and Fundraisers
Registration Required: Yes

Track your California deadlines automatically

Your California renewal is due the 15th day of the 5th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due within 30 days after the corporation, unincorporated association, or trustee initially receives property.

Track My California Filings →

Fee Schedule

Form RRF-1 (Rev. 01/2024, verified April 23, 2026) — fee schedule current as of January 1, 2022, verified October 14, 2026.

Revenue range	Fee
$0 to $49,999.99	$25 Source: oag.ca.gov · verified October 14, 2026 (2 days ago) · send source “Less than $50,000 $25”
$50,000 to $100,000	$50 Source: oag.ca.gov · verified October 14, 2026 (2 days ago) · send source “Between $50,000 and $100,000 $50”
$100,000.01 to $250,000	$75 Source: oag.ca.gov · verified October 14, 2026 (2 days ago) · send source “Between $100,001 and $250,000 $75”
$250,000.01 to $1,000,000	$100 Source: oag.ca.gov · verified October 14, 2026 (2 days ago) · send source “Between $250,001 and $1 million $100”
$1,000,000.01 to $5,000,000	$200 Source: oag.ca.gov · verified October 14, 2026 (2 days ago) · send source “Between $1,000,001 and $5 million $200”
$5,000,000.01 to $20,000,000	$400 Source: oag.ca.gov · verified October 14, 2026 (2 days ago) · send source “Between $5,000,001 and $20 million $400”
$20,000,000.01 to $100,000,000	$800 Source: oag.ca.gov · verified October 14, 2026 (2 days ago) · send source “Between $20,000,001 and $100 million $800”
$100,000,000.01 to $500,000,000	$1,000 Source: oag.ca.gov · verified October 14, 2026 (2 days ago) · send source “Between $100,000,001 and $500 million $1,000”
$500,000,000.01 or more	$1,200 Source: oag.ca.gov · verified October 14, 2026 (2 days ago) · send source “Greater than $500 million $1,200”

Annual filing

Your renewal is due the 15th day of the 5th month after your fiscal year end

RRF-1: extension available with IRS Form 8868. California honors a timely IRS Form 8868 for this filing. The final deadline is 6 months after the original due date if Form 8868 is timely filed. Form 990-N cannot be extended with Form 8868.

Source: oag.ca.gov · verified September 23, 2026 (23 days ago) · send source

“ALL REGISTRANTS, regardless of the amount of total revenue, must file Form RRF-1 with the Attorney General's Registry of Charities and Fundraisers no later than four months and fifteen days after the organization's accounting period ends (May 15 for calendar year filers).”

Other filings this state names

Form 199
Source: ftb.ca.gov · verified September 14, 2026 (1 mo ago) · send source
“You must file Form 199 on or before the 15th day of the 5th month after the close of your organization”
CT-NRP-1
Source: oag.ca.gov · verified September 24, 2026 (22 days ago) · send source
“The registration period for raffles runs from January 1 to December 31, and registration applications are due on or before January 1”
CT-NRP-2
Source: oag.ca.gov · verified May 4, 2026 (5 mo ago) · send source
“form is due by February 1 for raffles conducted in the prior year.”
BOE-267-A
Source: leginfo.legislature.ca.gov · verified September 24, 2026 (22 days ago) · send source
“Claims for the welfare exemption and the veterans’ organization exemption shall be filed on or before February 15 of each year with the assessor.”

