California Nonprofit, Charity, and Legal Entity Setup

Starting a nonprofit and charity in California requires registering with different state agencies. You may file these online or mail these forms to the corresponding agency.

California Nonprofit and Charity Overview

• Incorporate with the California Secretary of State
• Register for your EIN
• Register for the Attorney General’s Registry of Charitable Trusts
• Apply for tax-exempt status with the IRS
• Apply for state income tax exemption with the Franchise Tax Board (this is specific to California).

Items Needed During This Process

• Registered Agent
• Articles of Incorporation
• Board Members
• Bylaws

Incorporating with the California Secretary of State

1. Check for the availability of your organization's name on the database on the Secretary of State website. You can also request to reserve a name for 60 days.

2. File articles of incorporation online. You will be required to pay a $100 fee. Template here.

3. Appoint your board of directors. In California, a board must be composed of at least three directors.

4. Create your Bylaws.
   1. Include a conflict of interest policy
   2. Ensure that all board members understand and sign during the first board meeting
   3. In California, you’re not required to file bylaws with the state.

5. Complete Form SI-100
   1. The Statement of Information form must be submitted within 90 days of filing the articles of incorporation. There is a $20 fee.

It may take several weeks to process before the filing office sends a notification of your incorporation. You may receive a certificate of incorporation with the state seal.

Attorney General’s Registry of Charitable Trusts

File the initial registration with the Attorney General within 30 days of first receiving charitable assets. This also applies to foreign nonprofits that do business in California.

Here are the requirements:

• Form CT-1
• Initial registration fee of $50
• Nonprofit organization’s founding documents
  • Articles of Incorporation, Articles of Organization, Articles of Association, Trust Agreement, current Bylaws
• IRS Determination Letter
• IRS Application for Recognition of Exemption

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

Typical processing time is about 90 days from receipt of the requirements, provided that the documents are complete. You can check the status of your registration here.

Franchise Tax Board

Specific to California, you can submit Form FTB 3500 to the Franchise Tax Board to apply for state income tax exemption.

Additional Registration Requirements

Depending on your nonprofit organization and the type of activities you conduct, you may also need to apply for state-specific exemptions and other licenses.

Attorney General’s Registry of Charitable Trusts

• California Charitable Solicitation Registration
• California Commercial Fundraiser Registration
• California Fundraising Counsel Registration
• California Raffle Registration

California Office of the Attorney General - Bureau of Gambling Control

• California Registration Certificate (host one game night within a year)

California Department of Insurance

• California Charitable Gift Annuity Registration