California Nonprofits State Tax Overview

- Updated May 01, 2020 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of California's registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the California state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

1. Registrations and Reinstatements of Charity Organizations for California

California Nonprofits Registration statement

Every California charitable corporation, incorporated association, charitable trusts, and other legal entities holding property for charitable purposes, must file an initial registration form and other documents required by law with the Attorney General. Under Government Code section 12585, initial registration must be filed within 30 days of first receiving charitable assets.

NOTE: Your organization is required to renew your registration and file reports annually.

California Nonprofit Initial Registration Form CT-1 Instructions

All the charities that are registering with the Attorney General's Registry of Charitable Trusts, are required to file an ‘Initial registration form’.

Submit the following documents and information to the Registry to complete the initial registration:

1. Form CT-1, download at:

http://oag.ca.gov/charities/forms.

2. Founding documents, as follows:

  • Corporations: endorsed articles of incorporation, all amendments, and current bylaws.
  • Associations: Instrument creating the organization (bylaws, constitution, and/or articles of association).
  • Trusts: Trust instrument or will and decree of final distribution.
  • Trustees for charitable purposes: Statement describing your operations and charitable purpose.

3. IRS Form 1023 or IRS Form 1024, if submitted to the IRS.

4. IRS determination letter, if received from the IRS.

5. $25.00 initial registration fee (check or money order payable to the Department of Justice).

Form: Form CT-1

Filing Fee: $25

Mailing Address

Mailing Address

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

California Nonprofit Annual Registration Renewal Form RRF-1

Regardless of receipts or assets, organizations (except tax-exempt ones such as religious congregations, hospitals, and schools) must file the Annual Registration Renewal Fee Report (RRF-1 Form) within four months and 15 days after the organization’s tax year ends (e.g., if the fiscal year ends on December 31, this form is due on May 15).

Form RRF-1 helps the Attorney General’s Office by detecting charity fiscal mismanagement and unlawful diversion of charitable assets. This fee of this form will vary from $0 to $300 based on the organization's total revenue that year.

Note: You must attach a copy of your Form 990, 990EZ, or 990PF along with your Form RRF-1, if your revenue is $25,000 or more.

Form: Form RRF-1, Annual Registration Renewal Fee Report To Attorney General of California

Filing Fee:

Less than $25,000 - $0

Between $25,000 and $100,000 - $25

Between $100,001 and $250,000 - $50

Between $250,001 and $1 million - $75

Between $1,000,001 and $10 million - $150

Between $10,000,001 and $50 million - $225

Greater than 50 million - $300

Extension Filing

If an organization has received an extension from the IRS for filing the IRS Form 990, 990-PF, 990-EZ, or 1120, then the extension applies for the state also. An organization can file both forms (Form RRF-1 and IRS Form 990, 990-PF, 990-EZ, or 1120) with the Registry of Charitable Trusts.

Mailing Address

Mail To:

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

The organization must file the Annual Treasurer’s Report (CT-TR-1 Form and Instructions) along with the Form RRF-1 while renewing their registration with the Attorney General’s office. It must be noted that Nonprofits with gross receipts less than $50,000 in a fiscal year must file the annual Treasurer’s Report.

Restated Articles of Incorporation of California Nonprofit Corporations

A corporation can restate the entire text of its articles as amended in a single certificate by filing an officers' certificate or, in circumstances where incorporators or the board may amend a corporation's articles according to California Corporations Code.

Filing Fee: $30

Mailing Address

Mail To:

Secretary of State,
Document Filing Support Unit,
1500 11th Street, 3rd Floor,
Sacramento, CA 95814

2. Nonprofits Annual Reports and Filing Requirements for the State of California

CA Annual Tax filing Form 199 and 199N Instructions for Nonprofits and tax-exempt organizations

The State of California requires Nonprofits to file CA state-specific forms to report the basic organization information like expenses, disbursements, filing fee, and more.

Normal Gross Receipts Forms Purpose
An organization with gross receipts normally $50,000 or less* FTB 199N

California Exempt Organization Annual Information Return is used by the following organizations:

Organizations granted tax-exempt status by the FTB (Franchise Tax Board)..

Nonexempt charitable trusts as described in IRC Section 4947(a)(1).

An organization with gross receipts more than $50,000 Form 199
Private foundations (regardless of gross receipts) Form 199
*However an Organization can file Form 199 voluntarily.

FTB 199N must be filed electronically.

Form 109 (California Exempt Organization Business Income Tax Return) Instructions

Nonprofits with unrelated business income (UBI), must file Exempt Organization Business Income Tax Return (FTB Form 109). This form must be filed for the years the organization had a gross income of $1,000 or more from a trade or business that isn’t to your exempt purpose.

Form 199 and 199-N Filing Due to the State of California

The deadline to file this form is on or before the 15th day of the 5th month after the end of your organization’s tax year.

Filing Fee:

Form 199 - $15
Form 199-N - $0

Extension of Time to File for the State of California

If your organization is not under suspension on the due date of Form 199 or the 199N, you do not have to apply for the extension. Your organization will be given an automatic extension of 7 months.

Where to Mail FTB Form 199?

Filing Method: Postal Mail

  • If payment is included with the completed form, mail it to:
    Mailing Address
    FRANCHISE TAX BOARD
    PO BOX 942857
    SACRAMENTO CA 94257-0501
  • If payment is not required with the completed form, mail it to:
    Mailing Address
    FRANCHISE TAX BOARD
    PO BOX 942857
    SACRAMENTO CA 94257-0500

Instructions for filing the Statements of Information (Form SI-100)

All nonprofits must file the Statement of Information (Form SI-100) once in every 2 years. The purpose of Form SI-100 is to keep the Secretary of State updated about your organization’s California corporations.

Form - Form SI-100, Statement of Information

3. Article Sources

Form CT-1, Initial Registration Form State California Office of the Attorney general registry of Charitable Trusts

Form RRF-1, Annual Registration Renewal Fee Report To Attorney General of California

Restated Articles of Incorporation of California Nonprofit Corporations

CT-TR-1 Form, Annual treasurer's report attorney general of california

Form 199-N, California e-Postcard

Form 199, California Exempt Organization Annual Information Return

FTB Form 109, California Exempt Organization Business Income Tax Return

Form SI-100, Statement of Information

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
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