Required Documents

RRF-1. Forms and instructions: Agency page

Current Bylaws
For the initial registration
Source: oag.ca.gov · verified September 15, 2026 (1 mo ago) · send source
“Submit a copy of the most current Bylaws.”
Form RRF-1 (Annual Registration Renewal Fee Report)
For the renewal
Source: oag.ca.gov · verified September 15, 2026 (1 mo ago) · send source
“Registrants must report annually by filing Form RRF-1 with the applicable renewal fee along with either IRS Form 990 (-EZ/PF) or Form CT-TR-1.”
Articles of Incorporation
For the initial registration
When: Corporations: endorsed articles and current bylaws. Associations: creating instrument. Trusts: trust instrument.
Source: oag.ca.gov · verified September 15, 2026 (1 mo ago) · send source
“Upload the charitable organization's founding documents. As part of the initial registration process, you will be instructed to upload Founding documents which would include Articles of Incorporation, Articles of Organization, Articles of Association, Trust Agreement, and/or Bylaws. If incorporated, make sure to submit endorsed/certified Articles of Incorporation and any endorsed amended articles, stamped by the state in which domiciled.”
CT-TR-1 (Treasurer's Report)
For the renewal
When: revenue <= $50,000
Source: oag.ca.gov · verified September 15, 2026 (1 mo ago) · send source
“Registrants who are not required to file and do not file IRS Form 990 or 990-EZ because they do not meet the revenue requirements must file Form CT-TR-1 annually along with Form RRF-1.”
IRS Determination Letter
For the initial registration
When: Attach the IRS determination letter if granted; if not yet received, provide the FEIN; if the organization did not apply, disclose that in CT-1 Part G.
Source: oag.ca.gov · verified September 15, 2026 (1 mo ago) · send source
“Submit a copy of the IRS determination letter. If the organization did not apply for exempt status, disclose this information in Part G of the initial registration form. If the determination letter has not yet been received, provide the entity's FEIN.”
IRS Form 1023/1023-EZ/1024
For the initial registration
When: Only if Form 1023, 1023-EZ, or 1024 was submitted to the IRS.
Source: oag.ca.gov · verified September 15, 2026 (1 mo ago) · send source
“Submit a copy of the Application for Recognition of Exemption (IRS Form 1023, 1023-EZ, or 1024), if submitted to the IRS.”
IRS Form 990
For the renewal
When: File the IRS Form 990, 990-EZ, or 990-PF as filed with the IRS (Schedule B excluded). 990-N filers file CT-TR-1 instead.
Source: oag.ca.gov · verified September 15, 2026 (1 mo ago) · send source
“Copy of IRS Form 990, 990-EZ, or 990-PF as filed with the IRS except: Schedule B is not requested or required by the Registry.”

Do not attach Schedule B — the Attorney General’s Registry does not require it, and AG records are publicly accessible, so attaching it would expose donor identities.Source: California Attorney General Form RRF-1 (Rev. 01/2024), Instructions p. 3 — “Schedule B is not required.”

Filing tip: Electronic signatures are accepted on RRF-1 — no print-and-scan required.Source: California Attorney General Form RRF-1 (Rev. 01/2024), Instructions p. 5 — “Copies or electronic signatures are acceptable.”

Exemptions

Cemetery corporations
Source: oag.ca.gov · verified September 23, 2026 (23 days ago) · send source
“(3) a cemetery corporation regulated under Chapter 12 of Division 3 of the Business and Professions Code,”
Political committees filing under the Political Reform Act
Source: oag.ca.gov · verified September 23, 2026 (23 days ago) · 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,”
Charities operated primarily as a religious organization, educational institution, or hospital
Source: oag.ca.gov · verified September 23, 2026 (23 days ago) · send source
“(5) a charitable corporation organized and operated primarily”
Government agencies
Source: leginfo.legislature.ca.gov · verified September 15, 2026 (1 mo ago) · 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”
Licensed health care service plans (DMHC-regulated)
Source: leginfo.legislature.ca.gov · verified September 15, 2026 (1 mo ago) · 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.”
Religious corporation sole (single-cleric office)
Source: leginfo.legislature.ca.gov · verified September 15, 2026 (1 mo ago) · send source
“any religious corporation sole or other religious corporation or organization that holds property for religious purposes”

Source: California Attorney General Form RRF-1 (Rev. 01/2024), Instructions p. 3 · Statute: Cal. Gov. Code §12583 · Verified September 23, 2026

