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| State-By-State Annual Compliance - California
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Annual Filings
for California Nonprofit Organizations
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| Please note that as of January 1, 2005, California has instituted the Nonprofit Integrity Act of 2004. Much like the Sarbanes-Oxley Act in the for-profit sector, this new law (SB 1262 - Sher, Chapter 919, Stats of 2004) seeks to improve nonprofit governance, limit abuses of executive compensation and prevent commercial fundraising abuses. Please refer to the California Attorney General's publication "Guide to the Nonprofit Integrity Act of 2004" for specifics on the newly instituted regulations. For more information on the impact of the Sarbanes-Oxley Act on the Nonprofit Sector, refer to Independent Sector's website. |
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1.
California Attorney General
Form: Form RRF-1 |
Due
Date: 4 ½ months after end of fiscal year
| Registry of Charitable Trusts |
| PO Box 903447 |
| Sacramento, CA 94203-4470 |
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| Information: (916) 445-2021 |
| Web Site:ag.ca.gov/charities |
| Filing Fee: $0-25 (depending on revenues) |
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| Note: |
If gross receipts or total assets over
$25,000, include IRS Form |
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990, 990-EZ or 990-PF. |
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If gross receipts
or total assets over $100,000, filing fee is $25. |
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Charitable corporations organized and
operated primarily as hospitals, schools, or religious organizations
are exempt from filing. |
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2.
Internal Revenue Service
Form: Annual Return Form 990 |
Due
Date: 4 ½ months after end of fiscal year
| Internal Revenue Service |
| Ogden, UT 84201-0027 |
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| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site:http://www.irs.gov/charities |
| Filing Fee: $0 |
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| Public Charities: |
If revenues under $25,000, no filing
due. |
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If revenues between $25,000 and $100,000, |
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submit Form 990EZ. |
| Private Foundations: |
Submit Form 990PF, regardless
of revenues . |
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3.
California Franchise Tax Board
Note: For a general discussion of the California Franchise Tax Board's requirements for exempt organizations, please refer to their "Exempt Organizations" publication.
Form: Form 199 (Exempt Organization Annual
Information Return) |
Due
Date: 4 ½ months after end of fiscal year
| Franchise Tax Board |
| PO Box 942857 |
| Sacramento, CA 94257-0701 |
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| Phone: (916) 845-4171 |
| Web Site: www.ftb.ca.gov |
| Filing Fee: $10* |
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| Notes: |
Exclusively religious,
educational or charitable organizations and |
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some organizations for the prevention
of cruelty to children or |
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animals are not required to pay the
$10 filing fee. |
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In lieu of completing part II of the
form, organizations may submit a copy of Form RRF-1 with Form
990 or 990-EZ, or a copy of Form 990-PF. |
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Form:
Form 109 (Exempt Organization Business Income Tax Return) |
Due
Date: 4 ½ months after end of fiscal year
| Franchise Tax Board |
| PO Box 942857 |
| Sacramento, CA 94257-0701 |
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| Phone: (916) 845-4171 |
| Web Site: www.ftb.ca.gov |
| Filing Fee: $0 |
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| Note: |
This filing is required
only if the organization derived
more than |
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$1,000 in gross
unrelated business income. |
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4. California Attorney General
Form: Independently Audited Financial Statements |
Due Date: 9 months after end of fiscal year
| Registry of Charitable Trusts |
| PO Box 903447 |
| Sacramento, CA 94203-4470 |
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| Information: (916) 445-2021 |
| Web Site:ag.ca.gov/charities |
| Filing Fee: $0 |
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| Note: |
Only charitable corporations with gross revenues of $2 million or |
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more in a fiscal year are subject to this requirement. |
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5.
California Secretary of State
Form: Form SI-100 (Statement of Information) |
Due
Date: Biennially before the end of the calendar month during which
the original Articles of Incorporation were filed.
| Secretary
of State |
| Statement of Information
Unit |
| P.O. Box 944230 |
| Sacramento, CA 94244-2300
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| Information: (916) 657-5448
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| Web Site: www.ss.ca.gov |
| Filing Fee: $20* |
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| * Failure to file by the
due date may result in the assessment of a $50 penalty. |
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Copyright © 2004
Hurwit & Associates. All Rights Reserved. |
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