How to Keep Your Nonprofit Compliant in California
Complete guide to charitable solicitation registration requirements in California (CA). Learn about filing deadlines, fees, and required documents.
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- Regulatory Agency
- Attorney General, Registry of Charities and Fundraisers
- Registration Required
- Yes
Fee Schedule
| Revenue Range | Fee | Notes |
|---|---|---|
| $0 - $49,999.99 | $25 | RRF-1 fee effective Jan 1, 2022 |
| $50,000 - $99,999.99 | $50 | RRF-1 fee effective Jan 1, 2022 |
| $100,000 - $249,999.99 | $75 | RRF-1 fee effective Jan 1, 2022 |
| $250,000 - $999,999.99 | $100 | RRF-1 fee effective Jan 1, 2022 |
| $1,000,000 - $4,999,999.99 | $200 | RRF-1 fee effective Jan 1, 2022 |
| $5,000,000 - $19,999,999.99 | $400 | RRF-1 fee effective Jan 1, 2022 |
| $20,000,000 - $99,999,999.99 | $800 | RRF-1 fee effective Jan 1, 2022 |
| $100,000,000 - $499,999,999.99 | $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 after your fiscal year end
Extensions available: up to 180 days
Due 4.5 months after fiscal year end (approximately 135 days)
Required Documents
Conditionally Required
- Audited Financial Statements(revenue > $2,000,000)
- CT-TR-1 (Treasurer's Report)(revenue < $50,000)
- IRS Form 990(revenue >= $50,000)
Exemptions
- religious
Religious organizations may be exempt
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.
Penalty Structure: $25 Per Day
Late filings incur a penalty of $25 per day, with no grace period. The penalty applies from the day after your deadline until the Registry receives your complete filing. For an organization 30 days late, that's $750 in avoidable penalties. The Registry does not send reminder notices before deadlines, making deadline tracking critical. Organizations that remain delinquent may lose their tax-exempt status and face solicitation prohibitions.
Filing Deadline Timing
Your RRF-1 deadline is 4 months and 15 days after the close of your fiscal year—the same deadline as your IRS Form 990. For calendar-year filers, this means May 15. Unlike the IRS, California does not automatically extend the deadline when you file for a federal extension. You must separately request a California extension using the appropriate form before your deadline passes.
Frequently Asked Questions
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, depending on your organization's 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 $100,000 to $250,000.
When is the California charitable registration renewal deadline?
In California, the annual renewal deadline is 4 months after your fiscal year end. Extensions of 180 days are available upon request. Note: Due 4.5 months after fiscal year end (approximately 135 days)
What documents are required for California charitable registration?
For California charitable registration renewal, you typically need: Articles of Incorporation, IRS Determination Letter, IRS Form 1023/1023-EZ/1024. 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 for certain organizations. Common exemptions include: Religious organizations may be exempt. You must verify if your organization qualifies before relying on an exemption.
Where do I file California charitable registration?
California charitable registration filings can be submitted through the Attorney General, Registry of Charities and Fundraisers's online portal. The official registration portal provides access to required forms and online filing capabilities.
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