1.
To Incorporate in California
a. Submit Articles of Incorporation to:
| Business Programs Division |
| 1500 11th Street |
| Sacramento, CA 95814 |
| Attn: Document Filing Support Unit
|
| |
| Information: (916) 657-5448 |
| Web Site:www.ss.ca.gov |
| Filing Fee: $35 |
b. Within 90 days of filing the Articles
of Incorporation, submit Form SI-100 (Statement of Information)
to:
| Secretary of State |
| Statement of Information Unit |
| P.O. Box 944230 |
| Sacramento, CA 94244-2300 |
| |
| Information: (916) 657-5448 |
| Web Site:www.ss.ca.gov |
| Filing Fee: $20* |
| |
| * Failure to file by the due date may
result in the assessment of a $50 penalty. |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain California Income Tax Exemption
Submit Form 3500 with Bylaws, Articles of
Incorporation, and detailed financial statements, funding and activities,
leases and literature samples to:
| Exempt Organizations Unit |
| Franchise Tax Board |
| PO Box 942857 |
| Sacramento, CA 94257-4041 |
| |
| Information: (916) 845-4171 |
| Web Site: www.ftb.ca.gov |
| Filing Fee: $25 |
4. To Obtain California Sales and Use
Tax Exemption
Nonprofit purchasers generally are not
exempt from sales and use taxes. However, some charitable
organizations that qualify for California's “welfare exemption”
and are involved in selling or donating items used principally to
assist purchasers/donees in distressed financial condition may qualify
for exemption from sales taxes on purchases made for these purposes.
To apply for exemption, the organization
should request a “review of eligibility” by submitting Bylaws, Articles
of Incorporation, IRS 501(c)(3) determination letter, a copy of
the California Franchise Tax Board's tax-exempt qualification letter,
and a letter describing the practices and activities of the organization
to:
| Compliance Planning & Evaluation
|
| Board of Equalization |
| PO Box 942879 |
| Sacramento, CA 94279-0044 |
| |
| Information: (800) 735-2922 |
| Web Site: www.boe.ca.gov |
| Filing Fee: $0 |
For more information on sales of specific items, or by specific types of nonprofit organizations that are exempt from California sales and use taxes, refer to California's "Publication 18", which can be found in electronic format at www.taxes.ca.gov/exemptbus.html.
5. To Register with the Attorney General
Within 30 days of receiving assets for the charitable purposes for which organized, submit Form CT-1 (Registration Form) with Articles of Incorporation, Bylaws, IRS 501(c)(3) determination letter, most recent IRS Form 990, and a statement describing the primary activity of the organization (a copy of the statement of purposes from the IRS 1023 application will suffice) to:
| State of California |
| Office of the Attorney General |
| Registry of Charitable Trusts |
| Sacramento, CA 94203-4470 |
| |
| Phone: (916) 445-2021 |
| Fax: (916) 444-3651 |
| Web Site: www.caag.state.ca.us |
| Filing Fee: $0 |
| |
| Note: |
Corporations organized and operated primarily as hospitals, |
| |
schools or religious organizations are exempt from filing, but must furnish information substantiating such status to the above address. |
| |
|
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The Unified Registration Statement form may be filed in place of form CT-1. This can be found at the following website: www.multistatefiling.org |
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