How to Keep Your Nonprofit Compliant in California

For nonprofit treasurers, executive directors, and board members managing California charity-registration compliance — every deadline, fee, and exemption verified against its primary source.

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Overview

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

Fee Schedule

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

Revenue Range	Fee	Notes
All organizations	$30	CT-NRP-1 raffle registration fee. Flat $30 regardless of revenue.
$0 - $50,000	$25	RRF-1 fee effective Jan 1, 2022
$50,000 - $100,000	$50	RRF-1 fee effective Jan 1, 2022
$100,001 - $250,000	$75	RRF-1 fee effective Jan 1, 2022
$250,001 - $1,000,000	$100	RRF-1 fee effective Jan 1, 2022
$1,000,001 - $5,000,000	$200	RRF-1 fee effective Jan 1, 2022
$5,000,001 - $20,000,000	$400	RRF-1 fee effective Jan 1, 2022
$20,000,001 - $100,000,000	$800	RRF-1 fee effective Jan 1, 2022
$100,000,001 - $500,000,000	$1,000	RRF-1 fee effective Jan 1, 2022
Over $500,000,000	$1,200	RRF-1 fee effective Jan 1, 2022

Renewal Deadline

4 months and 15 days after your fiscal year end

Extensions available: up to 180 days

May 15 for calendar-year filers.

Blanket extension currently in effect

Renewal filings originally due between January 7, 2025 and August 31, 2026 are extended to August 31, 2026. After the window ends, the statutory schedule above resumes.

“For charities whose renewal filings were due between January 7, 2025 and August 31, 2026, the deadline to file is extended to August 31, 2026.”

Source: CA AG Registry of Charities and Fundraisers homepage notice (time-limited blanket extension) · verified May 4, 2026 (10 days ago)

Source: RRF-1 · verified May 4, 2026 (10 days ago) · report

“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).”

Source: CT-NRP-2 · verified May 4, 2026 (10 days ago) · report

“form is due by February 1 for raffles conducted in the prior year.”

Source: BOE-267-A · verified April 27, 2026 (17 days ago) · report

“Ninety percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed on or before the lien date in the calendar year next succeeding the calendar year in which the exemption was not claimed.”

Required Documents

Always Required

Form RRF-1 (Annual Registration Renewal Fee Report)

Conditional Attachments

Audited Financial Statements(revenue >= $2,000,000)
Audit committee also required
- Appointed by the board of directors.
- May include non-board members.
- Cannot include any staff (CEO, CFO/treasurer, etc.).
- If the org has a finance committee, that committee must be separate from the audit committee. Finance-committee members may serve on the audit committee but not as ≥50%, and not as chair.
Source: Cal. Gov. Code §12586(e)(2).
CT-TR-1 (Treasurer's Report)(revenue <= $50,000)
IRS Form 990(revenue > $50,000)
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.”

Source: California Attorney General Form RRF-1 (Rev. 01/2024), Instructions p. 3 — “WHO MUST FILE A FORM RRF-1?” and “WHAT TO FILE” · Statute: Cal. Gov. Code §12583 · Verified April 23, 2026

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

government agency
Federal, state, local, or tribal governments and their agencies. Intended for true governmental entities — not government-adjacent nonprofits or 501(c)(3) instrumentalities.
Source: RRF-1 · verified May 4, 2026 (10 days ago) · report
“(1) a government agency,”
religious corporation sole
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.
Source: RRF-1 · verified May 4, 2026 (10 days ago) · report
“(2) a religious corporation sole,”
cemetery corporation
Cemetery corporations regulated under Chapter 12 of Division 3 of the Business and Professions Code — the Cemetery and Funeral Act.
Source: RRF-1 · verified May 4, 2026 (10 days ago) · report
“(3) a cemetery corporation regulated under Chapter 12 of Division 3 of the Business and Professions Code,”
political committee
A political committee defined in Gov. Code §82013 that files campaign-finance statements with the Secretary of State under the Political Reform Act (Article 2, commencing with §84200, of Chapter 4 of Title 9).
Source: RRF-1 · verified May 4, 2026 (10 days ago) · report
“(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,”
primarily religious educational or hospital charity
A charitable corporation organized AND operated primarily as a religious organization, educational institution, or hospital. Gotcha: "primarily" is strict. A religious-affiliated charity that also runs broader charitable programs (food bank, youth services, community grants) typically does NOT qualify and must register.
Source: RRF-1 · verified May 4, 2026 (10 days ago) · report
“(5) a charitable corporation organized and operated primarily”
licensed health care service plan
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.
corporate trustee
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.