Duties that apply only to some organizations

If the organization has unrelated business taxable income
“Generally, exempt organizations must file Form 109 when they have income in excess of $1,000 from a trade or business that is unrelated to its exempt purposes - even if the profits are used for exempt purposes.”
Source: ftb.ca.gov · verified September 15, 2026 (1 mo ago) · send source
If the organization is a nonprofit corporation formed or qualified in this state
“Every corporation shall, within 90 days after the filing of its original articles and biennially thereafter during the applicable filing period, file, on a form prescribed by the Secretary of State, a statement containing”
Source: leginfo.legislature.ca.gov · verified September 24, 2026 (22 days ago) · send source
If the organization is a nonprofit corporation formed or qualified in this state
“the applicable filing period for a corporation shall be the calendar month during which its original articles were filed and the immediately preceding five calendar months.”
Source: leginfo.legislature.ca.gov · verified September 24, 2026 (22 days ago) · send source
If the organization is a nonprofit corporation formed or qualified in this state
“A Statement of Information must be filed either every year for California stock, cooperative, credit union, and all qualified out-of-state corporations or every two years (only in odd years or only in even years based on year of initial registration) for California nonprofit corporations and all California and qualified out-of-state limited liability companies.”
Source: sos.ca.gov · verified September 24, 2026 (22 days ago) · send source
If the organization has unrelated business taxable income
“An incorporated organization, unincorporated association, or trust (other than a pension trust) must file on or before the 15th day of the 5th month after the close of its taxable year.”
Source: ftb.ca.gov · verified September 24, 2026 (22 days ago) · send source
If the organization dissolves, merges, converts or transfers its charitable assets
“Except for an agreement or transaction subject to Section 5914 or 5920, a corporation shall give written notice to the Attorney General 20 days before it sells, leases, conveys, exchanges, transfers or otherwise disposes of all or substantially all of its assets unless the transaction is in the usual and regular course of its activities or unless the Attorney General has given the corporation a written waiver of this section as to the proposed transaction.”
Source: leginfo.legislature.ca.gov · verified September 24, 2026 (22 days ago) · send source
If the organization dissolves, merges, converts or transfers its charitable assets
“If an election to dissolve made pursuant to subdivision (a) of Section 6610 or paragraph (1) of subdivision (b) of Section 9680 is made by the vote of all the members of a corporation with members or by all members of the board of a corporation without members pursuant to subdivision (b) of Section 6610, or paragraph (2) of subdivision (b) of Section 9680 and a statement to that effect is added to the certificate of dissolution pursuant to Section 6615, the separate filing of the certificate of election pursuant to this section is not required.”
Source: leginfo.legislature.ca.gov · verified September 24, 2026 (22 days ago) · send source
If the organization conducts bingo, a lottery or a raffle
“An eligible organization may not conduct a raffle authorized under this section, unless it registers annually with the Department of Justice.”
Source: leginfo.legislature.ca.gov · verified September 24, 2026 (22 days ago) · send source
If the organization conducts bingo, a lottery or a raffle
“The total value of prizes available to be awarded during the conduct of any bingo games shall not exceed five hundred dollars ($500) in cash or kind, or both, for each separate game which is held.”
Source: leginfo.legislature.ca.gov · verified September 24, 2026 (22 days ago) · send source

California RRF-1 Filing Guide

Who Must File the RRF-1

Every charitable nonprofit corporation, unincorporated association or trustee that must register in California files Form RRF-1 each year with the Attorney General, Registry of Charities and Fundraisers. This is also true when the organization does not file a Form 990 each year.

Source: Form RRF-1 instructions · verified April 23, 2026 (5 mo ago) · send source

“Every charitable nonprofit corporation, unincorporated association or trustee holding assets for charitable purposes that is required to register with the Attorney General's Office is also required to annually file Form RRF-1, even if the corporation does not file Form 990s annually or is on extended reporting with the Internal Revenue Service.”

Which revenue figure sets the fee

The RRF-1 renewal fee depends on total revenue for the preceding fiscal year. Use the total revenue you reported on IRS Form 990 (Part I, line 12), Form 990-EZ (Part I, line 9), Form 990-PF (Part I, line 12) or Form CT-TR-1.

Source: Form RRF-1 instructions · verified April 23, 2026 (5 mo ago) · send source

“All registrants must include with Form RRF-1 the appropriate registration renewal fee based on the registrant's total revenue (the reported total revenue on Form 990, 990-PF, 990-EZ, or CT-TR-1) for the preceding fiscal year”

When an independent audit is required

An organization with $2,000,000 or more of gross revenue in any fiscal year, exclusive of grants from, and contracts for services with, governmental entities that require an accounting of the funds must have its financial statements audited by an independent CPA (Cal. Gov. Code §12586(e)(1)).

How California Treats IRS Extensions

The Registry allows more time for Form RRF-1 when the IRS gave you an extension to file Form 990, 990-PF, 990-EZ or 1120. File the RRF-1 and the IRS form together. Include the renewal fee and a copy of every extension request to the IRS. When the IRS approval is not automatic, also include a copy of each approved request.

