Nonprofit Law Resource Library
State-By-State Annual Compliance - California
Annual Filings for California Nonprofit Organizations
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 our article, Sarbanes-Oxley and Nonprofit Organizations.
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California Attorney General
Form: Form RRF-1
Registry of Charitable Trusts
Due Date: 4 ½ months after end of fiscal year
PO Box 903447
Sacramento, CA 94203-4470 Information: (916) 445-2021
Web Site: ag.ca.gov/charities
Filing Fee: $0-$25 (depending on revenues)Note: If gross receipts or total assets over $25,000, include IRS Form 990, 990-EZ or 990-PF.
If gross receipts or total assets over $100,000, filing fee is $25.
Charitable corporations organized and operated primarily as hospitals, schools, or religious organizations are exempt from filing. Internal Revenue Service
Form: Annual Return Form 990
Internal Revenue Service
Due Date: 4 ½ months after end of fiscal year
Ogden, UT 84201-0027 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0Public Charities: Please note that, along with the new Form 990, the IRS has instituted a "phase-in" period to allow organizations time to adjust to the new form. For a detailed "phase-in" chart, please refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).
Private Foundations: Submit Form 990PF, regardless of revenues. 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.
a. Form: Form 199
Franchise Tax Board
Due Date: 4 ½ months after end of fiscal year
PO Box 942857
Sacramento, CA 94257-0701 Phone: (916) 845-4171
Web Site: www.ftb.ca.gov
Filing Fee: $10*Notes: Exclusively religious, educational or charitable organizations and some organizations for the prevention of cruelty to children or animals are not required to pay the $10 fee.
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.b. Form: Form 109 (Exempt Organization Business Income Tax Return)
Franchise Tax Board
Due Date: 4 ½ months after end of fiscal year
PO Box 942857
Sacramento, CA 94257-0701 Phone: (916) 845-4171
Web Site: www.ftb.ca.gov
Filing Fee: $0Note: This filing is required only if the organiztion derived more than $1,000 in gross unrelated business income. California Attorney General
Form: Independently Audited Financial Statements
Registry of Charitable Trusts
Due Date: 9 months after end of fiscal year
PO Box 903447
Sacramento, CA 94203-4470 Information: (916) 445-2021
Web Site: ag.ca.gov/charities
Filing Fee: $0Note: Only charitable corporations with gross revenues of $2 million or more in a fiscal year are subject to this requirement. California Secretary of State
Form: Form SI-100 (Statement of Information)
Secretary of State
Due Date: Biennially before the end of the calendar month during which the original Articles of Incorporation were filed.
Statement of Information Unit
PO Box 944230
Sacramento, CA 94244-2300 Information: (916) 657-5448
Web Site: www.ss.ca.gov
Filing Fee: $20*Note: Failure to file by the due date may result in the assessment of a $50 penalty.