Source: California Attorney General Form RRF-1 (Rev. 01/2024), Instructions p. 3 · Statute: Cal. Gov. Code §12583 · Verified May 4, 2026

California RRF-1 Filing Guide

Who Must File the RRF-1

Every charitable organization registered with the California Attorney General's Registry of Charitable Trusts must file the Annual Registration Renewal Fee Report (Form RRF-1) each year. This includes nonprofits incorporated in California and out-of-state organizations that solicit donations from California residents. Religious organizations with exclusively religious purposes are exempt, but religious-affiliated charities engaged in broader charitable activities typically must register.

The Net vs Gross Revenue Calculation

California's tiered fee structure uses gross revenue to determine your filing fee, but the form asks for both gross and net figures. Many organizations mistakenly report net revenue (after expenses) when calculating their fee tier, resulting in underpayment. The Registry calculates fees based on total gross revenue—all money received before any deductions. If your gross revenue exceeds $50,000, you must also submit financial statements. Organizations with gross revenue over $2 million require an independent CPA audit.

How California Treats IRS Extensions

California honors IRS extensions for the RRF-1 deadline automatically. If the IRS grants you an extension to file Form 990, 990-EZ, or 1120, your RRF-1 deadline shifts by the same amount — you do not need to notify the AG Registry in advance. When you file the extended RRF-1, attach a copy of your IRS extension request and, if approval was not automatic, a copy of the approved extension.

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.

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.

If you do have a Form 109 filing obligation, the deadline is the same as Form 199 — the 15th day of the 5th calendar month after fiscal year-end (May 15 for calendar-year filers).

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

SI-100 biennial 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 within 90 days of incorporation, and every two years thereafter. This is independent of the AG’s RRF-1 and the FTB’s Form 199 / 199N — a third agency, a third return.

Filing window: a six-month period ending in the calendar month of original incorporation. An org incorporated in June files between January 1 and June 30 of every applicable biennial year. Filing earlier in the window keeps you safely current.

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 file a different statement (Form SI-200) on the same biennial cadence; that’s 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. They are commonly conflated — the SOS one is the one orgs most often miss.

AG (Charitable Trusts Section) registration — CT-1. Required for foreign charitable organizations that solicit, conduct business, or hold charitable assets in or from California. The 30-day clock starts when the org initially receives property (donations, grants, or other charitable assets).
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) carves out specific activities that do not, by themselves, qualify.

Online solicitation alone does NOT trigger SOS qualification. §191(c)(6) explicitly excludes “soliciting or procuring orders, whether by mail or through employees or agents” where acceptance occurs outside California. So accepting an online donation from a CA resident is, by itself, not enough.

§191(c) lists other activities that do not by themselves constitute transacting intrastate business: maintaining a bank account, holding board meetings, defending a lawsuit, sales through independent contractors, and a genuinely isolated transaction completed within 180 days (and not in the course of repeated transactions of a like nature).

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 the $2M audit threshold 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.

Exception: separate review is not required when a modification extends to substantially all employees.

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 has 10 years after the transaction to bring an action — 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.

De minimis exception (§5233(b)(3)): a transaction is not self-dealing if the interested directors had no actual knowledge AND the amount does not exceed the lesser of 1% of the corporation’s gross receipts for the preceding fiscal year or $100,000. §5233(b) also excludes certain director-compensation actions (b)(1) and public or charitable-program transactions (b)(2); see the statute.

Source: Cal. Corp. Code §5233 (definition at (a); de minimis at (b)(3); approval framework at (d); 10-year AG SOL 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 — respond promptly

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.

Practitioner guidance — failing to respond to an AG inquiry letter is a common trigger for that escalation. Structure the response as three steps, in order:

Cure first. Identify and complete the underlying compliance defect (missing RRF-1, unfiled audit, undisclosed self-dealing, etc.) before responding, so the response can evidence the cure.
Respond in writing within the AG’s stated deadline. Under §§12588 and 12589, the AG can compel sworn testimony and document production — an order with the same force and effect as a subpoena.
Evidence the cure. Attach filing confirmations, audit completion, or other documentation so the AG can close the file.

Consider engaging counsel for any non-routine 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 Q14 — 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-timeline reference card.