Source: Form RRF-1 instructions · verified April 23, 2026 (5 mo ago) · send source

“Extensions of time for filing Form RRF-1 will be allowed if an organization has received an extension from the Internal Revenue Service for filing the IRS Form 990, 990-PF, 990EZ, or 1120. An organization shall file both forms (RRF-1 and IRS Form 990, 990-PF, 990-EZ, or 1120) with the Registry of Charities and Fundraisers at the same time, together with (1) the applicable renewal fee; and (2) a copy of all requests to IRS for an extension and, where approval of the extension is not automatic, a copy of each approved extension request.”

Penalties

a late fee or an additional fee of twenty-five dollars ($25) for each month or part of the month

Source: Cal. Gov. Code § 12586.1 · verified September 14, 2026 (1 mo ago) · send source

“a late fee or an additional fee of twenty-five dollars ($25) for each month or part of the month”

Other California filings (3)

Unrelated business income? You may need to file Form 109

Cal. R&T Code §23731 imposes California tax on the unrelated business taxable income (UBTI) of every tax-exempt organization — the Form 109 Exempt Organization Business Income Tax Return is the FTB return organizations use to report it. This is independent of Form 199 (the general annual information return tracked above).

Form 109 is not required for every exempt org — it kicks in only when gross unrelated-business income clears the FTB’s filing threshold, and the booklet also lists carve-outs and alternate filers. Check the current FTB Form 109 instructions for the dollar figure and exceptions before assuming you owe a return.

If you do have a Form 109 filing obligation, FTB Publication 1068 sets its due date.

UBTI generally arises when an exempt org regularly carries on a trade or business that is not substantially related to its exempt purpose — e.g., advertising revenue, certain debt-financed property income, or commercial activities operated alongside the charitable mission.

Source: Cal. R&T Code §23731. Filing threshold and operational details: FTB Form 109 instructions / FTB Pub 1077. Consult your accountant.

SI-100 Statement of Information — miss it and the SOS suspends you

Every CA-formed nonprofit corporation must file the Statement of Information (Form SI-100) with the Secretary of State. Cal. Corp. Code §6210 sets when it is due. This is independent of the AG’s RRF-1 and the FTB’s Form 199 / 199N — a third agency, a third return.

Consequences of missing the deadline:

FTB late-filing penalty (per FTB enforcement guidance).
SOS suspension / forfeiture of corporate powers for continued non-filing — suspended corporations cannot legally enter contracts, defend lawsuits, or maintain standing in court until reinstated.

Foreign nonprofit corporations qualified to do business in CA also file a Statement of Information; that is out of scope here.

Source: Cal. Corp. Code §6210. File via bizfileonline.sos.ca.gov. Consult SOS guidance for current filing fee and forms.

Out-of-state orgs — two distinct CA registration triggers

If your org is formed outside California but touches CA in any way, two independent registration triggers may apply.

AG registration — Form CT-1. Required for foreign charitable organizations that solicit, conduct business, or hold charitable assets in or from California.
SOS foreign qualification — Statement and Designation by Foreign Nonprofit Corporation (S&DC-S/N). Triggered when your org “transacts intrastate business” in CA, defined by §191(a) as entering into repeated and successive transactions of business within California (excluding interstate or foreign commerce). §191(c) lists activities that do not, by themselves, count as transacting intrastate business.

Source: Cal. Gov. Code §12585 (AG registration trigger); Cal. Corp. Code §2105 (SOS qualification) and §191 (intrastate-business definition + carve-outs).

Governance & internal controls (3)

CEO and CFO compensation must be reviewed and approved — regardless of revenue size

For every CA charitable corporation, unincorporated association, and charitable trust, the board of directors (or an authorized committee of the board) — or, in the case of a charitable trust, the trustee(s) — must review and approve the compensation, including benefits, of the president / CEO and treasurer / CFO as “just and reasonable.” This applies regardless of revenue — do not confuse it with $2,000,000 or more of gross revenue in any fiscal year, exclusive of grants from, and contracts for services with, governmental entities that require an accounting of the funds under §12586(e).

The review is required:

upon the hiring of the officer,
whenever the term of employment, if any, of the officer is renewed or extended, and
whenever the officer’s compensation is modified.

§12586(g) names one exception for a modification; read it before you rely on it.

Source: Cal. Gov. Code §12586(g).

Self-dealing transactions — document §5233(d) findings every time

A “self-dealing transaction” is one in which the corporation is a party and a director has a material financial interest. Under Cal. Corp. Code §5233 the corporation or Attorney General can sue for damages and equitable relief (§5233(c), (h)) unless the transaction satisfies one of the §5233(d) approval paths, and the Attorney General can act long after the transaction (§5233(e)) — undocumented self-dealing creates long-tail risk.

