California (CA) State NonProfit Formation and FTB Form 199, Form 199-N Filing Requirements

Every California charitable corporation, incorporated association, charitable trusts, and other legal entities holding property for charitable purposes, must file an initial registration form and other documents required by law with the Attorney General. Under Government Code section 12585, initial registration must be filed within 30 days of first receiving charitable assets.

NOTE: Your organization is required to renew your registration and file reports annually.

All the charities that are registering with the Attorney General's Registry of Charitable Trusts, are required to file an ‘Initial registration form’.

Submit the following documents and information to the Registry to complete the initial registration:

1. Form CT-1, download at:

http://oag.ca.gov/charities/forms.

2. Founding documents, as follows:

• Corporations: endorsed articles of incorporation, all amendments, and current bylaws.
• Associations: Instrument creating the organization (bylaws, constitution, and/or articles of association).
• Trusts: Trust instrument or will and decree of final distribution.
• Trustees for charitable purposes: Statement describing your operations and charitable purpose.

3. IRS Form 1023 or IRS Form 1024, if submitted to the IRS.

4. IRS determination letter, if received from the IRS.

5. $25.00 initial registration fee (check or money order payable to the Department of Justice).

Form: Form CT-1

Filing Fee: $25

Mailing Address

California Attorney General’s Office
Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470

Regardless of receipts or assets, organizations (except tax-exempt ones such as religious congregations, hospitals, and schools) must file the Annual Registration Renewal Fee Report (RRF-1 Form) within four months and 15 days after the organization’s tax year ends (e.g., if the fiscal year ends on December 31, this form is due on May 15).

Form RRF-1 helps the Attorney General’s Office by detecting charity fiscal mismanagement and unlawful diversion of charitable assets. This fee of this form will vary from $0 to $300 based on the organization's total revenue that year.

Note: You must attach a copy of your Form 990, 990-EZ, or 990-PF along with your Form RRF-1, if your revenue is $25,000 or more.

Form: Form RRF-1, Annual Registration Renewal Fee Report To Attorney General of California

Filing Fee:

Extension Filing

If an organization has received an extension from the IRS for filing Form 990, 990-PF, 990-EZ, or 1120, then the extension applies for the state also. An organization can file both forms (Form RRF-1 and IRS Form 990, 990-PF, 990-EZ, or 1120) with the Registry of Charitable Trusts.

Mail To:

California Attorney General’s Office
Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470

The organization must file the Annual Treasurer’s Report (CT-TR-1 Form and Instructions) along with the Form RRF-1 while renewing their registration with the Attorney General’s office. It must be noted that Nonprofits with gross receipts less than $50,000 in a fiscal year must file the annual Treasurer’s Report.

A corporation can restate the entire text of its articles as amended in a single certificate by filing an officers' certificate or, in circumstances where incorporators or the board may amend a corporation's articles according to California Corporations Code.

Filing Fee: $30

Mail To:

Secretary of State,
Document Filing Support Unit,
1500 11th Street, 3rd Floor,
Sacramento, CA 95814

The State of California requires Nonprofits to file CA state-specific forms to report the basic organization information like expenses, disbursements, filing fee, and more.

FTB 199N must be filed electronically.

Nonprofits with unrelated business income (UBI), must file Exempt Organization Business Income Tax Return (FTB Form 109). This form must be filed for the years the organization had a gross income of $1,000 or more from a trade or business that isn’t to your exempt purpose.

The deadline to file this form is on or before the 15th day of the 5th month after the end of your organization’s tax year.

Filing Fee:

If your organization is not under suspension on the due date of Form 199 or the 199N, you do not have to apply for the extension. Your organization will be given an automatic extension of 7 months.

Filing Method: Postal Mail

• If payment is included with the completed form, mail it to:
  

  FRANCHISE TAX BOARD
  PO BOX 942857
  SACRAMENTO CA 94257-0501
  
• If payment is not required with the completed form, mail it to:
  

  FRANCHISE TAX BOARD
  PO BOX 942857
  SACRAMENTO CA 94257-0500

All nonprofits must file the Statement of Information (Form SI-100) once in every 2 years. The purpose of Form SI-100 is to keep the Secretary of State updated about your organization’s California corporations.

Form - Form SI-100, Statement of Information