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?
- 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 . An accountant or registered agent often does these.
- The California Secretary of State requires re-filing of the Statement of Information every two years.
- 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.
- See below for a list of state required forms . An accountant or registered agent often does these.
- Have you reviewed the federal compliance checklist?
- 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 (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 (Annual Treasurer’s report)
- If your total revenue is under $50,000
- Form CT-694 (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 (Annual Commercial Fundraiser Registration Form)
- Form CT-3CF (Annual Fundraising Counsel Registration Form)
- Form CT-NRP-1 (Nonprofit Raffle Registration Form)
- Form CT-NRP-2 (Nonprofit Raffle Report)
California Secretary of State
- Form SI-100 (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
- Gross receipts of more than $50,000 for the year
- FTB Form 199N
- Gross receipts of $50,000 or less
- FTB Form 109
- With more than $1,000 of unrelated business income
- FTB Form 100
- Taxable income greater than $100
California State Board of Equalization
- Form BOE-267-A (Property tax exemption)
California Employment Development Department
- Form DE 9 (Quarterly Contribution Return and Report of Wages)
- Form DE 6 (Quarterly Wage and Withholding Report)