§5233(d)(2) safe-harbor checklist (all four prongs required; the fourth has two alternative branches):

Corporation entered the transaction for its own benefit.
Transaction was fair and reasonable to the corporation at the time it was entered into.
Board authorizes by majority vote excluding the vote of the interested director(s), with knowledge of the material facts.
Either the board considered and, in good faith after reasonable investigation, determined prior to approval that the corporation could not have obtained a more advantageous arrangement with reasonable effort (§5233(d)(2)(D)(i)), or the corporation in fact could not have obtained such an arrangement (§5233(d)(2)(D)(ii)).

Minutes should record the findings contemporaneously. §5233(d)(3) allows next-meeting board ratification only when (a) a committee or person authorized by the board first approved the transaction in a manner consistent with §5233(d)(2), (b) prior board approval was not reasonably practicable, and (c) the board, after a good-faith determination that (a) and (b) were satisfied, ratifies at its next meeting by a majority of the directors then in office, without counting the interested director(s) — board ratification alone does not cure the absence of that authorized pre-approval. §5233(d)(1) permits AG approval before or after the transaction.

§5233(b) lists transactions that are not self-dealing, among them a small transaction the interested directors did not know about ((b)(3)); read the statute for its limits before you rely on it.

Source: Cal. Corp. Code §5233 (definition at (a); exclusions at (b); approval framework at (d); AG time limit at (e); equitable remedies at (h)). Consider counsel for non-routine transactions.

Hiring a fundraiser or signing with a platform? Verify they’re registered first.

Cal. Gov. Code §12599.6(c) bars a CA charity from contracting with, or employing, a commercial fundraiser or fundraising counsel unless that counterparty is already registered with the AG, or — if not registered — has agreed to register before any solicitation begins. The charity carries its own §12599.6 oversight duty here, separate from (and on top of) whatever registration exposure the counterparty itself faces under §12599 et seq.

Counterparty types and the statutes governing each:

Commercial fundraisers (Cal. Gov. Code §12599) — file CT-1CF
Fundraising counsel (§12599.1) — file CT-3CF
Commercial coventurers (§12599.2) — file CT-5CF
Charitable fundraising platforms (§12599.9) — file PL-1

Before signing any contract, look up the counterparty on the AG Registry Search Tool and confirm the registry shows them as currently registered (the exact status label varies by counterparty type). If it does not, the §12599.6(c) safe-harbor — agreement in writing to register before solicitation begins — applies only to commercial fundraisers and fundraising counsel. For commercial coventurers (§12599.2 has its own carve-outs) and charitable fundraising platforms (§12599.9), consult counsel before signing.

Search the AG Registry →

Source: Cal. Gov. Code §12599.6 — “A charitable organization shall not enter into any contract or agreement with, or employ, any commercial fundraiser for charitable purposes or fundraising counsel for charitable purposes unless that commercial fundraiser or fundraising counsel is registered with the Attorney General’s Registry of Charities and Fundraisers or, if not registered, agrees to register prior to the commencement of any solicitation.” (verified April 25, 2026).

If something goes wrong (4)

If you receive an AG inquiry letter

Per the AG’s delinquency program, if delinquency is not remedied the Registry status escalates to Suspended and/or Revoked: a charitable organization that is not in good standing with the Registry of Charities and Fundraisers because of delinquency, suspension, or revocation may not operate or solicit donations in California.

Steps organizations often take:

A correction first. The organization corrects the problem that the letter names (a missing RRF-1, an unfiled audit, undisclosed self-dealing) before it replies, so that the reply can show the correction.
A written reply by the date in the letter. Under §§12588 and 12589, the AG can compel sworn testimony and document production — an order with the same force and effect as a subpoena.
Documents that show the correction. The reply includes filing confirmations, a completed audit or other documents that let the AG close the file.

We recommend counsel for any Attorney General inquiry.

Source: Cal. Gov. Code §12588 (AG may compel sworn testimony + document production), §12589 (order has same force and effect as a subpoena), §12591 (AG may institute proceedings), and AG Delinquency program.

Templates & resources

Printable templates ready for board adoption or counsel review.

Whistleblower policy template

CA Lab. Code §1102.5 + IRS Form 990, Part VI, line 13 — printable, board-ready.

