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Non Profit Corporations

Nonprofit Filings in California

Nonprofit organizations in California must maintain compliance at both the state and federal levels. Filings vary depending on the size, activities, and type of nonprofit (e.g., public charity, private foundation).

Annual State Filings

With the Attorney General (Registry of Charitable Trusts)

All charitable nonprofits operating in California must register with the Attorney General and file renewal forms annually, unless specifically exempt.

  • Initial Registration Form (Form CT-1): Due within 30 days of receiving charitable assets; filing fee required.
  • Annual Registration Renewal Fee Report (Form RRF-1): Due 4 months and 15 days after the close of the fiscal year; fee based on prior year’s revenue.
  • Annual Treasurer’s Report (Form CT-TR-1): Required for nonprofits with under $50,000 in gross receipts that do not file IRS Form 990 or 990-EZ; must be filed with Form RRF-1.
  • Supporting Documents: A copy of IRS Form 990 typically submitted with Form RRF-1. Organizations filing IRS Form 990-N must submit Form CT-TR-1 instead.

With the Franchise Tax Board (FTB)

Nonprofits must maintain state tax-exempt status by filing with the Franchise Tax Board.

  • Form 199: Annual Information Return for organizations with over $50,000 in gross receipts and all private foundations.
  • Form 199N: Simplified online filing for nonprofits with $50,000 or less in gross receipts.
  • Form 109: Required if the nonprofit has over $1,000 in unrelated business income.
  • Deadline: 15th day of the 5th month after the fiscal year ends.

With the Secretary of State (SOS)

  • Statement of Information (Form SI-100): Must be filed within 90 days of incorporation and every two years thereafter. Provides officer, director, and agent details. Failure to file may result in suspension of corporate powers.

Annual Federal Filings with the IRS

Most 501(c)(3) organizations must file an annual information return depending on their size:

  • Form 990-N: For organizations with $50,000 or less in gross receipts.
  • Form 990-EZ: For nonprofits with under $200,000 in gross receipts and under $500,000 in assets.
  • Form 990: For larger organizations.
  • Form 990-PF: Required for all private foundations regardless of size.
  • Form 990-T: Required if unrelated business income exceeds $1,000.

Note: Failure to file for three consecutive years leads to automatic revocation of tax-exempt status.

Additional and Conditional Filings

  • Registration and annual reports for raffle programs with the Attorney General.
  • Annual filing with the County Assessor for the “Welfare Exemption” from property taxes.
  • Beneficial Ownership Information reporting to FinCEN (some 501(c) nonprofits may be exempt).
  • Commercial fundraisers have separate filing requirements.

Disclaimer: This is a general overview of the filings for Nonprofit Corporations in California. Specific tax situations can vary significantly. Always consult with a qualified tax professional or legal advisor for personalized advice.