---
title: "California Nonprofit Charity Compliance Checklist"
slug: "california-nonprofit-charity-compliance-checklist"
updated: 2022-05-31T13:12:14Z
published: 2022-05-31T13:12:14Z
canonical: "resourceportal.antientropy.org/california-nonprofit-charity-compliance-checklist"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://resourceportal.antientropy.org/llms.txt
> Use this file to discover all available pages before exploring further.

# California Nonprofit Charity Compliance Checklist

## About This Checklist

This checklist contains the requirements to continue operating in a charity or nonprofit in California.

## Record-Keeping

- Do you have copies of [board meeting minutes](/v1/docs/us-nonprofit-board-meeting-requirements)?
  - California requires organizations to have a least one meeting per year.
  - Organizations in California must maintain at least three board members; they are not required to reside in California.
- Did the organization file all required state required documents?
  - See below for a list of [state required forms](/v1/docs/california-nonprofit-charity-compliance-checklist#annual-filings) . An accountant or registered agent often does these.
    - The California Secretary of State requires [re-filing of the Statement of Information every two years](/v1/docs/california-nonprofit-charity-compliance-checklist#california-secretary-of-state).
    - California requires annual registration if the organization is actively soliciting for donations or fundraising; if you collect more than 50% of annual income and more than $1 million in charitable contributions from California-based donors.
- Have you reviewed the [federal compliance checklist](/v1/docs/us-nonprofit-compliance)?
  - Federal requirements include a 990 tax form to the IRS.

---

---

---

## Resources

### Annual Filing

Most of these items will be completed and submitted by your accountant or registered agent; or are submitted by your accounting or tax software. Below are some of the documents that should be filed. **Not all of these are required; the forms required vary by the size of the organization's revenue or fundraising actvities.**

#### California Attorney General

- [Form RRF-1](https://oag.ca.gov/system/files/media/rrf1_form.pdf) (Annual Registration Renewal Fee Report)
  - If your revenue is $25,000 or more, attach a copy of your Form 990, 990-EZ or 990-PF
- [Form CT-TR-1](https://oag.ca.gov/system/files/media/ct-tr1-form.pdf) (Annual Treasurer’s report)
  - If your total revenue is under $50,000
- [Form CT-694](https://oag.ca.gov/sites/all/files/agweb/pdfs/charities/charitable/ct694.pdf) (Annual Financial Solicitation report)
  - If you collect more than 50% of annual income and more than $1 million in charitable contributions from California-based donors
  - If you spent more than 25% of annual income on non-program activities
- Forms for active fundrasing in California
  - [Form CT-1CF](https://oag.ca.gov/system/files/media/ct-1cf_form_05.pdf) (Annual Commercial Fundraiser Registration Form)
  - [Form CT-3CF](https://oag.ca.gov/system/files/media/ct-3cf_form_05.pdf) (Annual Fundraising Counsel Registration Form)
  - [Form CT-NRP-1](https://oag.ca.gov/system/files/media/ct_nrp_1.pdf) (Nonprofit Raffle Registration Form)
  - [Form CT-NRP-2](https://oag.ca.gov/system/files/media/ct_nrp_2.pdf) (Nonprofit Raffle Report)

#### California Secretary of State

- [Form SI-100](https://bpd.cdn.sos.ca.gov/corp/pdf/so/corp_so100.pdf) (Statement of Information)
  - File every two years during the calendar month that the Articles of Incorporation were filed

#### California Franchise Tax Board

- [FTB Form 199](https://www.ftb.ca.gov/forms/2021/2021-199.pdf)
  - Gross receipts of more than $50,000 for the year
- [FTB Form 199N](https://www.ftb.ca.gov/file/business/types/charities-nonprofits/199N.asp)
  - Gross receipts of $50,000 or less
- [FTB Form 109](http://ftb.ca.gov/forms/2021/2021-109.pdf)
  - With more than $1,000 of unrelated business income
- [FTB Form 100](https://www.ftb.ca.gov/forms/2021/2021-100.pdf)
  - Taxable income greater than $100

#### California State Board of Equalization

- [Form BOE-267-A](http://boe.ca.gov/proptaxes/pdf/sample-267a.pdf) (Property tax exemption)

#### California Employment Development Department

- [Form DE 9](https://www.dir.ca.gov/dlse/regulation_detail/DE9rev1.pdf) (Quarterly Contribution Return and Report of Wages)
- Form DE 6 (Quarterly Wage and Withholding Report)