§17510.3 solicitation card template

Charitable-purposes disclosure card, 10pt+ type, placeholder-driven.

Data breach notification template

§1798.82 five mandatory headings + response reference card.

Dissolution checklist

The steps in order across the board, the AG's Registry, the SOS and the FTB. Printable.

Frequently Asked Questions

Do I use CharityFile or California's new Online Filing Service?

Both — for different jobs. CharityFile tracks your California deadlines, fees, exemptions and required documents. Submit the annual RRF-1 through the Registry's Online Filing Service, which opened on 25 August 2026.

Source: CA AG Registry of Charities and Fundraisers · verified September 23, 2026 (23 days ago) · send source

“The Registry of Charities and Fundraisers has released its new Online Filing Service effective August 25, 2026. … Use the Online Filing Service to apply for registration, complete and submit annual renewal filings, file reports and other notifications, upload required supporting documents, and pay fees online.”

Does California require charitable solicitation registration?

Yes. California requires charitable organizations, as its statute defines them, to register. The Attorney General, Registry of Charities and Fundraisers handles registration.

Source: leginfo.legislature.ca.gov · verified September 15, 2026 (1 mo ago) · send source

“Every charitable corporation, unincorporated association, and trustee subject to this article shall file with the Attorney General an initial registration form, under oath, setting forth information and attaching documents prescribed in accordance with rules and regulations of the Attorney General, within 30 days after the corporation, unincorporated association, or trustee initially receives property.”

How much does California charitable registration cost?

The initial registration fee is $50. Annual filing fees in California range from $25 to $1,200. Fee depends on annual revenue. Specifically: $25 for organizations with revenue $0 to $49,999.99; $50 for organizations with revenue $50,000 to $100,000; $75 for organizations with revenue $100,000.01 to $250,000; $100 for organizations with revenue $250,000.01 to $1,000,000; $200 for organizations with revenue $1,000,000.01 to $5,000,000; $400 for organizations with revenue $5,000,000.01 to $20,000,000; $800 for organizations with revenue $20,000,000.01 to $100,000,000; $1,000 for organizations with revenue $100,000,000.01 to $500,000,000; $1,200 for organizations with revenue $500,000,000.01 or more.

Source: oag.ca.gov · verified April 30, 2026 (5 mo ago) · send source

“Pay the Initial registration fee, $50, via credit card or automated clearing house (ACH), which is paying using a checking account.”

When is the California charitable registration filing deadline?

In California, your renewal is due the 15th day of the 5th month after your fiscal year end. Initial registration is due within 30 days after the corporation, unincorporated association, or trustee initially receives property. RRF-1: extension available with IRS Form 8868. California honors a timely IRS Form 8868 for this filing. The final deadline is 6 months after the original due date if Form 8868 is timely filed. Form 990-N cannot be extended with Form 8868.

What documents are required for California charitable registration renewal?

The primary form is RRF-1. Forms and instructions: https://oag.ca.gov/charities

Are there any exemptions from California charitable registration?

Yes. This guide cites these California exemptions:

Cemetery corporations
Political committees filing under the Political Reform Act
Charities operated primarily as a religious organization, educational institution, or hospital
Government agencies
Licensed health care service plans (DMHC-regulated)
Religious corporation sole (single-cleric office)
Whether an exemption applies depends on your facts. Read the quoted source above.

What is the California §12586(g) CEO/CFO compensation review requirement?

California Government Code §12586(g) requires every CA charitable corporation, unincorporated association, and charitable trust to have its board (or an authorized committee) review and approve the compensation of the CEO/president and CFO/treasurer as 'just and reasonable.' Required at hire, at renewal of employment terms, and at every modification. This applies regardless of revenue size — do not confuse it with $2,000,000 or more of gross revenue in any fiscal year, exclusive of grants from, and contracts for services with, governmental entities that require an accounting of the funds under §12586(e).

When does California require my nonprofit to have an audit?

Cal. Gov. Code §12586(e)(1) requires audited financial statements by an independent CPA when $2,000,000 or more of gross revenue in any fiscal year, exclusive of grants from, and contracts for services with, governmental entities that require an accounting of the funds. §12586(e)(2) also requires such a corporation to have an audit committee. The board appoints it. It may include people who are not directors, but no staff (CEO, CFO, treasurer). Finance-committee members must be fewer than half of the audit committee and may not chair it.

What is a California §5233 self-dealing transaction?