Dissolution checklist

Seven coordinated steps across board, AG, SOS, 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 and helps you prepare your filing packet. The actual submission happens on the AG's portal. As of the AG's 2026 rollout, only newly-registering charities can submit electronically; charities registered before October 2025 still file via the existing process. Full electronic filing for all CA registrants is anticipated as the rollout completes — when it does, CharityFile's prep flow remains unchanged and your packet stays portable to whichever submission channel you use.

Source: CA AG Registry of Charitable Trusts · verified April 25, 2026 (19 days ago) · report

“A phased rollout of an electronic filing system is underway. The initial phase now permits newly registering charities to submit filings electronically, with full availability anticipated in 2026 when existing systems, including the Registry Search Tool, will be replaced. Charities registered before October 2025 will not be able to use the Online Filing Service.”

Does California require charitable solicitation registration?

Yes, California requires nonprofits to register before soliciting donations from residents. Registration is handled by the Attorney General, Registry of Charities and Fundraisers.

How much does California charitable registration cost?

Annual renewal fees in California range from $25 to $1,200. Fee depends on annual revenue. Specifically: $25 for organizations with revenue $0 to $50,000; $50 for organizations with revenue $50,000 to $100,000; $75 for organizations with revenue $100,001 to $250,000.

When is the California charitable registration renewal deadline?

In California, the annual renewal deadline is 4 months and 15 days after your fiscal year end. Extensions of up to 180 days are available; consult the Attorney General, Registry of Charities and Fundraisers for how the extension is requested or honored. Note: May 15 for calendar-year filers. Currently active: the Attorney General, Registry of Charities and Fundraisers has granted a blanket extension for renewal filings originally due between January 7, 2025 and August 31, 2026 — all such filings are now due August 31, 2026. Source: https://oag.ca.gov/charities (verified May 4, 2026).

What documents are required for California charitable registration renewal?

For California charitable registration renewal, you typically need: Form RRF-1 (Annual Registration Renewal Fee Report). Additional documents may be required based on your organization's size or activities, such as: Audited Financial Statements, CT-TR-1 (Treasurer's Report), IRS Form 990.

Are there any exemptions from California charitable registration?

Yes, California provides exemptions in certain cases. Common exemptions include:

Government agencies
Religious corporation sole (single-cleric office)
Cemetery corporations
Political committees filing under the Political Reform Act
Charities operated primarily as a religious organization, educational institution, or hospital
Licensed health care service plans (DMHC-regulated)
Corporate trustees regulated by financial-institution authorities
You must verify if your organization qualifies before relying on an exemption — consult the Exemptions section above for the full descriptions.

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 the $2M audit threshold 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 gross revenue is $2,000,000 or more in any fiscal year. §12586(e)(2) also requires a properly composed audit committee — appointed by the board, may include non-board members, but cannot include staff (CEO, CFO, treasurer), and finance-committee members may not constitute a majority or chair the audit committee.

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 has 10 years after the transaction to bring an action — document the §5233(d) findings contemporaneously.

What should I do if I receive a California Attorney General inquiry letter?

Practitioner guidance structures the response in three steps: cure the underlying compliance defect first (missing RRF-1, unfiled audit, etc.), then respond in writing within the AG's stated deadline, then attach documentation evidencing the cure. Per Cal. Gov. Code §12588 the AG can compel sworn testimony and document production. Failing to respond is the single most common path from 'Delinquent' to 'Suspended' status.

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

Two independent triggers: (1) AG CT-1 registration within 30 days of first receiving charitable property from CA (Cal. Gov. Code §12585); (2) SOS foreign qualification (Form S&DC-S/N) when 'transacting intrastate business' under Cal. Corp. Code §2105 + §191 — meaning repeated and successive in-state transactions, ongoing operating presence, or owned property. Online solicitation alone does NOT trigger SOS qualification (§191(c)(6)).

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 within 90 days of incorporation, and biennially thereafter (Cal. Corp. Code §6210). The filing window is six months ending in the original incorporation month. 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 for orgs with normal gross receipts ≤ $50,000. Due the 15th day of the 5th month after fiscal year-end (May 15 for calendar-year filers). The filing fee is $0 post-SB 934. Three consecutive years of non-filing triggers automatic FTB exemption revocation.

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

Cal. Bus. & Prof. Code §17510.3 requires every charitable solicitation to be preceded by a 'Solicitation or Sale for Charitable Purposes Card,' signed under penalty of perjury, in 10-point or larger type. The card must disclose the organization's name and address, tax-exemption status, the percentage deductible as a charitable contribution, and (for orgs whose names imply law-enforcement, firefighter, or veterans affiliation) total membership and members within the county.

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.

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