A self-dealing transaction is one where the corporation is a party and a director has a material financial interest. Under Cal. Corp. Code §5233 the transaction is voidable unless it satisfies the §5233(d) approval framework: board majority excluding the interested director, with knowledge of material facts, finding no more advantageous arrangement could be obtained with reasonable effort. Critically, the Attorney General can bring an action long after the transaction — document the §5233(d) findings contemporaneously.

What happens after a California Attorney General inquiry letter?

The letter states a date for a written response. Organizations often correct the problem that the letter names (a missing RRF-1, an unfiled audit) first, reply in writing by that date, and attach documents that show the correction. Per Cal. Gov. Code §12588 the AG can compel sworn testimony and document production. If a delinquency is not remedied, the Registry changes the registration status to suspended or revoked. We recommend counsel for any Attorney General inquiry.

Source: CA AG Delinquency program · verified September 23, 2026 (23 days ago) · send source

“If the delinquency is not remedied, the status will be further changed to suspended, and/or revoked.”

Do out-of-state nonprofits need to register in California?

Yes, if the organization solicits, conducts business or holds charitable assets in or from California: it must register with the Attorney General, Registry of Charities and Fundraisers on Form CT-1 (Cal. Gov. Code §12585). A second, separate duty: SOS foreign qualification (Form S&DC-S/N) applies when a foreign nonprofit corporation is 'transacting intrastate business' under Cal. Corp. Code §2105. §191(a) defines that as repeated and successive transactions of its business in California, other than interstate or foreign commerce.

Source: CA AG Delinquency program · verified September 23, 2026 (23 days ago) · send source

“The registration and reporting requirements under the Supervision of Trustees and Fundraisers for Charitable Purposes Act apply to persons and entities that solicit, conduct business, or hold charitable assets in or from California.”

What is the California SI-100 Statement of Information filing requirement?

Every CA-formed nonprofit corporation must file the Statement of Information (Form SI-100) with the Secretary of State. Cal. Corp. Code §6210 sets when it is due. Missing the filing can lead to FTB late penalties and SOS suspension of corporate powers — suspended corporations cannot legally enter contracts, defend lawsuits, or maintain standing in court.

Does my California nonprofit owe tax on unrelated business income (Form 109)?

Cal. R&T Code §23731 imposes California tax on the unrelated business taxable income (UBTI) of every tax-exempt organization. Form 109 is the FTB return that reports it — independent of Form 199. UBTI generally arises when an exempt org regularly carries on a trade or business not substantially related to its exempt purpose (e.g., advertising revenue, certain debt-financed property income). Check the FTB Form 109 instructions for the current filing threshold.

What is California Form 199 / 199N and when is it due?

Form 199 / 199N is the annual FTB information return for every CA-recognized exempt organization (Cal. R&T Code §23772). Form 199 is the full return; Form 199N is the e-Postcard. An organization may file it when its gross receipts are normally at or below the limit in the FTB instructions. Due the 15th day of the 5th month after your fiscal year end. The filing fee is $0.

Source: ftb.ca.gov · verified August 11, 2026 (2 mo ago) · send source

“For returns due on or after 01/01/2021, no filing fee is required.”

What disclosures are required when my nonprofit solicits donations in California?

That card is a solicitation disclosure, not the charity-registration filing. Cal. Bus. & Prof. Code §17510.3 requires a 'Solicitation or Sale for Charitable Purposes Card' before certain solicitations: name and address, tax-exemption status, the deductible percentage, and (for names that imply law-enforcement, firefighter, or veterans affiliation) membership figures. CharityFile publishes a fillable template. The annual RRF-1 is a separate Registry filing.

Do I need to verify my California fundraiser is registered before signing a contract?

Yes. Cal. Gov. Code §12599.6(c) prohibits a CA charity from contracting with, or employing, any commercial fundraiser or fundraising counsel unless that counterparty is registered with the AG's Registry of Charities and Fundraisers (or has agreed in writing to register before any solicitation begins). The charity carries the oversight duty — verify via the AG Registry Search Tool before signing. Different counterparty types (commercial fundraisers, fundraising counsel, commercial coventurers, charitable fundraising platforms) are governed by §§12599 / 12599.1 / 12599.2 / 12599.9 respectively.

Ready to track all your state deadlines?

CharityFile tracks charitable solicitation deadlines across every state where you fundraise. Compare plans and pick the one that fits your org’s tier.

See My Plan Options →